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Cambridge IGCSE Accounting

3.1The trial balance

The trial balance in Cambridge IGCSE Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic39 practice questions2 lessons

Learning objectives

What the syllabus expects you to be able to do.

  1. 3.1.1State the purposes and limitations of a trial balance.
  2. 3.1.2Prepare a trial balance from a list of balances and amend one that contains errors.
  3. 3.1.3Identify the six types of error that do not affect the trial balance.

Lessons

  • Errors that do not affect the trial balance

    25 min

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  • The trial balance

    30 min

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Sample question

A sample question on this topic. Answer it, check it, then read the worked answer.

The trial balance: sample question

1 mark

Repairs to a delivery van costing US$265 were debited to the motor vehicles account. What type of error is this?

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