IGCSE Accounting: The trial balance and correction of errors (Cambridge 0452) – Practice Questions

Syllabus edition note. This resource follows the Cambridge IGCSE Accounting 0452 syllabus (and Cambridge O Level Accounting 7707, which has the same subject content for the same series) for exams in 2027, 2028 and 2029 (version 1), first examined in the March 2027 series in India and the June 2027 series elsewhere. If you sit 0452 in November 2026, you sit the 2026 syllabus (version 2), which differs: Paper 1 has 35 multiple-choice marks in 1 hour 15 minutes, not 40 marks in 1 hour 30 minutes; Topic 7 is “Accounting principles and policies”, without 7.2 Ethical considerations or 7.3 Technology and sustainability; 4.4 is “Irrecoverable debts and provision for doubtful debts”; income statements are named instead of statements of profit or loss; three-column running balance accounts are not required; Clubs and societies is 5.4 and Manufacturing accounts 5.5; and 6.3 is “Inter-firm comparison”. For this topic, the 2026 syllabus also lists dividends among the cash book updates, and it does not include the impact of digital transactions on bank reconciliation or on control accounts. If you sit in November 2026, work from the 2026 syllabus on the Cambridge International website.

These are original questions written for Marlbridge, for revision and practice on this content. They are not reproduced past-paper questions, and they do not replicate the exam’s exact structure, question count or mark tariffs – examination boards hold copyright in their own papers. Use these alongside the official past papers from your board or school.

These questions cover sections 3.1 (The trial balance) and 3.2 (Corrections of errors) of the Cambridge IGCSE Accounting syllabus for exams in 2027, 2028 and 2029 (version 1). All candidates sit the same papers, so every question applies to everyone. Amounts are in dollars ($); the questions use bare figures. Calculators may be used. Revise first with the study guide and revision notes. Course pages: Cambridge IGCSE Accounting hub, printable checklist and free 10-minute diagnostics.

Questions

1. State which type of error each of the following is. (a) Rent of 600 was debited to the insurance account. (b) A credit sale of 540 was not entered in any account. (c) Display units costing 1,150, bought by cheque, were debited to the repairs account. [3]

2. State one purpose and one limitation of a trial balance. [2]

3. Ferrowick Pet Supplies lists these balances at 30 June.

Debit balances: inventory at 1 July 7,450; purchases 38,900; carriage inwards 520; sales returns 880; wages 9,640; electricity 2,310; shop fittings 11,000; delivery van 15,500; trade receivables 5,480; bank 2,260; drawings 6,570. Credit balances: sales 68,400; purchases returns 760; trade payables 4,350; loan 12,000. Capital is not given.

(a) Calculate the capital that makes the trial balance agree. [2] (b) State the total of each column of the trial balance. [1] (c) State whether sales returns and the loan are debit or credit balances. [2]

4. The first trial balance of Saltby Gardens had a debit total of 64,900 and a credit total of 66,740. Two mistakes are found: sales returns of 740 were entered in the credit column, and electricity of 1,620 was entered as 1,260.

(a) Calculate the difference between the two draft totals. [1] (b) Show the debit and credit totals after both mistakes are put right. [3]

5. Prepare journal entries (narratives are not required) to correct each error.

(a) A printer costing 1,350 was bought by cheque and debited to office expenses. [2] (b) A cheque payment of 780 to supplier T Hart was debited to bank and credited to T Hart. [2] (c) Rates of 920 paid by bank were debited to the water account. [2]

6. (a) A purchase invoice from M Lowe for 4,320 was entered as 4,230 in both the purchases account and M Lowe’s account. Prepare the correcting journal. [2] (b) Explain why a compensating error does not affect the totals of a trial balance. [2]

7. A trial balance has a credit total 1,290 greater than its debit total.

(a) State the entry in the suspense account that makes the trial balance agree. [2] (b) Describe two different errors that could cause this. [2]

8. The trial balance of Saltby Gardens did not agree. Three errors were later found.

1. A credit sale of 1,430 to customer K Wren was debited to K Wren, but nothing was entered in the sales account.
2. A cheque of 890 from customer J Pike was debited to bank as 890 but credited to J Pike as 980.
3. The sales account was added up wrongly and understated by 300.

