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A-LevelAccountingReconciliation and verification9706/12 · Feb/Mar 2023 · Q81 Mark

A trial balance does not balance. The difference has been entered in a suspense account. The following errors are found. 1 A cash payment of $630 for rent has been credited in the cash book and debited to the irrecoverable debts account. 2 The provision for depreciation account has been overcast by $960. 3 The purchases ledger control account balance of $48300 has been included as a debit balance. What is the correcting debit entry to the suspense account?

A$47 340
B$95010
C$95 640
D$97 560

✓ Correct answer

C: $95 640

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About this question

Topic
Reconciliation and verification, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source
A-Level Accounting, Feb/Mar 2023 Paper 1 Variant 2, question 8.

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