A payables ledger control account showed a credit balance of $768,420. The payables ledger balances totalled
$781,200.
Which one of the following possible errors could account in full for the difference?
A A contra against a receivables ledger debit balance of $6,390 has been entered on the credit side of the payables
ledger control account.
B The total of discount allowed $28,400 was entered to the debit of the payables ledger control account instead
of the correct figure for discount received of $15,620.
C $12,780 cash paid to a supplier was entered on the credit side of the supplier’s account in the payables ledger.
D The total of discount received $6,390 has been entered on the credit side of the payables ledger control account. B | 
发表于 2008-4-30 09:54
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