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ACCA Financial Accounting (FA) — F. Preparing a trial balance（試算表の作成）: 90 practice questions
90 original ACCA Financial Accounting (FA) questions on F. Preparing a trial balance（試算表の作成）, each with an explanation and its source. Topics: F1 Trial balance（試算表）, F2 Correction of errors（誤謬の訂正）, F3 Suspense accounts（仮勘定）. Two free samples are below. Try 5 more free, no sign-up.
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Two F. Preparing a trial balance（試算表の作成） questions with explanations
Open a question, choose an answer in your head, then open the explanation.
Q1 F1 Trial balance（試算表）
What is the main purpose of a trial balance?
- To check that the total of debit balances equals the total of credit balances in the ledger, and to provide a summary from which financial statements can be prepared
- To record transactions for the first time
- To calculate the profit for the period
- To prove that the financial statements contain no errors
Show the answer and explanation
Answer: A. It checks that total debits equal total credits and gives a convenient summary of all ledger balances for preparing the financial statements.
Sources: ACCA Financial Accounting (FA/FFA) Syllabus and study guide, September 2025 to August 2026 (FA unchanged for 2026/27) · ACCA F1 Accounts Preparation Specimen Exam answers (September 2026 version)
Q2 F1 Trial balance（試算表）
Which of the following accounts of a sole trader normally has a DEBIT balance in the trial balance?
- Capital
- Sales revenue
- Drawings
- Trade payables
Show the answer and explanation
Answer: C. Drawings. Amounts taken out of the business by the owner reduce capital, so they are recorded as debits.
Sources: ACCA FA1 Specimen Exam answers · ACCA F1 Accounts Preparation Specimen Exam answers (September 2026 version)
OTHER UNITS
ACCA Financial Accounting (FA) practice questions by unit
- A. The context and purpose of financial reporting（財務報告の背景と目的） 60
- B. Accounting principles, concepts and qualitative characteristics（会計の原則・概念と質的特性） 50
- C. The use of double-entry and accounting systems（複式簿記と会計システムの利用） 70
- D. Recording transactions and events（取引と事象の記録） 330
- E. Reconciliations（照合・調整） 70
- G. Preparing basic financial statements（基本的な財務諸表の作成） 180
- I. Interpretation of financial statements（財務諸表の解釈） 50
- H. Preparing simple consolidated financial statements（単純な連結財務諸表の作成） 100
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