(a) State the balance on the suspense account, and its side, that was used to make the trial balance agree. [2] (b) Prepare the three correcting journals. [3] (c) Prepare the suspense account to show the difference cleared. [3]

9. Ferrowick Pet Supplies’ draft profit for the year was 24,610. Four errors are found.

1. Repairs to the delivery van of 480, paid by bank, were debited to the delivery van account.
2. A cash sale of 660 was entered as 600 in both the sales account and the cash book.
3. Electricity of 330, paid by bank, was debited to the wages account.
4. Insurance of 520, paid by bank, was not entered anywhere.

(a) Name the type of each error. [4] (b) Prepare a statement to show the profit after correction. [5]

10. Use the corrections in question 9. The draft statement of financial position showed the delivery van at 15,500 and the bank balance at 2,260.

(a) State the corrected value of the delivery van. [1] (b) Calculate the corrected bank balance. [2] (c) State the change in total assets. [1] (d) State the change in capital and explain it. [2]

11. A trainee says: “Once a suspense account makes the trial balance agree, the books are correct and the work is finished.” Explain why this is wrong. [4]

Answers

1. (a) Commission, because the right class of account (an expense) was used but the wrong account [1]. (b) Omission, because the transaction was left out altogether [1]. (c) Principle, because an asset was recorded in an expense account [1]. [3] Examiner insight: Tie each type to a feature of the facts, such as “wrong class of account”, not just a label.

2. Purpose: it checks that total debit balances equal total credit balances [1]. Limitation: it can agree even though errors such as omission or principle are present [1]. [2] Examiner insight: A limitation is clearer when it names an error the trial balance cannot detect.

3. (a) Debit total 100,510 [1]. Credits other than capital total 85,510, so capital is 100,510 − 85,510 = 15,000 [1]. (b) Each column totals 100,510 [1]. (c) Sales returns are a debit balance [1] and the loan is a credit balance [1]. Examiner insight: Show how you reached the missing figure, so a misplaced balance can be traced.

4. (a) 66,740 − 64,900 = 1,840 [1]. (b) Sales returns belong in the debit column, so debits become 64,900 + 740 = 65,640 and credits become 66,740 − 740 = 66,000 [1]. Electricity is understated by 1,620 − 1,260 = 360, so debits become 65,640 + 360 = 66,000 [1]. Both totals are 66,000 [1]. Examiner insight: Update both columns at each step and finish with equal totals.

5. (a) Debit office equipment 1,350 [1]; credit office expenses 1,350 [1]. (b) Debit T Hart 1,560 [1]; credit bank 1,560 [1]. The amount is double 780 because the wrong entry must be undone and the right one made. (c) Debit rates 920 [1]; credit water 920 [1]. Examiner insight: State account names, debit and credit labels and amounts; the doubled amount for the reversal is easy to overlook.

6. (a) Debit purchases 90 [1]; credit M Lowe 90 [1]. The difference is 4,320 − 4,230 = 90. (b) A compensating error is two separate errors [1] whose effects are equal and opposite, so the debit total and credit total are changed by the same amount and still agree [1]. [4] Examiner insight: Explanations of a compensating error tend to be stronger when they say there are two errors, not one.

7. (a) Debit side of the suspense account [1], 1,290 [1]. (b) Any two different errors, such as a credit entry made with no matching debit entry [1], or an amount debited as less than the amount credited [1]. [4] Examiner insight: Naming the side of the suspense account is as important as the amount; credits larger than debits means the balancing figure is a debit.

