Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

A business’s purchases ledger control account has a closing balance of $7640. The items below were then found. 1. A purchase invoice for $250 had been recorded in the purchases ledger, but not in the purchases journal. 2. A sales ledger contra of $630 had not been recorded. 3. A supplier’s account showing a debit balance of $70 had been left out of the control account. 4. Returns inwards of $540 had been entered on the debit side of the control account. What was the credit balance to carry down after the adjustments for these items?

  • A$7330
  • B$7410
  • C$7730
  • D$7870

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