Suspense Accounts and General Journal

Accounting

Correction of Errors I: Suspense Accounts and General Journal

A worksheet comprising 10 questions about correcting errors in double entry records.
The worksheet is made up of:

• 3 questions requiring the preparation of a suspense account
• 3 questions requiring the preparation of a general journal
• 4 multiple choice questions about the correction of errors and types of errors

The questions closely match the AQA A Level Accounting specification, Section 3.4.2: How to correct errors in double entry records.

A suggested mark scheme is provided with the worksheet.
There are a total of 51 marks available.

The worksheet could be:

• completed as further practice during teaching and learning
• set as a homework activity
• given as an end of topic assessment
• used to support revision