每日一练F3 答案回复可见
<p>The following information is relevant for questions 11 and 12.<br/>When Q’s trial balance failed to agree, a suspense account was opened for the difference. The trial balance totals were:<br/>Debit $864,390<br/>Credit $860,930<br/>The company does not have control accounts for its receivables and payables ledgers.<br/>The following errors were found:<br/>(1) In recording an issue of shares at par, cash received of $333,000 was credited to the ordinary share capital<br/>account as $330,000.<br/>(2) Cash $2,800 paid for plant repairs was correctly accounted for in the cash book but was credited to the plant<br/>asset account.<br/>(3) The petty cash book balance $500 had been omitted from the trial balance.<br/>(4) A cheque for $78,400 paid for the purchase of a motor car was debited to the motor vehicles account as<br/>$87,400.<br/>(5) A contra between the receivables ledger and the payables ledger for $1,200 which should have been credited in<br/>the receivables ledger and debited in the payables ledger was actually debited in the receivables ledger and<br/>credited in the payables ledger.<br/>11 Which of these errors will require an entry to the suspense account to correct them?<br/>A All five items<br/>B 3 and 5 only<br/>C 2, 4 and 5 only<br/>D 1, 2, 3 and 4 only.<br/></p><p> </p><p>12 What will the balance on the suspense account be after making the necessary entries to correct the errors<br/>affecting the suspense account?<br/>A $2,440 Debit<br/>B $15,560 Credit<br/>C $13,640 Debit<br/>D $3,440 Debit.</p><p> </p><p>11 D<br/>12 A 3,000 + 9,000 – 3,460 – 5,600 – 500 = 2,440</p> 想看答案页:
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