Doreen's Bakery in Kingston maintains a Purchases Ledger Control Account. At the end of April, the account showed a credit balance of $45,000. The total of the individual supplier balances in the purchases ledger was $44,200. Which of the following could explain this difference?

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Question

Doreen's Bakery in Kingston maintains a Purchases Ledger Control Account. At the end of April, the account showed a credit balance of $45,000. The total of the individual supplier balances in the purchases ledger was $44,200. Which of the following could explain this difference?

Accepted Answer

A credit purchase of $800 was not posted to a supplier's account — Award 1 mark for identifying that omitting a credit purchase of $800 from a supplier's account would cause the subsidiary ledger total ($44,200) to be less than the control account balance ($45,000). A is incorrect — omitting a purchase return would make the subsidiary ledger higher, not lower. B is incorrect — posting a payment twice would reduce the subsidiary ledger by $800 more, making it $43,400. D is incorrect — this would cause a $1,600 difference.

Answer

A credit purchase of $800 was not posted to a supplier's account

Answer

A discount received of $800 was posted to the wrong side of a supplier's account

Answer

A payment to a supplier of $800 was posted twice to their account

Answer

A purchase return of $800 was not posted to a supplier's account

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