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Errors and Suspense Accounts

  • P. Stevens
Chapter
Part of the Macmillan Work Out Series book series (MCWO)

Abstract

In Chapter 2 we saw that the purpose of preparing the trial balance was to check the arithmetical accuracy of the books. We also noted that some errors would not be revealed by extracting a trial balance, and we shall now look at those types of error in greater detail.

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Copyright information

© P. Stevens 1987

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  • P. Stevens

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