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ZIMSEC O-Level Principles of Accounting

7.2Errors not revealed by the trial balance

Errors not revealed by the trial balance in ZIMSEC O-Level Principles of Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
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Overview

Form 2: errors that do not affect trial balance agreement.

Learning objectives

What the syllabus expects you to be able to do.

  1. 7.2.1Form 2: state and explain the errors that a trial balance does not reveal.

Lessons

  • Errors that do not affect the trial balance

    25 min

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Sample question

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

Errors not revealed by 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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