Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

By year-end, the debit balance on a sales ledger control account stood at $\$15000$. It was subsequently found that, when a customer owing the business $\$500$ made payment, she deducted a cash discount of $\$20$. This had been entered correctly in the discount column of the cash book, and the full $\$500$ was recorded in the bank column. Which value for trade receivables ought to be shown in the statement of financial position?

  • A$\$14520$
  • B$\$14980$
  • C$\$15000$
  • D$\$15020$

Worked solution & mark scheme

This 1-mark question has a full step-by-step worked solution and mark scheme.

  • Full mark scheme, point by point
  • Step-by-step worked solution
  • Write your answer & get it marked instantly by AI