The totals of a trial balance did not agree. As a result, a suspense account was opened with a
credit balance of $1720. So far, two errors have been discovered:

1 The balance of the purchases returns account of $440 was omitted from the
trial balance.
2 The bank overdraft balance was understated by $90.

What will be the updated credit balance of the suspense account after these errors are corrected?

Q: What topic does this question test?

This question tests Correction of Errors in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Q: Which exam paper is this question from?

This question appeared in the Cambridge A-Level Accounting Oct/Nov 2025 examination, Paper 1 Variant 2 (9706_w25_qp_12.pdf).

Question

The totals of a trial balance did not agree. As a result, a suspense account was opened with a
credit balance of $1720. So far, two errors have been discovered:

1 The balance of the purchases returns account of $440 was omitted from the
trial balance.
2 The bank overdraft balance was understated by $90.

What will be the updated credit balance of the suspense account after these errors are corrected?

Oracle Prep · Accepted Answer

The correct answer is A: $1190.

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