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When Reconciling Its Accounts, Boris Company Found the Accounts Receivable

Question 120

Multiple Choice

When reconciling its accounts, Boris Company found the accounts receivable general ledger account had a balance of $35,000, and the accounts receivable subsidiary ledger account balances totaled $33,000. The most likely reason for this difference was


A) a sale to a customer was recorded twice in the subsidiary ledger.
B) cash received from a customer was posted twice to the subsidiary ledger.
C) a sale to a customer was not posted to the general ledger.
D) cash received from a customer was recorded twice in the general ledger.

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