The trial balance of Bishopsgate does not balance. The bookkeeper has entered the difference in a suspense account, and then discovers several errors. Bishopsgate does not maintain control accounts.Select the entry which corrects the error. Discounts allowed to a customer of USD79 had been correctly entered in the personal account, but had been credited to the discounts received account as USD97.
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A Debit Knight a/c USD100; Credit Suspense a/c USD100 B Debit Suspense a/c USD100; Credit Knight a/c USD100 C Debit Knight a/c USD200; Credit Suspense a/c USD200 D Debit Suspense a/c USD200; Credit Knight a/c USD200
7 .The trial balance of Bishopsgate does not balance. The bookkeeper has entered the difference in a suspense account, and then discovers several errors. Bishopsgate does not maintain control accounts.Select the entry which corrects the error. USD52 owed by K Chess had been correctly written off in the irrecoverable debts expense account, but had been credited against K Checke’s account payable as USD25.
A Debit K Checke USD25; Debit Suspense a/c USD27; Credit K Chess USD 52 B Debit K Chess USD 52; Credit K Checke USD 25; Credit Suspense a/c USD 27 C Debit K Checke USD 25; Debit K Chess USD52; Credit Suspense a/c USD 77 D Debit Suspense a/c USD 77; Credit K Checke USD25; Credit K Chess USD 52
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A Debit Car a/c USD1,666; Credit Sales a/c USD 1,666 B Debit Car a/c USD1,666; Credit Suspense a/c USD 1,666 C Debit Car a/c USD1,666; Debit Sales a/c USD1,666; Credit Suspense a/c USD 3,332 D Debit Car a/c USD1,666; Debit Suspense a/c USD1,666; Credit Sales a/c USD 3,332
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