The balance on the purchases ledger control account did not agree with the total of balances from the purchases ledger accounts. The following errors were then discovered.
1 Contra entries had not been entered in the general journal.
2 Debit balances on the purchases ledger had not been included in the control account.
3 Discount allowed total had been included in the control account.
4 Goods returned to a supplier had not been recorded in the purchases returns journal.
Which errors will require entries being made in the purchases ledger?
1 )
1, 2 and 3
2 )
1, 2 and 4
3 )
2 and 3 only
1 and 4 only
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