Ahmed's trial balance totals did not agree. He entered the difference in a suspense account.
The following errors were later discovered.
1 A payment of $200 for a vehicle repair had been debited to the motor vehicles
account.
2 Drawings of $150, correctly recorded in the cash book, had not been posted to the
drawings account.
3 The sales journal had been undercast by $900.
What was the original balance on Ahmed's suspense account?

Q: What topic does this question test?

This question tests Verification of accounting records in O-Level Accounting (syllabus code 7707). It is worth 1 mark.

Q: Which exam paper is this question from?

This question appeared in the Cambridge O-Level Accounting Oct/Nov 2025 examination, Paper 1 Variant 2 (7707_w25_qp_12.pdf).

Question

Ahmed's trial balance totals did not agree. He entered the difference in a suspense account.
The following errors were later discovered.
1 A payment of $200 for a vehicle repair had been debited to the motor vehicles
account.
2 Drawings of $150, correctly recorded in the cash book, had not been posted to the
drawings account.
3 The sales journal had been undercast by $900.
What was the original balance on Ahmed's suspense account?

Oracle Prep · Accepted Answer

The correct answer is B: $750.

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