Accounting 0452 · IGCSE · Control accounts

Control accounts — practice question

Raj is a customer of Balbir and, at the same time, supplies goods to Balbir. In Balbir’s sales ledger, Raj’s account showed a debit balance of $300. In Balbir’s purchases ledger, Raj’s account had a credit balance of $100. It was agreed that a contra entry would be made between the two accounts. What entry should Balbir record in his purchases ledger control account?

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

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