(a)[2]
State two types of error that a trial balance will uncover.
(b(i))[1]
Explain what is meant by an error of original entry.
(b(ii))[1]
Explain what is meant by an error of principle.
(b(iii))[1]
Explain what is meant by an error of commission.
(c)[5]
Prepare the suspense account to show the correction of the errors, making clear the difference that existed in the trial balance before the errors were corrected.
(d)[5]
Calculate the revised profit for the year once the errors have been corrected.