What this practice covers
These questions are drawn from past CIE 0452 Accounting papers and filtered to correction of errors. 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 correction of errors, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Using a suspense account to correct a two-sided error.
- Correcting a reversal with the original amount instead of double it.
- Adjusting profit for an error that moved figures only between two customers or two suppliers.
- Getting the direction wrong: an overstated expense increases the corrected profit.
- Leaving a suspense balance in the final accounts.
- Forgetting to change capital after correcting the profit.
- Writing "to correct the error" as the narrative instead of saying what was corrected.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Correction of errors revision notes.