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Chapter trial-balance-and-rectification-of-errors: Trial Balance and Rectification of Errors Assertion-Reason Quiz | accountancy Class 11 CBSE | ByteNotes.in

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Assertion-Reason
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CBSE / Class 11 / accountancy

Chapter trial-balance-and-rectification-of-errors: Trial Balance and Rectification of Errors - Assertion-Reason Quiz

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Assertion (A): Partial omission of a transaction is a one-sided error that affects the trial balance. Reason (R): In partial omission, a transaction is recorded in the subsidiary book but posting to one of the accounts is omitted, leaving only one side of the double entry.

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