Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Jaya is a trader. Her financial year finishes on 31 July. The totals shown in her trial balance at 31 July 2025 did not match. Jaya later found the following five errors:
(a(i))[1]

Identify the account Jaya would need to open so that her trial balance totals agree.

(a(ii))[1]

State the main purpose of this account.

(b)[9]

Prepare the journal entries that correct errors 1 to 5. Narratives are not required.

(c)[2]

Name two types of error which the trial balance will not reveal.

(d)[7]

Fill in the table.

Worked solution & mark scheme

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