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Trial balance

Ozzy86Ozzy86 New MemberRegistered Posts: 7
Could you explain me please how to recognise the errors disclosed and not disclosed by trial balance I am still getting a bit confused with and I cannot grasp it.Any good advice how to understand easily journals trial balance and suspense accounts pleaseee.


  • SashaDellaSashaDella Trusted Regular Registered Posts: 362
    Wont be disclosed errors = Things that dont affect the balance, so the wrong amount posted correctly, contra wrong entries, and errors in the subdirary ledgers wont affect the trial balance. Wrong type of account (an asset account, rather than a expense account)

    Will be disclosed errors = Debiting a different amount to the credits. ie DB £45, CR £54. Anything that hasnt had a double entry, so single entries. Wrong journals

    Suspense Account, this is just a place to stick the balance of the errors before you correct them. When you correct them you take them out of the suspense and put them where they are supposed to be.

    I suggest re-reading your text book a few times, it takes a little while to digest the information! But you will get it just dont panic :)

    Hope the above helps! PM me any other questions if you wish
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