Question:The trial balance of C, a limited liability company, did not agree, and a suspense account was opened for the difference.
Checking in the bookkeeping system revealed a number of errors.
Which TWO of the errors below would require an entry to the suspense account as part of the process of correcting them?
A. $4,600 paid for motor van repairs was correctly treated in the cash book but was credited to motor vehicles asset account
B. $360 received from B, a customer, was credited in error to the account of BB
C. $9,500 paid for rent was debited to the rent account as $5,900
D. The total of the discount allowed column in the cash book had been debited in error to the discounts received account
E. No entries have been made to record a cash sale of $100.
The correct answers are:
$4,600 paid for motor van repairs was correctly treated in the cash book but was credited to motor vehicles asset account.
$9,500 paid for rent was debited to the rent account as $5,900.
  高顿网校温馨提醒
  为了方便各位学员能更加系统地掌握考试大纲的重点知识,帮助大家充分备考,体验实战,高顿网校开通了全免费的ACCA题库(包括精题真题和全真模考系统),题库里附有详细的答案解析,学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

微信扫一扫,关注ACCA*7资讯,满满的干货喂饱你!ACCA微信公众号:gaodunaccaACCA分享与交流QQ群:227573128 

展开全文