Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

Which mistake would prevent a trial balance from balancing?

  • AA payment for rent of $\$250$ has been debited in the bank account. It has been entered correctly in the rent account.
  • BA purchase invoice for $\$259$ was entered in the purchases journal.
  • CA sales invoice for $\$180$ was lost, before it could be entered in the sales journal.
  • DA sales return of $\$500$ was debited in the customer’s account and credited to the purchases returns account.

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