Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Rachel works as a trader. When Rachel prepared the trial balance on 30 September 2023, the totals failed to agree, so the difference was entered into a suspense account. Rachel then found the errors listed in the table below.
(a)[9]

Complete the table below to show the journal entries needed to correct each error. The first line has already been done as an example.

(b)[5]

Prepare the suspense account. Show the balancing amount as the original difference on the trial balance.

(c)[5]

Calculate Rachel’s profit for the year ended 30 September 2023 after the errors in the table have been corrected.

(d)[1]

State why financial statements may still be reliable even when errors exist.

Worked solution & mark scheme

This 20-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