【每日一练】ACCA F3（ June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to  each multiple choice question.
Each question is worth 2 marks.

The total of the list of balances in Valley’s payables ledger was $438,900 at 30 June 20X6. This balance did not
agree with Valley’s payables ledger control account balance. The following errors were discovered:
(1) A contra entry of $980 was recorded in the payables ledger control account, but not in the payables ledger.
(2) The total of the purchase returns daybook was undercast by $1,000.
(3) An invoice for $4,344 was posted to the supplier’s account as $4,434.
What amount should Valley report in its statement of financial position for accounts payable at 30 June 20X6?
A $436,830
B $438,010
C $439,790
D $437,830

Answer:

 D
                                                        $
Balance per ledger                      438,900
Less contra                                       (980)
Posting error                                      (90)

                                                   ––––––––

Corrected balance                       437,830
                                                    ––––––––

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