Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

The final balance on a sales ledger control account stood at $10\,150$. It was then found that: 1. a sales invoice worth $270$ had been recorded correctly in the sales journal, but was posted to the customer’s account as $200$ 2. goods returned by a credit customer valued at $90$ had not been entered in the sales returns journal. What was the total of the individual sales ledger balances before these errors were corrected?

  • A$9990$
  • B$10\,080$
  • C$10\,170$
  • D$10\,220$

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