O-LevelAccountingVerification of accounting records7707/12 · Oct/Nov 2025 · Q111 Mark
A trial balance does not agree, and a suspense account is opened. Which statement is not correct?
AErrors of commission and errors of original entry are entered in the suspense account.
BThe trial balance difference is entered in the suspense account.
CThe suspense account remains open until all the errors preventing the agreement of the trial
balance have been corrected.
DWhen all of the errors found have been corrected, there will be no balance carried down
in the suspense account.
✓ Correct answer
A: Errors of commission and errors of original entry are entered in the suspense account.
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