IGCSE Accounting (9–1) 0985 · Topic 3

Verification of accounting records: past paper questions

148 real questionsasked in 8 of the last 10 exam series2020–2026usually: State, Calculate, Name, Complete, Show

Real questions on verification of accounting records

The newest 20 of 36 written questions, plus 112 multiple-choice. Open one to see it on the real paper.

0985/21 · May/June 2026 · Q4b[8]
Prepare the journal entries required to correct these four errors. Narratives are not required. error number credit Sally Journal details
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0985/21 · May/June 2026 · Q4c[4]
Calculate the corrected profit for the year ended 28 February 2026. original profit for the year per draft financial statements 11750 profit for the year after correcting errors
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0985/22 · May/June 2026 · Q1b(i)[9]
Prepare Saleh’s sales ledger control account for March 2026. Balance the account and bring down the balances at 1 April 2026. Saleh Sales ledger control account details date
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0985/22 · May/June 2026 · Q3a[11]
2 3 4 5 6 (a) Complete the following table to show the entries required to correct each error. The first one has been completed as an example. error no. error entries required to correct the error A payment for rent of $635 had been debited to the wages account. rent debit $ 635 wages credit $ 635 The purchases journal...
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0985/22 · May/June 2026 · Q3b[1]
State which type of error has been made in error 5.
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0985/22 · May/June 2026 · Q3c[4]
(c) Prepare the suspense account. Show the balancing figure on the suspense account as the original trial balance difference. Dates are not required. Xavier Suspense account details $ details $
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0985/22 · May/June 2026 · Q3d[4]
(d) Update the bank account in the cash book, to correct the errors. Balance the bank account at 30 April 2026 and bring down the balance at 1 May 2026. Xavier Cash book (bank columns only) date details $ date details $ 2026 .......... .......... .......... April 30 balance
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0985/22 · October/November 2025 · Q1b[5]
Prepare a bank reconciliation statement at 31 March 2025. Zac Bank reconciliation at 31 March 2025 $ $ Currently, Zac completes a bank reconciliation statement twice every year but is now considering completing one every three months. REQUIRED
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0985/22 · October/November 2025 · Q1c[5]
Advise Zac whether he should be completing a bank reconciliation statement every three months. Justify your answer by considering advantages and disadvantages of doing so.
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0985/22 · October/November 2025 · Q2a(i)[1]
Name the account that Jaya would need to open to enable her trial balance totals to agree.
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0985/22 · October/November 2025 · Q2a(ii)[1]
State the primary purpose of this account. Jaya later discovered the following five errors: No entry had been made for distribution costs of $320 paid by bank transfer. 2 Closing inventory had been recorded as $12 200 instead of $12 900. 3 Purchases returns of $95 had been correctly entered in the credit supplier’s acc...
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0985/22 · October/November 2025 · Q2b[9]
Prepare the journal entries to correct errors 1 to 5. Narratives are not required. Jaya Journal Error number Details Debit $ Credit $
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0985/22 · October/November 2025 · Q2c[2]
Name two types of error that will not be revealed by the trial balance.
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0985/22 · October/November 2025 · Q2d[7]
Complete the table by entering the amount by which Jaya’s profit for the year would be overstated or understated if each error is left uncorrected. If an error has no effect on profit, enter zero (0) in the ‘no effect’ box. Error 1 has been completed as an example. Profit for the year Error Overstated $ 1 Understated $...
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0985/21 · 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...
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0985/21 · May/June 2025 · Q3b[4]
Prepare the suspense account at 30 April 2025. Nabil Suspense account Date Details $ Date Details $ Nabil’s cash at bank balance before the errors were discovered was $935. REQUIRED
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0985/21 · May/June 2025 · Q3c[4]
Calculate Nabil’s bank balance at 30 April 2025 after the errors in the table in part (a) have been corrected.
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0985/21 · May/June 2025 · Q3d[1]
State one use of a bank statement.
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0985/22 · May/June 2025 · Q4a[11]
Prepare the journal entries on page 15 to correct errors 1–5. Narratives are not required. Bilal Journal Error number Details Debit $ Credit $ The balance on the capital account at 1 January 2024 was $6200. Before correcting the errors: • original profit for the year was $12 930 • drawings were $11 260. REQUIRED
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0985/22 · May/June 2025 · Q4b[5]
$ Original profit for the year 12 930 Profit for the year after correcting errors (b) Calculate Bilal’s profit for the year after correcting errors 1–5.
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What examiners said

