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ZIMSEC A-Level Accounting

1.4Trial Balance and Errors

Trial Balance and Errors in ZIMSEC A-Level Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic45 practice questions2 lessons

Learning objectives

What the syllabus expects you to be able to do.

  1. 1.4.1Identify errors revealed and not revealed by the trial balance and examine their effects.
  2. 1.4.2Correct errors with journal entries, prepare suspense accounts and corrected trial balances.
  3. 1.4.3Draw up statements of corrected gross profit, net profit or loss and working capital.

Lessons

  • 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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Sample question

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

Trial Balance and Errors: sample question

1 mark

Rent of US$400 is debited to the rates account by mistake. What type of error is this?

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