WorksheetsBKCL Control accounts
Total questions: 6
Worksheet time: 4mins
What is the double entry for a contra?
DR SLCA CR PLCA
DR PLCA CR SLCA
The opening balance on the VAT control account can be either a DR or CR?
True
False
Bank charges is an example of an adjustment that needs to be made to the cashbook?
True
False
The PLCA has a higher balance then the subsidiary what could explain the difference?
A contra entry has not been recorded in the subsidiary account
Purchase returns have been omitted from the subsidiary account
The purchase daybook was overcast
Irrecoverable debts are recorded on what side of the SLCA
Debit
Credit
The total of the sales ledger is higher than the SLCA what could explain the error?
The sales day book was overcast
An invoice was missed out of a customers account
A contra entry has not been recorded in the control account
Discount allowed was omitted from a subsidiary account
