Instructions • Use black ink or ball-point pen.• Fill in the boxes at the top of this page with your name,centre number and candidate number.• Answer all questions.• Answer the questions in the spaces provided– there may be more space than you need.

Advice• Read each question carefully before you start to answer it. • Write your answers neatly and in good English.• Try to answer every question.• Check your answers if you have time at the end.

Question 1 :

Course Instructor |Manarat Ahmed Class Test #9 | 1

Question number

Marks

1 /26

2 /24

Total /50

Percentage

Grade

Remarks

Feb 6 Discounts allowed during March amounting to £62 were posted to the credit of the discountsreceived 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.

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 bookinstead of in the bank column.

a.) Show the journal entries with narrations necessary to correct the following errors. (18 marks)

Date Details Dr. £ 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

Course Instructor |Manarat Ahmed Class Test #9 | 4

a.i)

Date Details Dr. £ Cr. £

a.ii) SUSPENSE A/C

Date Details £ Date Details £

Course Instructor |Manarat Ahmed Class Test #9 | 5

b) Match the following columns.

Error name Answer description

a)Omission

a - 6 1)Recorded in one side only

b)Commission

b- 2)Debit side credited & credit side debited

c)Principle

c- 3)Same class wrong account

d)Posting

d- 4)Wrong sequence of individual characters recorded

e)Additional

e- 5)Wrong class, wrong account

f)Complete reversal

f- 6)No entry have been made

g)Transposition

g- 7)Undercasted / overcasted amount

h)Original entry

h- 8)Wrong amount on both side

Number (a) has been done for you.

Question 1=26 marks

Question 2=24 marks

Total =50 marks

Best of luck ^_^

Course Instructor |Manarat Ahmed Class Test #9 | 6