Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

A bookkeeper drew up a sales ledger control account. The errors below were then found. Which of these errors would cause the closing balance of the control account not to match the total of the customers’ account balances?

  • A1, 2, 3 and 4
  • B1, 2 and 3 only
  • C1 and 4 only
  • D3 and 4 only

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