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Cambridge IGCSE Accounting

3Verification of accounting records

Verification of accounting records in Cambridge IGCSE Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Topic157 practice questions9 lessons

In this topic

Lessons

  • Errors that do not affect the trial balance

    25 min

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  • The trial balance

    30 min

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  • Correcting errors with journal entries

    30 min

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  • The effect of errors on profit and the financial position

    30 min

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  • The suspense account

    35 min

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  • Bank reconciliation statements

    35 min

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  • Bank statements and updating the cash book

    30 min

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  • Control accounts and the sales ledger control account

    35 min

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  • The purchases ledger control account

    30 min

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Sample question

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

Verification of accounting records: sample question

1 mark

Starting from the updated cash book balance, how are unpresented cheques treated in a bank reconciliation statement?

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