The sales ledger control account is a checking mechanism that brings together all of the balances that will impact upon the total of the sales ledger account balances. Total entries were required from the journals, a common error was to post all the invoices and returns credit notes into this account. This would be unrealistic and an immense waste of time as entries are being duplicated. The entri...
— Examiner report, October/November 2023, 0985/22 Q1(d) (Cambridge)

This was an opportunity to apply logic and understanding on how the errors would impact upon the draft profit. Most answers would gain two marks but often only one figure was included for returns instead of two, or the omission of motor expenses with an additional problem of the adjustments being added or subtracted when the opposite was required. This type of question needs more practice and answ...
— Examiner report, October/November 2023, 0985/22 Q4(c) (Cambridge)

The bank reconciliation statement has a prescribed format that must be followed as evidence for audit and good practice purposes. It is not a ledger account or a statement that can be individualised. This could be considered as a challenging area of the syllabus for many candidates as unpresented and uncredited cheques (deposits) were often omitted and items being included such as rates. The aim o...
— Examiner report, October/November 2022, 0985/22 Q3(b) (Cambridge)

Practise this topic

Answer these questions online and get each one marked against the official mark scheme, with what you missed and how to fix it.

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In the syllabus

1 0452.3.1.01 — understand that a trial balance is a statement of ledger balances on a particular date

understand that a trial balance is a statement of ledger balances on a particular date
outline the uses and limitations of a trial balance
prepare a trial balance from a given list of balances and amend a trial balance which contains errors
identify and explain those errors which do not affect the trial balance: commission, compensating,

2 0452.3.1.02 — outline the uses and limitations of a trial balance

outline the uses and limitations of a trial balance

3 0452.3.1.03 — prepare a trial balance from a given list of balances and amend a trial balance which contains errors

prepare a trial balance from a given list of balances and amend a trial balance which contains errors

4 0452.3.1.04 — identify and explain those errors which do not affect the trial balance: commission, compensating,

identify and explain those errors which do not affect the trial balance: commission, compensating,

5 0452.3.2.01 — correct errors by means of journal entries

correct errors by means of journal entries
explain the use of a suspense account as a temporary measure to balance the trial balance
correct errors by means of suspense accounts
adjust a profit or loss for an accounting period after the correction of errors
understand the effect of correction of errors on a statement of financial position.

6 0452.3.2.02 — explain the use of a suspense account as a temporary measure to balance the trial balance

explain the use of a suspense account as a temporary measure to balance the trial balance

7 0452.3.2.03 — correct errors by means of suspense accounts

correct errors by means of suspense accounts

8 0452.3.2.04 — adjust a profit or loss for an accounting period after the correction of errors

adjust a profit or loss for an accounting period after the correction of errors

9 0452.3.2.05 — understand the effect of correction of errors on a statement of financial position.

understand the effect of correction of errors on a statement of financial position.

10 0452.3.3.01 — understand the use and purpose of a bank statement

understand the use and purpose of a bank statement
update the cash book for bank charges, bank interest paid and received, correction of errors, credit
understand the purpose of and prepare a bank reconciliation statement to include bank errors,

11 0452.3.3.02 — update the cash book for bank charges, bank interest paid and received, correction of errors, credit

update the cash book for bank charges, bank interest paid and received, correction of errors, credit

12 0452.3.3.03 — understand the purpose of and prepare a bank reconciliation statement to include bank errors,

understand the purpose of and prepare a bank reconciliation statement to include bank errors,

13 0452.3.4.01 — understand the purposes of purchases ledger and sales ledger control accounts

understand the purposes of purchases ledger and sales ledger control accounts
identify the books of prime entry as sources of information for the control account entries
prepare purchases ledger and sales ledger control accounts to include credit purchases and sales,

14 0452.3.4.02 — identify the books of prime entry as sources of information for the control account entries

identify the books of prime entry as sources of information for the control account entries

15 0452.3.4.03 — prepare purchases ledger and sales ledger control accounts to include credit purchases and sales,

prepare purchases ledger and sales ledger control accounts to include credit purchases and sales,

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