KINGDOM OF BAHRAIN

MINISTRY OF EDUCATION
PRIVATE EDUCATION
ARABIAN PEARL GULF SCHOOL

TERM 2- IGCSE Accounting- GRADE 9

S.Y. 2021-2022

CLASSWORK # 1(15 Marks)

Due Date: February 17 , 2022

Name: ____________________________________ Section: _____________

Chapter 7: Correction of errors.

1. Corinne who owns a hair Salon prepared a trial balance. She had omitted the
salaries account $500 and had entered the balance of the rent account s $ 7000
instead of $ 700. What was the balance of the suspense account?
A. $ 5800 Credit
B. $ 5800 Debit
C. $ 6500 credit
D. $ 6500 debit.

2. Atrial balance does not balance. What caused the error?

A. A. Brown account was debited instead of B. Brown account.
B. An entry was completely omitted
C. An entry was made in only one account.
D. Purchases account was debited instead of motor vehicles account.

3. Suman a sole trader discovers that cash received from Thangam a credit
customer has been recorded as a cash sale. Which entries will correct the error?
Account debited Account credited
A Cash Sales
B Sales Cash
C Sales Thangam
D Thangam Cash

4. After which error will the trial balance still balance?

A. An error in adding up a creditor’s account.
B. An error in entering an item on an invoice
C. An error in extracting the balance of the salary account.
“APG School is a Cambridge International School, registered to offer education programmes from Cambridge
Assessment International Education, a department of the University of Cambridge
Page 1 of 2
 D. An error in recording cash received in the cash book.

5. A trial balance does not agree. the credit column totals $ 9000. Two errors are
then found.
The sales journal has been undercast by $ 200
 Sales to Yolanda $ 300 on credit have been incorrectly debited to Yeni’s
account. What is the total of the debit column of the trial balance?
A. $ 8600
B. $ 8800
C. $ 9200
D. $ 9400

6. Explain two types of errors that affect the trial balance.

Error 1 …………………………………………………………………………………..
Explanation …………………………………………………………………………….
…………………………………………………………………………………………
…………………………………………………………………………………………..
Error 2: …………………………………………………………………………………
Explanation: ……………………………………………………………………………
…………………………………………………………………………………………
…………………………………………………………………………………………
……………………………………………………………………………………..[4]
7. Explain what is meant by an error of complete reversal?
…………………………………………………………………………………………
…………………………………………………………………………………………
…………………………………………………………………………………………
………………………………………………………………………………………[2]
8. What is meant by an error of principle?
…………………………………………………………………………………………
…………………………………………………………………………………………
…………………………………………………………………………………………
………………………………………………………………………………………[2]]
9. Holly bought inventory $ 350 on credit from Nelly. This was recorded in
Holly’s books as $ 530.
(a) identify the type of error which has been made.
………………………………………………………………………………………
…………………………………………………………………………………[2]

“APG School is a Cambridge International School, registered to offer education programmes from Cambridge
Assessment International Education, a department of the University of Cambridge
Page 2 of 2