问答题
At the end of the month the following balances are extracted from the day books.
| Opening payables balance |
$4,600 |
| Purchase day book |
$13,500 |
| Purchase return day book |
$550 |
| Cash payment |
$13,450 |
| Trade discount received |
$210 |
| Contra with receivables |
$450 |
What is the balance on the accounts payables control account at the end of the month?
$______
【正确答案】
【答案解析】[考点] Recording transactions and events-Receivable & Payable control account [难易度] 中 作出PLCA，倒算出期末余额=$3,650。 *Trade discount received(商业折扣)在记录交易时就没有记入Purchase和Payable,不需要在PLCA中调整。