The balances in a company's receivables ledger at 31 December totalled $83,795. At the same date, the debit balance on the company's receivables control account was $82,815. Upon investigation the following facts were discovered:
(1)
One customer's balance of $420 credit had been omitted from the list of receivables ledger balances
(2)
Cash received of $280 had been debited to the customer's receivables ledger account
(3)
A customer's cheque for $804 had been dishonoured by the bank, but no adjustment had been made in the records
发表于 2007-3-21 21:13
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