Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Jane wanted to record a contra entry between a sales ledger account and a purchases ledger account. The credit entry was posted correctly, but the debit entry was entered wrongly in the sales returns account. What effect did this error have?

  • ATotal purchases ledger balances were overstated.
  • BTotal purchases ledger balances were understated.
  • CTotal sales ledger balances were overstated.
  • DTotal sales ledger balances were understated.

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