Balancing accounts

A really important aspect to success in the exam at Foundation level is to ensure that you can balance accounts neatly and accurately, as this article shows.

Section one of the exam paper usually contains 12 accounts and section two will contain at least two accounts to be balanced, but usually more. Couple this with the fact that candidates are requested not only to show neatly labeled closing balances, but also the opening balances in the new month and you can imagine how many marks you will lose if you cannot carry out...

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