A-LevelAccountingReconciliation and verification9706/12 · May/June 2021 · Q61 Mark
The balance on the purchases ledger control account did not agree with the total of balances from the purchases ledger accounts. The following errors were then discovered. 1 Contra entries had not been entered in the general journal. 2 Debit balances on the purchases ledger had not been included in the control account. 3 Discount allowed total had been included in the control account. 4 Goods returned to a supplier had not been recorded in the purchases returns journal. Which errors will require entries being made in the purchases ledger?
A1, 2 and 3
B1, 2 and 4
C2 and 3 only
D1 and 4 only
✓ Correct answer
D: 1 and 4 only
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