O-LevelAccountingVerification of accounting recordsOct/Nov 2025Paper 1 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
The correct answer is A. This question tests the candidate's understanding of verification of accounting records within the Accountingsyllabus. The examiner's mark scheme requires...
📋 Examiner Report & Trap Analysis
Common mistake: 62% of candidates selected the distractor because they confused... The examiner specifically designed this question to test whether students can differentiate between... To secure full marks, candidates must demonstrate...
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