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小果子 发表于 2008-4-30 09:54

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<p>&nbsp;A payables ledger control account showed a credit balance of $768,420. The payables ledger balances totalled<br/>$781,200.<br/>Which one of the following possible errors could account in full for the difference?<br/>A A contra against a receivables ledger debit balance of $6,390 has been entered on the credit side of the payables<br/>ledger control account.<br/>B The total of discount allowed $28,400 was entered to the debit of the payables ledger control account instead<br/>of the correct figure for discount received of $15,620.<br/>C $12,780 cash paid to a supplier was entered on the credit side of the supplier’s account in the payables ledger.<br/>D The total of discount received $6,390 has been entered on the credit side of the payables ledger control account.</p><p>&nbsp; B</p>

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