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The trial balance, accounting errors and suspense accounts








               When trying to decide the accounting entries required to rectify an error, it may be
               helpful to use the following approach.









                      What should the             What was the
                        double-entry               double-entry             What correction
                         have been?              actually made?               is required?







































                  Illustrations and further practice



                  Now try questions TYU 1 and TYU 2 from Chapter 16 of the Study Text.





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