Ledgers & Trial Balance
39 practice questions with explanations — 15 free to try
2 of these 39 questions are in the free 15-question taster · the full topic is part of Premium
PassNova has 39 AAT Level 2 Accounting practice questions on Ledgers & Trial Balance, each with a clear explanation. A 15-question taster is free with no sign-up; the full bank is part of PassNova Premium. Updated for 2026.
Ledgers & Trial Balance: example questions & answers
2 worked examples with answers and explanations below. Try 15 AAT Level 2 Accounting questions free in the browser; the full 39-question Ledgers & Trial Balance bank is part of PassNova Premium.
What is the primary purpose of preparing a trial balance?
- ATo calculate the profit for the year
- BTo check that total debits equal total credits in the ledgers✓
- CTo value the closing inventory figure
- DTo reconcile the bank statement
Answer: A trial balance lists all ledger balances to confirm that total debit balances equal total credit balances, providing an arithmetic check on the double entry.
A credit sale of £450 is correctly credited to the sales account, but no debit is made in the receivables ledger control account. What type of error is this?
- AError of commission
- BError of principle
- CError of original entry caused by misreading the invoice figure
- DSingle-sided error affecting the trial balance✓
Answer: Only one side of the double entry has been made, so total debits and credits no longer agree and the trial balance shows the difference: a single-sided error. Errors of commission, principle and original entry all keep debits equal to credits, so the trial balance does not reveal them.