Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

At 30 April 2025, Nabil drew up a trial balance. The debit total was $95 428, while the credit total came to $95 156. He entered the difference in a suspense account. He subsequently found the mistakes shown in the table in part (a).
(a)[11]

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

(b)[4]

Draw up the suspense account at 30 April 2025.

(c)[4]

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

(d)[1]

State one purpose of a bank statement.

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