Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

The trial balance shows a suspense account. The errors below are identified. 1. A payment of $75 for the telephone bill has been recorded correctly in the bank account, but as $750 in the telephone account. 2. A payment of $175 from a customer has been recorded correctly in the bank account, but left out of the sales ledger control account (SLCA), which is part of the double entry system. Which journal entry would correct these errors?

  • ADebit: telephone $675 and SLCA $175; Credit: suspense $850
  • BDebit: suspense $850; Credit: telephone $675 and SLCA $175
  • CDebit: suspense $500 and SLCA $175; Credit: telephone $675
  • DDebit: telephone $675; Credit: suspense $500 and SLCA $175

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