Accounting 0452 · IGCSE · The trial balance

The trial balance — practice question

The ledger account shown below was recorded in Leah’s books, where Leah is a trader. Which statement is correct?

  • AAmraz allowed Leah $100 trade discount on 30 April.
  • BAmraz owed Leah $2100 on 1 April.
  • CLeah owed Amraz $2950 on 30 April.
  • DLeah’s net purchases from Amraz in April were $2900.

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