Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

The balance on the purchases ledger control account was not the same as the total of the balances in the purchases ledger accounts. The errors below were then found. 1. Contra entries had been omitted from the general journal. 2. Debit balances on the purchases ledger had not been brought into the control account. 3. The total for discount allowed had been entered in the control account. 4. Goods returned to a supplier had not been entered in the purchases returns journal. Which of these errors will need entries to be made in the purchases ledger?

  • A1, 2 and 3
  • B1, 2 and 4
  • C2 and 3 only
  • D1 and 4 only

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