Paper 1 February/March 2016 Accounting (9706/12) A Level

The balance of a purchases ledger control account was $7270. However, the total of the accounts of trade payables was $\$ 6860$.
The following errors have been discovered.
1 A credit note received from a supplier for $100 had been omitted from the book of prime entry.
2 The discounts received column in the cash book had been understated by $\$ 50$.
When these errors were corrected the balance on the purchases ledger…