Paper 1 October/November 2021 Accounting (9706/11) A Level
John did not keep sales or purchases ledger control accounts. His trial balance did not balance and a suspense account was opened. The following errors were discovered.
1 Sales of $200 had been entered as a credit in both a customer’s account and the sales account.
2 Purchases of $350 from J Brown had been entered as a credit in E Brown’s account.
3 Machinery repairs of $600 had been entered in the machinery at cost account.