Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Eshe is a trader who has drawn up a trial balance at 31 March 2023. The totals were not equal, so the difference was entered into a suspense account. Eshe subsequently found the errors shown in the table below.
(a)[10]

Complete the table so that it shows the entries needed to amend each error. The first row has already been done as an example.

(b)[3]

Prepare the suspense account. Show the balancing figure as the original difference from the trial balance.

(c)[7]

Calculate Eshe’s capital at 31 March 2023 after the errors have been corrected.

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