EduNinja

Unit 1: The Accounting System and Costing

Topic 1.1 - Principles of accounting and double entry bookkeeping

Topic 1.2 - Control procedures

1.2.1 - Trial balance

1.2.2 - Limitations of a trial balance

1.2.3 - Control accounts as independent checks

1.2.4 - Trade receivable and trade payable control accounts

1.2.5 - Errors and trial balance agreement

1.2.6 - Journal entries to correct errors

1.2.7 - Suspense account

1.2.8 - Statements of revised profit

1.2.9 - Errors in control accounts

Topic 1.3 - Financial statements of organisations

Topic 1.4 - Introduction to costing

Topic 1.5 - Analysis of accounting statements

Topic 1.6 - Social and ethical accounting

A-Level Edexcel Accounting AS 1.2.5 - Errors and trial balance agreement Topic Practice

1.2.5 - Errors and trial balance agreement

• Identify errors that do and do not affect the balancing of a trial balance.

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