Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Nabil drew up a trial balance on 30 April 2025. The debit total was $95 428$, while the credit total was $95 156$. He put the resulting difference into a suspense account. Nabil then identified the errors shown in the table in part (a).
(a)[11]

Fill in the table below to show the entries needed to correct each error. The first row has already been completed as an example.

(b)[4]

Prepare the suspense account as at 30 April 2025.

(c)[4]

Calculate Nabil’s bank balance on 30 April 2025 after the errors in the table in part (a) have been corrected.

(d)[1]

State one purpose of a bank statement.

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