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A-LevelAccountingReconciliation and verification9706/12 · Oct/Nov 2025 · Q111 Mark

A business maintains control accounts as a part of its double entry system. The balance of the purchases ledger control account is $8232. However, this does not agree with the total of balances in the purchases ledger. The following account for the difference. 1 An entry in the purchases returns journal for $72 has been posted to the credit side of the individual trade payable's account in the purchases ledger. 2 An entry for discounts received in the cash book for $54 has been debited to the individual trade payable's account in the purchases ledger as $45. What is the total of balances in the purchases ledger before these errors are corrected?

A$8079
B$8097
C$8367
D$8385

✓ Correct answer

D: $8385

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About this question

Topic
Reconciliation and verification, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source
A-Level Accounting, Oct/Nov 2025 Paper 1 Variant 2, question 11.

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