## Overview

This module covers trial balance preparation, error identification and classification, and suspense account procedures. Topics include balancing accounts, different types of errors, and clearing suspense accounts with journal corrections.

## 1. Extracting the trial balance

- [Balancing accounts and carried-forward totals](acca-fa2-extracting-the-trial-balance-balancing-accounts-and-carried-forward-totals.md)
- [Control totals and cross-casting](acca-fa2-extracting-the-trial-balance-control-totals-and-cross-casting.md)
- [Limitations of the trial balance](acca-fa2-extracting-the-trial-balance-limitations-of-the-trial-balance.md)

## 2. Types of errors

- [Omission, commission, and principle](acca-fa2-types-of-errors-omission-commission-and-principle.md)
- [Original entry and reversal errors](acca-fa2-types-of-errors-original-entry-and-reversal-errors.md)
- [Compensating errors and transposition](acca-fa2-types-of-errors-compensating-errors-and-transposition.md)

## 3. Suspense account and corrections

- [Creating and using a suspense account](acca-fa2-suspense-account-and-corrections-creating-and-using-a-suspense-account.md)
- [Journal corrections to clear suspense](acca-fa2-suspense-account-and-corrections-journal-corrections-to-clear-suspense.md)
- [Revised trial balance after corrections](acca-fa2-suspense-account-and-corrections-revised-trial-balance-after-corrections.md)

Free ACCA FA2 Trial Balance, Errors and Suspense Study Guide