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Cambridge IGCSE Accounting practice

Paper 2 structured question: The trial balance

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The trial balance

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Paper 2Structured Written Paper3 marks

A company has the following account balances: Cash $5,000, Accounts Receivable $3,000, Accounts Payable $2,000, and Capital $6,000.

Data Table

Account Balances

Prepare a trial balance based on the following account balances.

AccountBalance
Cash5000
Accounts Receivable3000
Accounts Payable2000
Capital6000
  1. a

    Prepare a trial balance for the company as of the specified date.

    Aim for approximately 3 distinct marking points.

    [3]

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Paper 2 structured question: The trial balance

Paper 2Structured Written Paper3 marks

Description

Trial Balance Error Analysis

Identify the possible errors that could lead to this discrepancy.

  1. a

    Discuss the types of errors that could cause this discrepancy in the trial balance.

    Aim for approximately 3 distinct marking points.

    [3]