What this practice covers
These questions are drawn from past CIE 0452 Accounting papers and filtered to trial balances. You answer, you find out immediately whether you were right, and you get the reasoning for the correct option and for each distractor. Wrong answers go to a mistakes locker so you can come back to exactly those.
Practice is free. You need an account only so your progress and your mistakes are still there next time.
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What examiners see students get wrong here
These are the errors that cost marks on trial balances, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Saying a balanced trial balance proves the accounts are correct.
- Putting provision for depreciation or the allowance for irrecoverable debts in the debit column.
- Putting drawings on the credit side.
- Including closing inventory.
- Putting carriage outwards on the credit side because it relates to sales.
- Calling the trial balance a financial statement.
- Confusing errors of commission with errors of principle.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Trial balances revision notes.