Instructions

Use black ink or ball-point pen.

Fill in the boxes at the top of this
centre number and candidate number.
Answer all questions.
Answer the questions in the spaces
there may be more space than you
Advice
Read each question carefully before
Write your answers neatly and in
Try to answer every question.
Check your answers if you have time

Questi
on
numbe
r
1

Marks
page with your name,

provided
need.

26
2

/
24

Total

/
50

you start to answer it.

good English.
at the end.

Percentage
Grade
Remarks
Question 1 :
Feb 6 Discounts allowed during March amounting to 62 were posted to the credit of the discounts
received account.
Feb 7 The sales day book was overcast by 100.
Feb 8 Goods bought on credit from a Supplier for 25 had been posted to his account as 52.
Course Instructor |Manarat Ahmed
Class Test #9 | 1

Feb 11 An item of cash discount allowed 2 had been correctly entered in the discount allowed
account but had not been posted to the account of B Luckwood, the customer.
Feb 13 Return outward of 179 to a creditor had been posted wrongly to the debit side of his
account.
Feb 14 A cheque of 94 paid for printing had been entered in the cash column of the cash book
instead of in the bank column.
a.) Show the journal entries with narrations necessary to correct the following errors.
marks)
Date

Details

Dr.

(18

Cr.

Course Instructor |Manarat Ahmed

Class Test #9 | 2

Prepare a Suspense account using items from Feb6 Feb-14.

SUSPENSE A/C
(6marks)
Date

Details

Date

Details

Q. Which side of the trial balance has a deficit ? By how much ?

(2 marks)

.......

.......

.......

Course Instructor |Manarat Ahmed

Class Test #9 | 3

a.i)
Date

Details

Dr.

Cr.

Course Instructor |Manarat Ahmed

Class Test #9 | 4

Error name

Answer

description

a-6

1)
Recorded in one side only

b)
Commission

b-

c)
Principle

c-

2)
Debit side credited &
credit side debited
3)
Same class wrong account

d)
Posting

d-

e)
Additional

e-

f)
Complete
reversal
Date
Details
g)
Transposition

f-

a)
Omission

h)
Original entry

b)

g-

4)
Wrong sequence of
individual characters
recorded
5)
Wrong class, wrong
account
6)
No entry have been made

h-

Date

Details

7)
Undercasted / overcasted
amount
8)
Wrong amount on both
side

a.ii)

SUSPENSE
A/C

Match the following columns.

Number (a) has been done for you.

Course Instructor |Manarat Ahmed

Class Test #9 | 5

Question 1=26 marks

Question 2=24 marks
Total =50 marks
Best of luck ^_^

Course Instructor |Manarat Ahmed

Class Test #9 | 6