问答题 Jimmy is reconciling his payable control account to the list of individual payable balances in his payable ledger.
Which TWO of the following errors could account for the difference between payable ledger control account and the list of individual balances? ______

A、 An invoice of $6,000 has been recorded on the credit side of an individual payable balance of Sum Co
B、 An invoice for $300 was omitted from purchase day book
C、 An invoice for $650 has been recorded in the payable control account as $560
D、 A supplier account of $2,200 has been omitted from the list of individual balances

【正确答案】 C、D

【答案解析】[考点] Preparing a trial balance-Control accounts and reconciliations-Control accounts [难易度] 中 A．是正确的做账方式。赊购本身就会导致payable增加，所以这里做到贷方是没有问题的。 B．总账和明细账都是根据Day book记录的，Day book中如果记漏，总账和明细账都会少记一笔，但二者的差错金额是相等的，余额也应当相等。 C．总账中发生了Transposition error，明细账中记对了，会导致总账和明细账不等。 D．明细账中漏记，总账中正确记录，会导致总账和明细账不等。