130 pages [67 self-teaching + 63 self-quizzes with detailed answers]
Section 1: Where errors occur and how to find them. 10 common causes of errors. 5 areas where most errors occur. How to analyze errors to correct them.
Section 2: Performing the bank reconciliation. Step-by-step instructions on how to do a bank reconciliation and record the required journal entries. How to correct errors found on the bank statement or in the ledger Cash account.
Section 3: Using the trial balance to find errors. Finding and correcting errors in the trial balance or errors that do not show up on a trial balance.
Section 4: Correcting current-period accrual errors.
Correcting accrued expenses: How to correct an accrued expense recorded for too little or too much or omitted entirely. Correcting journal entries when the expense was originally recorded in an expense account v. a prepaid (asset) account. Impact on the financial statements if each kind of error is not corrected.
Correcting accrued revenues: How to correct accrued revenue recorded for too little or too much or omitted entirely. Correcting journal entries when the original entry was recorded in a revenue v. unearned revenue account. Impact on the financial statements if each kind of error is not corrected.
Section 5: Correcting current-period deferral errors.
Correcting deferred expenses: How to correct too little or too much expense recognized or deferred. Correcting journal entries when the prepayment was recorded in an expense account v. prepaid (asset) account. Impact on the financial statements if each kind of error is not corrected.
Correcting deferred revenues: How to correct too little or too much revenue recognized or deferred. Correcting journal entries when a payment received in advance was recorded in a revenue v. unearned revenue account. Impact on the financial statements if each kind of error is not corrected.
Publisher: AIPB
Yanting –
Very helpful book
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Pamela –
This course was easier for me since I have more experience in this area.
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James –
Great when i finished this book i felt like i had a good understanding of the complete trial balance. passed test first try
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Oliver –
Good book. I learned good concepts. With all respect you deserve, I found on page 96 that solution to Problem III (2), section (a) could have an incorrect answer. I think it should say “…the error was made have been closed.”.
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Moraeme –
Good afternoon, The text and content is easy to read, and the information is very practical. 
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Matthew –
This is my 2nd time at this book. 1st in class and now as an employee. I find I need to master this book more since I hardly ever do manual accounting.
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Elizabeth –
A very well-written and comprehensive review.
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Shari –
Great step by step instruction
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Jing –
very good
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Iryna –
Great
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William –
Excellent book for entry level bookkeeping/accounting student that wants to gain a better understanding of troubleshooting the Trial Balance and making various entries for the correction of errors.
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Tenia –
Very easy to understand. Plenty of practice. I really enjoyed studying from this book. Great tool to use for teaching yourself or even just brushing up.
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G –
Excellent course very informative.
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Phillip –
Satisfied with the overall experience.
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John –
Very clear and to the point.
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Susanne –
great help in learning more about fixing errors
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Adel –
Excellent
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