pdf, 149.34 KB
pdf, 149.34 KB

Revision notes with explained and worked examples that covers the errors affecting the trial balance agreement and the Suspense Account.

This resource focuses on:

  1. How to correct errors using T-accounts
  2. How to record error corrections in the general journal
  3. Explain the purpose of a suspense account
  4. Prepare a suspense account to correct errors

This resource can be used for the City and Guilds Bookkeeping and Accounts Level 2 syllabus as well as BGCSE Bookkeeping and Accounts .

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