Sample questions
You've seen the pattern — here are a few of the actual PYQs.
EPFO2020
Which one of the following statements about Trial Balance is correct ?
- A It is a book containing different accounts of an entity.
- B It is a statement containing balances of debtors of an entity.
- C It is a statement containing balances of debtors and creditors of an entity.
- D It is a statement containing the various ledger balances of an entity on a particular date. ✓
✓ Correct answer: (D)
Commerce & Accountancy › Financial Accounting
EPFO2020
Is the total of Debit and Credit side of Trial Balance the same ?
- A No, there are some times good reason why they differ. ✓
- B Yes, always.
- C Yes, except where the Trial Balance is extracted at the year end.
- D No, because it is not a Balance Sheet.
✓ Correct answer: (A)
Commerce & Accountancy › Financial Accounting
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