How to check your accounting answers
One-hour paid trial · Same-day reply · from RM50/hr
Checking your answers is an often-neglected skill that can save many marks in Prinsip Perakaunan. A systematic check finds the errors that matter far better than rereading at random.
Make sure the trial balance balances
The first and most important check: does the total of the debit column equal the total of the credit column? If not, there’s an error to find before going on. A trial balance that doesn’t balance means something has been recorded wrongly somewhere.
A difference divisible by nine
If the trial balance is out and the difference is divisible by nine, that’s a classic sign of a transposition error (a figure written the wrong way round, such as 96 instead of 69). Rechecking recently copied figures usually finds the cause.
A difference divisible by two
If the difference is divisible by two, an item may have been recorded in the wrong column (debited when it should be credited, or vice versa). Divide the difference by two, then look for an item of that value.
Check the full heading of each statement
Make sure every statement has a complete heading: business name, statement type, and the period or date. These are easy marks that are often missed when students rush to finish the calculations.
Check lines and totals
Confirm every subtotal uses a single line and every final total a double line, and that the totals are correct. Quickly re-adding a column often finds a simple addition mistake.
Make sure all adjustments are included
Go back to the question and list every adjustment given (depreciation, accruals, prepayments, bad debts). Tick each one when you’re sure it has been included. A missed adjustment is a common cause of lost marks.
Compare with information in the question
Check that the opening figures, rates and dates you used match those given in the question. Sometimes the error isn’t in the calculation, but in copying a wrong figure from the start.
Check units and RM format
Make sure money figures are written consistently and large amounts use thousands separators so they’re easy to read. Tidy presentation reduces the risk of the examiner misreading your answer.
Ask whether the answer is reasonable
After calculating, pause and ask: does this answer make sense? A net profit larger than sales, or an odd negative cash balance, is a warning sign that something may be wrong and worth rechecking.
Manage time so you can check
Checking is only possible if there’s time. Plan your time so the last few minutes can be spent reviewing, rather than rushing to finish the final question in the last seconds.
Build the checking habit in practice
Checking in an exam only becomes easy if it’s already a habit in practice. Get used to checking every practice set the same way, so the process is automatic on exam day.
Start practising with us
Our teachers help students build this checking habit through practice and feedback in online 1-to-1 lessons. A one-hour paid trial class can be booked on WhatsApp, with rates from RM50/hr.
FAQ
What does it mean if the trial balance is out by a difference divisible by nine? That’s a classic sign of a transposition error (a figure written the wrong way round). Recheck copied figures.
How long should I spend checking? Plan a few minutes at the end; checking totals, lines and missed adjustments often rescues easy marks.
Should I check even when I’m confident? Yes. Careless mistakes often happen on the questions we feel most confident about, so a quick check is still worth it.