Balance Day adjustments is a topic that some Accounting Units 3 and 4 students find difficult. The topic is tested in the November examination and in school-assessed coursework. In the following exercise, the Unit 4 balance day adjustments shown in Documents 4 to 8 need to be recorded in the General Journal. Students can revise the Unit 3 balance day adjustments included in this exercise, as these are examinable in the November examination. This exercise and the extension acticity can be used as a teaching resource or revision exercise. An answer book and suggested answers are provided.

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