0452.3.1.03 — prepare a trial balance from a given list of balances and amend a trial balance which contains errors: past paper questions
Real questions on 0452.3.1.03 — prepare a trial balance from a given list of balances and amend a trial balance which contains errors
The newest 13 of 13 written questions. Open one to see it on the real paper.
- 0452/23 · May/June 2025 · Q3a[11]
Entries required to correct the error Error Debit Account Credit $ 425 Account Purchases $ A payment for wages, $425, had been debited to the purchases account. Wages 425 Discount allowed, $19, had been credited to the discount allowed account. The total of the sales journal for April 2025 was undercast by $100. A bank...
See it on the paper → - 0452/23 · October/November 2024 · Q3a[10]
Prepare the journal entries on page 11 required to correct errors 1 to 5. Narratives are not required. Natalie Journal Error number Details Debit $ Credit $
See it on the paper → - 0452/22 · February/March 2024 · Q5c(ii)[3]
$ Original profit for the year per draft financial statements 28 750 Profit for the year after correcting errors Sunita’s gross margin is 40%. REQUIRED
See it on the paper → - 0452/22 · February/March 2024 · Q5d[2]
Calculate Sunita’s sales revenue for the year ended 31 December 2023.
See it on the paper → - 0452/22 · May/June 2023 · Q5a[6]
Prepare a corrected trial balance at 31 March 2023. Show the remaining difference between the debit and credit totals as ‘suspense.’
See it on the paper → - 0452/23 · May/June 2023 · Q5a[6]
Prepare a corrected trial balance at 31 March 2023. Show the remaining difference between the debit and credit totals as ‘suspense.’ Amadi Corrected Trial Balance at 31 March 2023 Debit $ Credit $ Fittings and equipment at cost Provision for depreciation of fittings and equipment Trade receivables Bank overdraft Trade...
See it on the paper → - 0452/23 · May/June 2023 · Q5b[5]
Prepare the suspense account. Amadi Suspense account Date 2023 Details $ Date 2023 Details $ REQUIRED
See it on the paper → - 0452/22 · May/June 2022 · Q4c[2]
Complete the table by placing a tick (✓) to show the effect of the error on capital and on liabilities.
See it on the paper → - 0452/22 · February/March 2022 · Q4a[6]
Prepare a corrected trial balance at 31 December 2021. Demis Corrected Trial Balance at 31 December 2021 Debit $ Credit $ Sales Purchases Rates and insurance General expenses Property Fixtures at cost Provision for depreciation of fixtures Trade receivables Trade payables Inventory Cash at bank Capital at 1 January 202...
See it on the paper → - 0452/21 · May/June 2021 · Q4a[6]
Prepare the corrected trial balance at 31 March 2021.
See it on the paper → - 0452/21 · May/June 2021 · Q4b[10]
Prepare the journal entry to correct each of the above errors. Narratives are not required.
See it on the paper → - 0452/21 · May/June 2021 · Q4c[4]
Complete the table by placing a tick (3) to indicate the effect of correcting each error 2 to 5. Ignore depreciation of non-current assets. The effect of correcting error 1 has been shown as an example.
See it on the paper → - 0452/21 · May/June 2020 · Q2(a)[6]
Prepare Ame’s trial balance at 31 March 2020. Show the difference in the trial balance totals as a suspense account balance.
See it on the paper →
What examiners said
A table had to be prepared to name the entries for the correction of five errors. There were many good responses and high marks were earned by some candidates. The last item proved to be the most difficult. Not all candidates realised that the bank had to be credited with $420 and the insurance and the suspense each debited with $210. Common errors included: • Using a figure of $19 rather than $3...
— Examiner report, May/June 2025, 0452/23 Q3(a) (Cambridge)
5 (a) presented candidates with a trial balance that required correcting. The identification of debit and credit balances from ledger accounts and transferring them into a trial balance is a fundamental exercise for checking the accuracy of double entry bookkeeping. Errors ranged from the reversal of entries and to putting two entries on the same side for example fittings at cost and the provision...
— Examiner report, May/June 2023, 0452/22 Q5(a) (Cambridge)
5 (a) presented candidates with a trial balance that required correcting. The identification of debit and credit balances from ledger accounts and transferring them into a trial balance is a fundamental exercise for checking the accuracy of double entry bookkeeping. Errors ranged from the reversal of entries and to putting two entries on the same side for example fittings at cost and the provision...
— Examiner report, May/June 2023, 0452/23 Q5(a) (Cambridge)
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