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ZIMSEC O-Level Principles of Accounting

7Trial Balance and Errors

Trial Balance and Errors in ZIMSEC O-Level Principles of Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Topic91 practice questions5 lessons
Practise this topicAll Principles of Accounting topics

Overview

Forms 1 to 4: preparing a trial balance, errors, the suspense account and the effect of errors on profit.

In this topic

Lessons

  • The trial balance

    30 min

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  • Errors that do not affect the trial balance

    25 min

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  • Correcting errors with journal entries

    30 min

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  • The suspense account

    35 min

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  • The effect of errors on profit and the financial position

    30 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

Insurance of US$275 paid by bank transfer was debited to the rent account. Which journal entry corrects the error?

Choose one answer

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