Trial Balance and Rectification of Errors
In the NCERT Financial Accounting textbook for Class 11, this topic uses the trial balance to test whether total debits equal total credits after ledger balancing. You learn its objectives and format, the difference between the totals and balances methods, and which errors it exposes, such as a wrong amount posted to one side, versus those it hides, like a fully omitted entry or an error of principle. The lesson then teaches rectification: correcting entries before or after closing, and the use of a suspense account when the difference cannot be traced at once.
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