OxfordAQA IGCSE Accounting: Double entry verification and the trial balance (9215) – Revision Notes

These notes condense the first two content points of section 3.2 Verification of accounting records in the OxfordAQA International GCSE Accounting (9215) specification, version 1.2, for International GCSE exams May/June 2026 onwards. For full explanations and longer worked examples, read the trial balance study guide. Amounts here are in dollars.

Links: practice questions for this unit; whole-topic revision notes for control accounts, bank reconciliation and error correction; course hub; checklist; free diagnostics.

Key definitions

Term	Meaning
Verification	Checking that the double entry records are accurate
Trial balance	A two-column list of all the ledger account balances at a chosen date, debits on one side and credits on the other
Agreeing	The debit total equals the credit total
Verification techniques named in 3.2	Trial balance; control accounts (receivables ledger, payables ledger); bank reconciliation statements

A trial balance tests arithmetic agreement only. It does not test whether each entry is right.

Which column?

Debit	Credit
Assets (equipment, vehicles, trade receivables, cash, bank in funds)	Capital
Expenses (wages, rent, insurance)	Income (sales, fees income)
Purchases, returns inwards	Returns outwards
Drawings	Liabilities (trade payables, loans, bank overdraft)
Inventory at the start of the period

Memory aid: things the business owns or spends are debits. Things it owes, earns or was given by the owner are credits. Returns inwards reduce sales, but they are listed as a debit balance in the trial balance.

Method: preparing a trial balance

1. Head it with the business name and the date.
2. List each account name once.
3. Put each balance in the debit or credit column.
4. Add each column and write the totals on one line.
5. If the totals differ, do not adjust any figure to force agreement. Start the search for the error.

Small reminder: Sandeford Ceramics

Balances: kiln 8,200; inventory at 1 January 2,300; trade receivables 1,950; purchases 9,600; rent 3,000; drawings 4,500; sales 21,400; trade payables 1,850; capital 6,300.

Column	Items	Total
Debit	8,200 + 2,300 + 1,950 + 9,600 + 3,000 + 4,500	29,550
Credit	21,400 + 1,850 + 6,300	29,550

Method: when the totals do not agree

1. Add both columns again.
2. Work out the difference and note which column is higher.
3. Test the clues in the table below.
4. Trace the suspect balance back to its ledger account.
5. Correct the column totals and show both agreeing.

Difference	Test	Possible cause
Twice a balance	Halve it and look for that balance	Balance in the wrong column
Equal to a balance	Look for that figure	Balance left off the list, or only one side posted
Divisible by 9	Check for swapped digits	Transposition
Round figure	Re-add the accounts	Addition error

Reminder example: debit column 45,260, credit column 44,720. Difference 540, debit higher. Half is 270, so a credit balance of 270 may sit in the debit column. 540 divides by 9, so a transposition may exist. A credit balance of 540 may be missing from the list. Only the ledger can say which.

The ten error types

Learn them as two lists. If the debit total and credit total are still equal after the error, the trial balance cannot reveal it.

Not revealed (totals still agree)

Error	Key idea	Short example
Commission	Right class, wrong account	A cheque from Mr Kessock is credited to the account of Mr Kessick
Complete reversal	Right accounts, sides swapped	A 410 cheque paid to a supplier is credited to the supplier and debited to bank
Compensating	Two errors cancel in the totals	Sales overadded by 300 and wages overadded by 300
Omission	Whole transaction missing	A 90 cash expense never entered
Original entry	Wrong amount at source, both sides equal	A receipt for 2,160 is read as 2,610 and posted that way twice
Principle	Wrong class of account	A new counter is debited to repairs

Revealed (totals disagree)

Error	Key idea	Short example
Addition	Wrong adding up	A purchases account is overcast by 200
Partial omission	One side of the entry missing	Discount received credited, but the debit is never made
Transposition	Digits swapped	3,270 posted as 3,720 on one side
Unequal posting	Debit and credit amounts differ	Debit 800, credit 780

Look-alike pairs:

• Omission has nothing recorded. Partial omission has one side recorded.
• Complete reversal swaps the sides. Original entry has the wrong amount on both sides.
• Commission uses the wrong account in the right class. Principle uses the wrong class.
• Compensating has two errors. The others have one.

Worked reminder: correcting the totals

A draft trial balance shows a debit total of 28,980 and a credit total of 31,200. The ledger check finds two slips: rent of 1,200 was put in the credit column, and electricity of 680 was listed as 860.

