You are at a caf with your friend, Adam, who is the owner of the cafe. Adam looks terrible and when you ask him whats wrong, he tells you that he has been up all night trying to balance his trial balance of the cafe, but it just wont balance and he needs help. Adam goes on to add that he has been working on it for days. You have told Adam he needs to see his Accountant but you are happy to talk about how data is processed as this is one of the areas you have been studying.

1. Discuss non routine and non-repetitive accounting events that may impact on balancing a trial balance.