Page 199 - F3 -FA Integrated Workbook STUDENT 2018-19
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Control account reconciliations
1.3 Pro-forma control account reconciliation
Illustration 2
Trade receivables’ ledger control account
Details $ Details $
Original balance b/d X Correction of errors X
Correction of errors X Revised balance c/d X
––– –––
X X
––– –––
Revised balance b/d X
Trade receivables’ ledger account balances at 30 June
$
Original total of ledger account balances X
Correction of errors X
Correction of errors (X)
–––
Revised total of ledger account balances X
193
