Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

The following mistakes were discovered after a statement of financial position had been drawn up. 1. A loan due for repayment in two years’ time had been shown as a current liability. 2. A provision for doubtful debts ought to have been made. What effect will correcting these mistakes have?

  • Acurrent assets decrease; current liabilities decrease; non-current liabilities increase; owner’s equity decrease
  • Bcurrent assets decrease; current liabilities increase; non-current liabilities decrease; owner’s equity increase
  • Ccurrent assets increase; current liabilities decrease; non-current liabilities decrease; owner’s equity increase
  • Dcurrent assets increase; current liabilities increase; non-current liabilities decrease; owner’s equity decrease

Worked solution & mark scheme

This 1-mark question has a full step-by-step worked solution and mark scheme.

  • Full mark scheme, point by point
  • Step-by-step worked solution
  • Write your answer & get it marked instantly by AI