Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

A business has the following information. The balance in its purchases ledger control account stood at $5900. The combined balances in the purchases ledger were $5510. These errors were then found. 1 The total in the purchases journal had been overstated by $250. 2 A sales ledger contra of $340 was not included in the purchases ledger control account. 3 A supplier received $400, which was entered correctly in the cash book, but only $200 was posted to the supplier’s account. What is the correct value of trade payables?

  • A$5110
  • B$5250
  • C$5310
  • D$5510

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