Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

The trial balance shown below does not balance. Which items were recorded on the incorrect side of the trial balance?

  • Abank loan, general expenses, trade payables, bank overdraft, opening inventory
  • Bpurchases, sales, trade payables, bank overdraft, cash in hand
  • Cpremises at cost, bank loan, sales, trade payables, opening inventory
  • Dtrade payables, trade receivables, wages, cash in hand, capital

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