Chapter 9: Pembetulan kesilapan
What you need to learn in this chapter
In this chapter, we will be learning about the correction of errors in accounting. We will also learn how to prepare a revised financial statement after correcting these errors.
We will be given examples of non-material errors and the proper procedures to correct them in the general journal and ledger after preparing a trial balance.
Some examples of non-material errors include missing transactions, recording the correct amount in the wrong account, recording in the wrong account type, errors in the amount, and transposition errors.
We will also learn how to correct errors that offset each other.
Topics in this chapter
Multi-Level Quiz Sets
Assess yourself by staged practices
Learn more »