The following control account has been prepared by a trainee accountant: RECEIVABLES LEDGER CONTROL ACCOUNT
A、$395,200
B、$304,300
C、$307,100
D、$309,500
A、$395,200
B、$304,300
C、$307,100
D、$309,500
【参考答案及解析】
$ $ Opening balance 308,600 Cash received 147,200 Credit sales 154,200 Discounts allowed 1,400 Interest charged 2,400 Contra 4,600 465,200 Irrecoverable debts 4,900 Closing balance 307,100 465,200
$ $ Opening balance 308,600 Cash received 147,200 Credit sales 154,200 Discounts allowed 1,400 Interest charged 2,400 Contra 4,600 465,200 Irrecoverable debts 4,900 Closing balance 307,100 465,200