Accounting 0452 · IGCSE · Control accounts

Control accounts — practice question

Raj acts as both a customer for Balbir and a supplier to Balbir. In Balbir’s sales ledger, Raj’s account had a debit balance of $300. In Balbir’s purchases ledger, Raj’s account showed a credit balance of $100. The two balances were agreed to be set off by a contra entry. Which entry would Balbir record in his purchases ledger control account?

  • Acredit $100
  • Bcredit $200
  • Cdebit $100
  • Ddebit $200

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