Cambridge AS & A Level Accounting
1.4.2Trial balance
Trial balance in Cambridge AS & A Level Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic66 practice questions3 lessons
Learning objectives
What the syllabus expects you to be able to do.
- 1.4.2.1Identify errors that affect and that do not affect the trial balance (omission, commission, principle, original entry, reversal, compensating).
- 1.4.2.2Prepare ledger accounts and journal entries to correct errors using a suspense account and show the effect on the financial statements.
- 1.4.2.3Explain the benefits and limitations of a trial balance.
Lessons
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Errors revealed and not revealed by the trial balance
45 min
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Suspense accounts, corrected trial balances and corrected profit
45 min
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The trial balance: preparation, purpose and limitations
35 min
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Sample question
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