Verification of accounting records — IGCSE Accounting (0985) questions by topic
Verification of accounting records asks you to identify the effect of errors on a trader's profit, construct a bank reconciliation from unpresented cheques and uncredited deposits, and complete a suspense account after a trial balance fails to agree. Calculate, identify, find, construct and complete are the top command words, each requiring you to trace an error through to its exact effect on a specific account or figure.
This page holds 16 real questions worth between 1 and 20 marks, from papers set from 2023 to 2025. Because a single wrong debit or credit direction can throw off an entire suspense account, submit your constructed accounts for instant marking to check each correction is applied the right way before it compounds.
What examiners look for
- Examiners note candidates using a journal type such as 'sales journal' instead of the actual account name required.
- A recurring criticism is applying an adjustment in the wrong direction, and labelling a trial balance difference as a balance brought down rather than the difference itself.
- Reports flag the example error sometimes being wrongly included in the suspense account, and only one returns figure given instead of two, or motor expenses being omitted entirely.
- The key words 'material' and 'significant' were often not offered where the question required them, and some candidates described compensating errors when a different type of error was being tested.
May–June 2025, Paper 11
The totals of a trial balance did not agree, and a suspense account was opened. It was later found that the total of the discount allowed column in the cash book of $100 had been…
Answer this question and get it marked →After calculating his profit for the year, Yui discovered the following errors. 1 A purchase of a new motor vehicle for $3200 was debited to motor expenses. 2 The purchases…
Answer this question and get it marked →Jerry received a cheque of $450 from Fatima. He entered the receipt of the cheque correctly in his cash book. The posting to Fatima's account was reversed in error. Which journal…
Answer this question and get it marked →Somraj's bank statement showed a credit balance of $740 at 31 January. Somraj compared the bank statement with his cash book and updated the cash book after he found the…
Answer this question and get it marked →George is preparing his purchases ledger control account. Which information would he obtain from his general journal in order to do this? A contra entries with the sales ledger B…
Answer this question and get it marked →Javid's sales ledger control account had a debit balance of $12 000. Interest of $40 on an overdue account and also discount allowed of $150 had been omitted. What was the correct…
Answer this question and get it marked →May–June 2025, Paper 12
Michael opened a suspense account when he prepared draft financial statements. He then discovered that purchases of $68 had been credited to the purchases account as $86. Which…
Answer this question and get it marked →Sameer calculated that his profit for the year was $6300. He then found two errors. 1 A cheque for $3250, received from a credit customer, had only been recorded in the cash book.…
Answer this question and get it marked →Miguel's cash book showed a debit bank balance of $4220. He later discovered the following errors. 1 A cheque for $200, issued for the purchase of office equipment, had been…
Answer this question and get it marked →A trader was reconciling his bank statement with the updated balance of his cash book. There were unpresented cheques and uncredited deposits. The bank statement did not contain…
Answer this question and get it marked →The cash book provides information for which control account item? A discount allowed to credit customers B interest charged on overdue accounts C irrecoverable debts written off…
Answer this question and get it marked →May–June 2025, Paper 21
Nabil prepared a trial balance at 30 April 2025. The total of the debit side was $95 428, and the total of the credit side was $95 156. Nabil placed the difference in a suspense…
Answer this question and get it marked →May–June 2025, Paper 22
Bilal prepared a trial balance at 31 December 2024. Bilal later discovered the following errors. 1 Goods taken for Bilal's own use, costing $185, had been recorded as cash…
Answer this question and get it marked →Rexford is a trader. All his sales and purchases are on credit. He does not keep a full set of accounting records but has provided the following information. Assets and…
Answer this question and get it marked →May–June 2024, Paper 21
Paul is a trader. He maintains a three-column cash book. Paul has prepared draft financial statements for the year ended 31 March 2024. Paul later discovered the following five…
Answer this question and get it marked →October–November 2023, Paper 22
Rachel is a trader. The totals of Rachel's trial balance prepared on 30 September 2023 did not agree and the difference was placed in a suspense account. Rachel later discovered…
Answer this question and get it marked →