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The Total of the Balances in the Purchase Ledger Control

Question 13

Multiple Choice

The total of the balances in the purchase ledger control account is £3,000 more than the total of the individual balances on the personal accounts in the purchase ledger. Which of the following would explain the difference?


A) The purchase day book is over added by £3,000
B) Discounts received have not bee posted in the purchase ledger accounts
C) Cash paid to creditors has not been posted in come accounts in the purchase ledger
D) A contra entry between the purchase and sales ledgers has been omitted from the purchase ledger but was posted to the control account

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