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2020年acca考试F3考试模拟练习(216)

2020-09-15 08:53:01 来源: 中公财经 浏览量:

acca考试的备考之路上,永远不是一帆风顺的。很多考过acca证书的小伙们,都会做很多科目练习。为了方便大家备考,中公财经小编为大家整理了acca的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的acca证书!

15.14 At 1 April 20X9, the payables ledger control account showed a balance of $142,320.At the end of April the following totals are extracted from the subsidiary books for April:

$

Purchases day book 183,800

Returns outwards day book 27,490

Returns inwards day book 13,240

Payments to payables, after deducting $1 ,430 cash discount 196,360

It is also discovered that:

(a) The purchase day book figure is net of sales tax at 17.5%; the other figures all include sales tax.

(b) A customer's balance of $2 ,420 has been offset against his balance of $3,650 in the payables ledger.

(c) A supplier's account in the payables ledger, with a debit balance of $800, has been included on the list of payables as a credit balance.

What is the corrected balance on the payables ledger control account?

A $130,585

B $144,835

C $98,429

D $128,985

答案:A

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