Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

The balance shown on a purchases ledger control account was $7\,270$, whereas the combined total of the trade payables accounts was $6\,860$. The following mistakes were found. 1 A credit note from a supplier worth $100$ had not been entered in the book of prime entry. 2 The discounts received column in the cash book had been recorded $50$ too low. After these mistakes had been put right, the balance on the purchases ledger control account still did not agree with the total of the trade payables accounts. What were the revised amounts after the corrections?

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