OxfordAQA IGCSE Accounting: Double entry verification and the trial balance (9215) – Practice Questions

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 follow the OxfordAQA International GCSE Accounting (9215) specification, version 1.2, for International GCSE exams May/June 2026 onwards, section 3.2 Verification of accounting records: verification of the double entry records and the trial balance. All amounts are in dollars.

Prepare by reading the study guide or the revision notes. For the whole topic there is also an earlier practice set. Hub: OxfordAQA IGCSE Accounting. Checklist: printable checklist. Weak spots: free diagnostics.

Questions

1. State whether each balance appears in the debit column or the credit column of a trial balance: (a) returns outwards [1]; (b) drawings [1]; (c) bank overdraft [1]; (d) inventory at the start of the year [1].

2. Prepare the trial balance of Cinderfell Print Studio at 31 March from these balances, which are in no order: machinery 24,500; sales 58,900; wages 12,450; trade payables 4,365; inventory at the start of the year 3,820; capital 32,700; trade receivables 5,640; purchases 36,200; bank (in funds) 2,915; returns outwards 1,100; electricity 2,180; drawings 8,400; returns inwards 960. [8]

3. A trial balance agrees. Explain why this does not prove that the accounts are free from error. [3]

4. Name the error in each case. In every case the account balances were later listed on a trial balance.

(a) Cash of 740 from a customer, Mr Dunmore, is debited to his account and credited to bank. [1] (b) A supplier invoice for 1,150 for goods bought on credit is lost and never recorded. [1] (c) The rent account is overadded by 300 and the interest received account is overadded by 300. [1] (d) A credit sale of 520 to Mr Brasher is debited to the account of Mr Brashear. [1] (e) A computer costing 1,400 is debited to the office expenses account. [1] (f) A supplier invoice for 2,050 is read as 2,500 and recorded as 2,500 in purchases and in the supplier’s account. [1] (g) State what the six cases have in common in their effect on the trial balance. [1]

5. Name each error, then state which trial balance column total is higher and by how much.

(a) The sales account is overcast (added up too high) by 400. [2] (b) A cash purchase of goods for 275 is debited to purchases, but the credit to cash is forgotten. [2] (c) A receipt of 3,810 is debited to bank correctly but credited to the customer’s account as 3,180. [2] (d) Rent of 900 is paid by cheque. Rent is debited with 900 and bank is credited with 950. [2]

6. A trial balance has a debit total of 70,415 and a credit total of 70,235.

(a) Explain why the difference suggests a transposition. [2] (b) The ledger balance on the wages account is 14,350 but the trial balance lists it as 14,530. Show that this explains the difference and state the corrected debit total. [3]

7. A draft trial balance for Tormund Laundry shows a debit total of 88,150 and a credit total of 99,200. Three slips are found: drawings of 5,000 were listed in the credit column; wages of 21,450 were listed as 21,540; insurance of 1,140 was left off the list. Calculate the corrected totals and show that they agree. [7]

8. An owner says, “Our trial balance agrees, so I can sign the accounts as correct.” Evaluate this statement. [6]

9. The draft trial balance of Dunsmoor Stationers shows a debit total of 78,650 and a credit total of 73,950.

(a) Calculate the difference. [1] (b) The difference is exactly twice the bank overdraft of 2,350, which was listed in the debit column. Explain why this causes a difference twice the size of the balance. [3] (c) State the corrected totals. [2] (d) After correction the trial balance agrees. Two further errors are then found. For each, name the error and state whether the trial balance would have shown it: (i) a supplier invoice of 1,800 was never entered anywhere; (ii) a cheque for 640 for repairs to a machine was debited to the machinery account. [4]

10. Distinguish between an error of omission and a partial omission, and state the effect of each on the trial balance. [4]

Answers

1. (a) Credit [1]. (b) Debit [1]. (c) Credit, because an overdraft is owed to the bank [1]. (d) Debit [1]. [4] Examiner insight: Answers that give a reason, as in part (c), show the rule is understood, but a correct column alone is what each part asks for.

2. Trial balance of Cinderfell Print Studio at 31 March [1]

Account	Debit	Credit
Machinery	24,500
Inventory at start of year	3,820
Trade receivables	5,640
Bank	2,915
Purchases	36,200
Wages	12,450
Electricity	2,180
Drawings	8,400
Returns inwards	960
Sales		58,900
Trade payables		4,365
Returns outwards		1,100
Capital		32,700
Totals	97,065 [1]	97,065 [1]

All nine debit items in the debit column [2], all four credit items in the credit column [2], and a statement that the totals agree [1]. [8] Examiner insight: Heading, both totals and a visible total line are easy to omit, and a column that is added wrongly makes a correct list look wrong, so add each column twice.

3. The trial balance only checks that the debit total equals the credit total [1]. Some errors affect debits and credits equally or leave both sides complete, such as an omission or a compensating error [1], so they are present while the totals agree. For example, a purchase of 1,150 that is never recorded changes neither total relative to the other [1]. [3] Examiner insight: A general statement about “accuracy” tends to earn less than naming an error that leaves the totals equal and saying why.

