Last year, I accidentally put my 'cash at bank and in hand' as too high

[SarahL2012]

When I did accountancy in my first year at university, most of my balance sheets didn't balance. Nor did the trial balances.

.

I think I failed my first year accountancy exam - and that's when you could still pass without actually having a balance sheet that balanced

probably should have taken the hint and not become an accountant!