A sales ledger control account showed a debit balance of $\$ 15000$.
The following errors were discovered.
1 Returns outwards, $\$ 200$, had been credited in the sales ledger control account.
2 A contra entry with the purchases ledger control account, $\$ 400$, had been debited in the sales ledger control account.
3 A customer balance, $\$ 300$, had been written off in the sales ledger control account but no entry had been made in the sales ledger.
Which figure for trade receivables should appear in the statement of financial position?
$\$ 14400$
2 )
$\$ 15200$
3 )
$\$ 15600$
4 )
$\$ 15700$
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