Which of the following lists is composed only of items which would appear on the credit side of thereceivables control account?
A、Cash received from customers, sales returns, irrecoverable debts written off, contras against amounts due to suppliers in the accounts payable ledger
B、Sales, cash refunds to customers, irrecoverable debts written off, discounts allowed
C、Cash received from customers, discounts allowed, interest charged on overdue accounts, irrecoverable debts written off
D、Sales, cash refunds to customers, interest charged on overdue accounts, contras against amounts due to suppliers in the accounts payable ledger
A、Cash received from customers, sales returns, irrecoverable debts written off, contras against amounts due to suppliers in the accounts payable ledger
B、Sales, cash refunds to customers, irrecoverable debts written off, discounts allowed
C、Cash received from customers, discounts allowed, interest charged on overdue accounts, irrecoverable debts written off
D、Sales, cash refunds to customers, interest charged on overdue accounts, contras against amounts due to suppliers in the accounts payable ledger
【参考答案及解析】
$ $ Opening balance 318,650 Cash from customers 181,140 Credit sales 161,770 Discounts allowed 1,240 Interest on overdue accounts 280 Irrecoverable debts written off 1,390 480,700 Sales returns Closing balance 3,990 292,940 480,700
$ $ Opening balance 318,650 Cash from customers 181,140 Credit sales 161,770 Discounts allowed 1,240 Interest on overdue accounts 280 Irrecoverable debts written off 1,390 480,700 Sales returns Closing balance 3,990 292,940 480,700