Page 200 - Microsoft Word - 00 BA3 IW Prelims STUDENT.docx

Chapter 9

Example 5: Solution

Each adjustment is likely to affect either the control account or the individual
balances; it is also possible that an error affects both.
$
Adjustments to receivables balance
Total per original list 128,106

————

————
Adjustments to control account (probably easiest to show this as a ledger
account):

$ $
Balance b/d 128,545

———— ————

———— ————

194