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2020年acca考试F3考试模拟练习(35)

2020-07-30 10:38:13 来源: 中公财经 浏览量:

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3.9 T Tallon had the following transactions:

1 Sale of goods on credit for $150 to F Rogit

2 Return of goods from B Blendigg originally sold for $300 in cash to B Blendigg

What are the correct ledger entries to record these transactions?

A Dr Receivables                                   $150

Dr Sales Returns                                   $300

Cr Sales                                                              $150

Cr Cash                                                               $300

B Dr Sales                                         $150

Dr Cash                                            $300

Cr Receivables                                                        $150

Cr Sales Returns                                                      $300

C Dr Receivables                                   $450

Cr Sales                                                              $150

Cr Sales Returns                                                      $300

D Dr Sales Returns                                 $300

Dr Sales                                           $150

Cr Cash                                                                $450

答案:A

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