Ledgers & Trial Balance
39 practice questions with explanations — 15 free to try
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
- 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 sale of £450 is correctly recorded in the sales account but completely omitted from the customer's 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: Posting only one side of a transaction leaves the trial balance out of balance because one debit or credit is missing. This is a single-sided error that the trial balance will detect.