Chapter Wise Topic Wise Notes Class 11 Accountancy I Chapter 6 Trial Balance and Rectification of Errors

These chapter-wise, topic-wise notes for Class 11 Accountancy provide a clear and structured explanation of Chapter 6: Trial Balance and Rectification of Errors. Students will learn the meaning, objectives, and methods of preparing a Trial Balance, including the Total Method and Balance Method. The notes also explain how a Trial Balance helps check the arithmetical accuracy of ledger postings. A detailed discussion on types of errors—errors of omission, commission, principle, and compensating errors—helps students understand common mistakes in accounting records. Step-by-step procedures for rectifying errors before and after the preparation of the Trial Balance are covered with easy examples and format-based solutions. These notes simplify complex concepts, strengthen problem-solving skills, and prepare students effectively for exams. With clear definitions, solved illustrations, and revision-friendly content, this chapter becomes easy and scoring for Class 11 learners.