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CAIE AS Level Accounting 9706 · Paper 2

1.4.2Trial balance and correction of errors

Practise trial balances, error correction and suspense accounts with focused CAIE AS Accounting questions.

2
Papers
2023–2024
Years covered
PDF
Mark-ready practice

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Key areas to practise

01

Trial balance

Identify debit and credit balances and locate differences efficiently.

02

Correct errors

Use journal entries to correct errors with clear narratives.

03

Suspense accounts

Clear suspense balances and calculate the corrected profit.

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Past paper questions

2 papers

Oct/Nov 2024

9706/21/O/N/24

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