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A-LevelAccountingReconciliation and verification9706/12 · May/June 2010 · Q91 Mark

Which error will cause an entry in the suspense account?

Atransposition error when transferring a ledger account balance to the trial balance
Ban error of commission where the wrong account is used for a transaction but it is the correct type of account
Can error of omission
Dan error of principle

✓ Correct answer

A: transposition error when transferring a ledger account balance to the trial balance

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About this question

Topic
Reconciliation and verification, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source
A-Level Accounting, May/June 2010 Paper 1 Variant 2, question 9.

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