Accounting 0452 · IGCSE · Control accounts

Control accounts — practice question

Tamal gave the following details for March, his first month of trading. credit purchases $9100$ credit purchases returned $322$ total payments to credit suppliers $5358$ At some point during the month, Tamal paid a supplier $94$ too much. He made no additional purchases from this supplier in March. What balance(s) did Tamal’s purchases ledger control account show on 1 April?

  • Adebit balance $0$, credit balance $3420$
  • Bdebit balance $0$, credit balance $3514$
  • Cdebit balance $94$, credit balance $3420$
  • Ddebit balance $94$, credit balance $3514$

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