Observation

Majority of the candidates attempted this question and the performance was fair.

Some of the suggested answers are:
(a)        A trial balance is the schedule or list of debit and credit balances extracted from the ledgers to test the arithmetical accuracy of the entries.

OR

A trial balance is the list of all the balances standing on the ledger account and cash book of an organization at a given period.
(bi)       Omission: this is an error which occurs when a transaction is not recorded in both
the debit and the credit sides of account.
(ii)        Principle: this is an error which occurs when a transaction is entered in the wrong
class of account.          '
(iii)       Commission: this is an error which occurs when a transaction is entered in wrong person's account.
(iv)       Original entry: this is an error which occurs when a wrong amount is entered on both the debit and the credit side of accounts.