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A-LevelAccountingReconciliation and verification9706/12 · Feb/Mar 2017 · Q61 Mark

A suspense account shows a debit balance of $350. What could have caused this?

Apurchase of $350 was debited to the rent account.
Bpurchase of $350 was omitted from the purchases journal.
Csale of $350 was debited to the sales account and credited to the sales ledger control account.
DThe sales journal was overcast by $350.

✓ Correct answer

D: The sales journal was overcast by $350.

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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 2017 Paper 1 Variant 2, question 6.

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