Alpha received a statement of account from a supplier Beta, showing a balance to be paid of $8,950. Alpha’s
payables ledger account for Beta shows a balance due to Beta of $4,140. Investigation reveals the following:
(1) Cash paid to Beta $4,080 has not been allowed for by Beta.
(2) Alpha’s ledger account has not been adjusted for $40 of cash discount disallowed by Beta.
(3) Goods returned by Alpha $380 have not been recorded by Beta. What discrepancy remains between Alpha’s and Beta’s records after allowing for these items? A $9,310
B $390
C $310
D $1,070
C (8,950 – 4,080 – 380) – (4,140 + 40) = 310 | 
发表于 2008-5-19 10:41
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