8. (a) Error 1 made debits too high by 1,430, error 2 made credits too high by 90 and error 3 made credits too low by 300, so debits exceeded credits by 1,430 − 90 + 300 = 1,640 [1]. The suspense account therefore had a credit balance of 1,640 [1]. (b) Debit suspense 1,430, credit sales 1,430 [1]. Debit J Pike 90, credit suspense 90 [1]. Debit suspense 300, credit sales 300 [1]. (c) Credit side opening balance 1,640 [1]. Debit side 1,430 and 300, and credit side 90, all correctly placed [1]. Both sides total 1,730, so the account clears [1].

Suspense account	Amount		Amount
Debit: sales (error 1)	1,430	Credit: balance (trial balance difference)	1,640
Debit: sales (error 3)	300	Credit: J Pike	90
Total	1,730	Total	1,730

Examiner insight: Checking that both sides of the suspense account reach the same total helps catch an arithmetic slip.

9. (a) Principle [1]; original entry [1]; commission [1]; omission [1]. (b) Draft profit 24,610 [1]. Less repairs wrongly treated as part of the van, 480 [1]. Add the understated sale, 60 [1]. Less the omitted insurance, 520 [1]. Corrected profit 23,670 [1]. Electricity charged to the wrong expense account leaves profit unchanged. Examiner insight: Setting out each adjustment on its own line, with a plus or minus, shows the reasoning.

10. (a) 15,500 − 480 = 15,020 [1]. (b) Add 60 for the understated cash sale [1], less 520 for the omitted insurance, giving 2,260 + 60 − 520 = 1,800 [1]. (c) Total assets fall by 940 (−480 + 60 − 520) [1]. (d) Capital falls by 940 [1], because profit falls by 940 and profit is added to capital [1]. Examiner insight: Linking the change in total assets to the change in capital shows that the statement of financial position still balances.

11. A suspense account is only a temporary measure [1]. It holds a difference that has not been explained [1], so errors remain in the accounts, and profit and the statement of financial position are wrong until they are corrected [1]. Correcting journals must be found so that the suspense account is cleared to nil, and even then six types of error can remain hidden [1]. [4] Examiner insight: A developed explanation gives a reason and a consequence, not just “it is temporary”.

Where marks are usually lost

• Giving only the label for an error type and no reason from the facts.
• Placing the suspense balance on the wrong side.
• Correcting a complete reversal with the original amount instead of double.
• Correcting an original entry with the full right amount instead of the difference.
• Changing profit for an error that moves an amount between two expense accounts.
• Not carrying a change in profit into capital on the statement of financial position.
• Leaving out a line in the suspense account, so it does not clear.

Next steps

• Revise with the revision notes and the study guide.
• Practise the rest of the topic in the earlier verification practice set.
• Track coverage with the printable checklist and the course hub.
• Take the free 10-minute diagnostics.
• Book a free trial class.

Frequently asked questions

Where do students usually lose marks on correction of errors questions? Common losses include giving only the label for an error type with no reason from the facts, correcting a complete reversal with the original amount instead of double, and correcting an error of original entry with the full right amount instead of the difference.

How do I name an error type and get the mark in Cambridge IGCSE Accounting? Give the label and support it with a reason taken from the facts of the question, such as the wrong account of the right class being used. A label on its own is a common way to lose the mark.

How can I check a suspense account answer? Total both sides of the suspense account: if they reach the same figure, the account clears and the difference has been fully explained. A missing line leaves it uncleared, which signals an error you have not dealt with.

What should I remember when showing the effect of errors on profit and the statement of financial position? Only change profit for corrections that affect a revenue or expense account, not for an error that moves an amount between two expense accounts. Then carry any change in profit into capital on the statement of financial position.

Official syllabus

Cambridge IGCSE Accounting syllabus for exams in 2027, 2028 and 2029 (version 1), published by Cambridge International Education: sections 3.1 The trial balance and 3.2 Corrections of errors.