Control Account

Surely the book where you found the questions also has the answers? You must say what your problem is rather than simply say that you need the answers! (and I assume that you have watched the lecture on Books of Prime Entry?)

The receivables ledger control is in the nominal ledger, so for 13:15 it is only items that affect the control account that are relevant. 1 says no entries have been made in the control account - so that is relevant 2 is an error in the receivables ledger (the personal account) so that is not relevant 3 is an error in the receivables ledger so that is not relevant 4 says it has not been removed from the control - so that is relevant 5 says a daybook total is wrong - totals of daybooks are only entered in the control accounts, so that is relevant 6 has been done correctly in the control account so is not relevant 7 is a total in a personal account which is the receivables ledger, and so is not relevant. That sorts out 13.15. For 13.16 it is necessary to adjust the total in the receivables ledger which means adjusting for the entries marked 'not relevant' in 13.15