Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

The balance carried down on a purchases ledger control account was $7480. This figure did not match the combined balances of suppliers in the purchases ledger. Two errors were discovered. 1 A credit note from a supplier for $120 was entered as $210 because of an error of original entry. 2 Interest charged on an overdue supplier’s account of $40 was posted to the debit side of the purchases ledger control account. What would be the corrected balance of the purchases ledger control account?

  • A$7470
  • B$7490
  • C$7520
  • D$7650

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