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Paper 1 · Specimen 2026 · Correction of errors

Which of the following errors does not affect the trial balance agreement?

AA purchase of $495 entered in the books as $594.

BCash received $400 from a debtor entered in the cash book only.

CRepairs undercast by $220.

DSales overcast by $310.

ZIMSEC Accounting 6001/1 Paper 1 (Multiple Choice), Specimen Paper, Q2

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