The trial balance and the correction of errors: N(A)-Level Principles of Accounts (SEAB 7086), covering preparing a trial balance, the errors not revealed by a trial balance, and correcting errors using the general journal and a suspense account

An N(A)-Level Principles of Accounts (SEAB 7086) overview of the trial balance and the correction of errors: how to prepare a trial balance from ledger balances and what it proves, the six errors that do not affect its agreement, and how to correct errors using the general journal and a suspense account.