Worksheet on errors affecting Trial Balance Agreement and the Suspense Account. This resource has three activities that covers:
The errors that cause the trial balance not to agree
Corrections of errors using T-accounts
Recording error corrections in the general journal
Explain the purpose of a suspense account
Prepare a suspense account to correct errors
These activities can be used for the City and Guilds Bookkeeping and Accounts Level 2 syllabus as well as the BGCSE Bookkeeping and Accounts syllabus.
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