A company’s trade payables account at 30 September 20X1 is as follows: TRADE PAYABLES ACCOUNT $ $ Cash at bank 21,600 Balance b/d 14,000 Balance c/d 11,900 Purchases 19,500 33,500 33,500 What was the balance for trade payables in the trial balance at 1 October 20X0?
A、$14,000 DR
B、$14,000 CR
C、$11,900 DR
D、$11,900 CR
A、$14,000 DR
B、$14,000 CR
C、$11,900 DR
D、$11,900 CR
【参考答案及解析】
The opening balance on the ledger is $14,000 CR, this is the amount that would have appeared in the trial balance at 1 October 20X0
The opening balance on the ledger is $14,000 CR, this is the amount that would have appeared in the trial balance at 1 October 20X0