4. (a) Complete reversal [1]. (b) Omission [1]. (c) Compensating [1]. (d) Commission [1]. (e) Principle [1]. (f) Original entry [1]. (g) In each case the debit total still equals the credit total, so the trial balance agrees [1]. [7] Examiner insight: Look for what is wrong: the sides (reversal), the amount (original entry), the account (commission), the class (principle), a missing transaction (omission) or two errors (compensating).

5. (a) Addition error [1]; credit column higher by 400 [1]. (b) Partial omission [1]; debit column higher by 275 [1]. (c) Transposition [1]; debit column higher by 630, since 3,810 − 3,180 = 630 [1]. (d) Unequal posting [1]; credit column higher by 50, since 950 − 900 = 50 [1]. [8] Examiner insight: Naming the error and the direction of the difference are separate points, so both are worth stating clearly.

6. (a) Swapping two digits changes a number by a multiple of 9 [1]; 70,415 − 70,235 = 180 and 180 = 9 × 20, which fits [1]. (b) 14,530 − 14,350 = 180, which equals the difference [1]; the debit column is overstated [1]; corrected debit total = 70,415 − 180 = 70,235, which equals the credit total [1]. [5] Examiner insight: Explaining why the figure divides by 9 usually earns more than saying “it is a transposition” without evidence.

7. Draft difference = 99,200 − 88,150 = 11,050 (credit higher). Drawings: debit column 5,000 too low and credit column 5,000 too high [1]. Wages: debit column 21,540 − 21,450 = 90 too high [1]. Insurance: debit column 1,140 too low [1]. Corrected debit total = 88,150 + 5,000 − 90 + 1,140 [1] = 94,200 [1]. Corrected credit total = 99,200 − 5,000 = 94,200 [1]. The totals agree [1]. [7] Examiner insight: A separate line for each correction makes it easier to follow your work, and credit is more likely when working is visible.

8. The trial balance does show that total debits equal total credits [1], and it supplies the balances for the financial statements [1]. However, it does not reveal errors such as omission, compensating errors, commission, complete reversal, original entry and principle [1]. For example, a transaction never recorded leaves both totals equal while the accounts are wrong [1]. Other checks, such as control accounts and bank reconciliation, test different parts of the records [1]. Judgement: the owner is wrong to treat agreement as proof; the trial balance is a useful first check, not a guarantee [1]. [6] Examiner insight: An evaluation question tends to reward a balanced answer that ends with a reasoned judgement, not a list of facts.

9. (a) 78,650 − 73,950 = 4,700 (debit higher) [1]. (b) The overdraft is a credit balance, so it should be in the credit column [1]. Putting it in the debit column adds 2,350 to the debit total [1] and leaves 2,350 out of the credit total, so the gap is 2 × 2,350 = 4,700 [1]. (c) Corrected debit total = 78,650 − 2,350 = 76,300 [1]; corrected credit total = 73,950 + 2,350 = 76,300 [1]. (d)(i) Omission [1]; the trial balance would not show it [1]. (d)(ii) Principle, since repairs are an expense and not an asset [1]; the trial balance would not show it [1]. [10] Examiner insight: Show the movement on both columns, because moving a balance changes two totals and answers that adjust only one are often incomplete.

10. Omission: a whole transaction is left out of the books [1], so debits and credits stay equal and the trial balance agrees [1]. Partial omission: only one side of the transaction is recorded [1], so the totals differ and the trial balance shows an error [1]. [4] Examiner insight: The comparison earns marks only when each term is defined and tied to its effect on the totals.

Where marks are usually lost

• Describing an agreeing trial balance as proof of correct records.
• Putting an overdraft, loan or trade payables in the debit column.
• Moving a balance to the right column on one side only and not adjusting both totals.
• Naming an error without saying which total is higher.
• Mixing up omission and partial omission.
• Calling commission an error of principle, or the reverse.
• Showing totals without the adding, so one slip hides the method.
• Forcing totals to agree by changing a figure.

Next steps

• Trial balance revision notes
• Trial balance study guide
• OxfordAQA IGCSE Accounting hub
• Printable checklist
• Free diagnostics
• Book a free trial class

Frequently asked questions

How do you approach a trial balance question in OxfordAQA IGCSE Accounting 9215? Head the trial balance with the business name and date, place every balance in the debit or credit column, and total both columns. Debit balances are assets, expenses and drawings; credit balances are liabilities, capital and income.

How many types of error should you know for trial balance questions? Learn ten error types as two lists: six that the trial balance does not reveal because the totals still agree, and four that it does reveal because the totals disagree. Being able to tell look-alike pairs apart is what most error-naming questions test.

What is the difference between a trial balance and a statement of financial position? A trial balance lists every ledger balance in debit and credit columns to check the arithmetic of the double entry. A statement of financial position is a financial statement showing the assets, liabilities and capital of the business at a date.

How should you name an error in a trial balance question? Ask whether the whole transaction is missing, whether the wrong account or class of account was used, whether the sides were swapped, and whether the debit and credit amounts still match. Naming the error precisely and stating whether the totals agree is what earns the marks.

Official syllabus

OxfordAQA International GCSE Accounting (9215), specification version 1.2, section 3.2 Verification of accounting records, published by OxfordAQA.