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2001/nov/cie

Answer

CONTROL ACCOUNTS
Q2( 07 ir)
Q8

Q9 CONTROL ACCOUNT
CR/SP
Ocr/2005
November 1989: Paper 1-Q.5

Georgina Diamond has prepared d


good businesswoman she has diffic

The trial balance does not agree.


figure of £20 950 for the year endin

Later she finds these differences:


Control Acco

£
Sales 20 32
Purchases 16 46

This causes her to check through th


November 1990: Paper 1-Q.2

The trial balance as at 31 July 1990

Sales Ledger Control Account

The following information for the t


the company’s accounting records:

Credit Sales
Cash Sales
Cash received from cred
Discounts Allowed to cr
Bad Debts written off
Bad debts recovered and
November 1990: Paper 1-Q.2

The trial balance as at 31 July 1990

Sales Ledger Control Account

The following information for the t


the company’s accounting records:

Credit Sales
Cash Sales
Cash received from cred
Discounts Allowed to cr
Bad Debts written off
Bad debts recovered and
November 2004: Paper 2- Q.1

The books of Mary Rose gave the f


All sales and purchases were on cre

Sales ledger balance at 1 May 2


Purchases ledger balance at 1 M
Sales for the year
Purchases for the year
Sales returns
Purchases returns
Payments received from debtor
Payments made to creditors
Debtor’s dishonoured cheque
Discount allowed
Discount received
November 1989: Paper 1-Q.5

Georgina Diamond has prepared d


good businesswoman she has diffic

The trial balance does not agree.


figure of £20 950 for the year endin

Later she finds these differences:


Control Acco

£
Sales 20 32
Purchases 16 46

This causes her to check through th