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Curricula
IGCSE
Cambridge International Examinations
Accounting
3. Verification of Accounting Records
3. Verification of Accounting Records
1
The Trial Balance & Correction of Errors
1.1
The Trial Balance
1.2
Correction of Errors Using Journal Entries
1.3
The Suspense Account
1.4
Types of Errors
1.5
Error of Omission
1.6
Error of Original Entry
1.7
Error of Complete Reversal
1.8
Error of Commission
1.9
Error of Principle
1.10
Compensating Errors
1.11
Impact of Errors on Profit & Financial Position
2
Bank Reconciliation
2.1
Use of a Bank Statement
2.2
Bank Reconciliation Statements
3
Control Accounts
3.1
Purpose of a Control Account
3.2
Sales Ledger Control Accounts
3.3
Purchases Ledger Control Accounts