	Debit column	Credit column
Draft totals	28,980	31,200
Electricity: 860 should be 680	(180)
Rent: move 1,200 from credit to debit	1,200	(1,200)
Corrected totals	30,000	30,000

Check: the draft difference is 31,200 − 28,980 = 2,220. Rent accounts for 2 × 1,200 = 2,400 and electricity for 180 the other way, and 2,400 − 180 = 2,220.

How to name an error

Ask these questions in order.

1. Is the whole transaction missing from the books? Then it is omission.
2. Is only one side missing, or do the two sides differ? Then it is partial omission or unequal posting, and the totals disagree.
3. Are the sides swapped but the accounts and amount right? Then it is complete reversal.
4. Is the amount wrong in the same way on both sides? Then it is original entry.
5. Is the account wrong, and in the same class? Then it is commission. In a different class? Then it is principle.
6. Are two unrelated errors cancelling? Then it is compensating.
7. Are digits swapped on one side only, or an account added up wrongly? Then it is transposition or addition.

Uses and limitations of a trial balance

Uses	Limitations
Quick arithmetic check of double entry	Errors that leave totals equal pass unseen (the six above)
Shows an error exists when columns differ	Does not say where the error is
Source of the balances for financial statements	Does not show the amounts are valued correctly
Easier than checking every account one by one	Agreement does not mean the accounts are free from error

When asked to explain the use and the limit, state both and give one example of an undetected error.

Quick self-test

1. In which column does a returns outwards balance go?
2. A bank overdraft of 1,640 is entered in the debit column. By how much do the column totals differ, and which is higher?
3. A balance of 3,270 is listed as 3,720. Find the effect on the debit total and say why the difference suggests transposition.
4. Name the six errors not revealed by a trial balance.
5. Name the four errors revealed.
6. A sale of 720 to customer Kessock is posted to the account of customer Kessick. Name the error and say whether the trial balance agrees.
7. State the difference between omission and partial omission.
8. A 410 payment to a supplier is credited to the supplier and debited to bank. Name the error.
9. Give one use and one limitation of a trial balance.
10. The debit column is 45,260 and the credit column is 44,720. State two possible causes.

Answers

1. Credit.
2. The overdraft should be a credit, so the debit column is 1,640 too high and the credit column 1,640 too low. The difference is 2 × 1,640 = 3,280, with debit higher.
3. The debit total is 3,720 − 3,270 = 450 too high. 450 divides exactly by 9 (450 ÷ 9 = 50).
4. Commission, complete reversal, compensating, omission, original entry, principle.
5. Addition, partial omission, transposition, unequal posting.
6. Commission. The totals still agree.
7. Omission: the whole transaction is missing. Partial omission: one side is recorded and the other missing, so the totals differ.
8. Complete reversal.
9. Use: a quick check that debits equal credits. Limitation: some errors, such as compensating errors, leave the totals equal and are not shown.
10. Any two of: a credit balance of 270 in the debit column; a credit balance of 540 left off the list; a transposition giving a difference of 540.

Where marks are usually lost

• Writing that a trial balance proves the accounts are correct.
• Putting a bank overdraft, loan or trade payables in the debit column.
• Treating drawings as an expense. Drawings are the owner’s withdrawals and are a debit balance in their own right.
• Forgetting the opening inventory line, or using a closing inventory figure that does not belong on the trial balance.
• Giving the name of an error without saying whether the columns still agree.
• Confusing omission with partial omission, or commission with principle.
• Answering a “explain a limitation” question with a general comment instead of naming an error that goes undetected.
• Stating a total without showing the adding, so one slip loses the whole answer.
• Forcing the totals to agree, for example by changing a figure, rather than tracing the error.
• Describing a missing balance on a draft list as an error of omission in the ledger.

Frequently asked questions

What does a trial balance check? A trial balance checks that total debit balances equal total credit balances, which tests the arithmetic of the double entry. It does not prove that every transaction has been recorded in the right account or at the right amount.

Which errors are not revealed by a trial balance? Six errors leave the totals in agreement: commission, complete reversal, compensating errors, omission, original entry and principle. In each case the debit and credit entries remain equal.

Which errors are revealed by a trial balance? Addition errors, partial omission, transposition in one entry and unequal posting of debit and credit make the trial balance totals disagree, because the two sides no longer match.

What is the difference between an error of commission and an error of principle? An error of commission posts an amount to the wrong account of the right class, such as the wrong customer’s account. An error of principle posts it to the wrong class of account, such as debiting a new non-current asset to repairs.

Official syllabus

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