At the end of a financial period, the trial balance of a business did not agree and a suspense account was opened.
The following was then discovered.
1 A cheque for $\$ 7800$ was correctly entered in the customer’s account but had been debited in the bank account as $\$ 7000$.
2 A credit purchase of $\$ 2500$ had been omitted from the books of account.
3 Discounts received of $\$ 9600$ had been entered on the debit side of discounts allowed account.
4 The sales account had been overcast by $\$ 18200$.
After adjusting these items, the suspense account was cleared.
What was the opening balance of the suspense account?
$\$ 200{\text{ }}credit$
2 )
$\$ 2700{\text{ }}credit{\text{ }}$
3 )
$\$ 9400{\text{ }}debit$
4 )
$\$ 19000{\text{ }}debit{\text{ }}$
تحلیل ویدئویی تست
تحلیل ویدئویی برای این تست ثبت نشده است!