What this practice covers
These questions are drawn from past CIE 9706 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 because capital is a credit.
- Calling the trial balance a financial statement or including it in published accounts.
- Confusing errors of commission with errors of principle.
- Leaving a suspense account balance in the final statement of financial position.
- Putting carriage outwards on the credit side. Both carriage inwards and carriage outwards are expenses, so both are debits; they simply appear in different parts of the income statement.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Trial balances revision notes.