Paper 1 May/June 2016 Accounting (9706/11) A Level
2 The sales ledger control account of a trader showed a debit balance of $28500 at the end of the
financial period. This did not agree with the total of the individual trade receivables accounts in the sales ledger.
The following errors were discovered.
1 A dishonoured cheque for $300 from a credit customer had been entered on the credit side of the sales ledger control account.
2 Contras of $500 entered correctly in the sales ledger…