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The debit side of a trial balance totals $50 more than the credit side. Which one of the following could this be due to?
A. A purchase of goods for $50 being omitted from the payables control account
B. A sales of goods for $50 being omitted from the receivables control account
C. A invoice of $25 for electricity being credit to the electricity account
D. A receipt for $50 from customer being omitted from the cash book.
the answer is c but why not A ? is that because the entry will be DR SUSPENSE CR PAYABLES CONTROL ACCOUNT?
The correct answer is A (and not C).
I assume that you have found this question in the BPP Revision Kit, and the answer in the kit is correctly shown as being A. Are you sure you were checking the right answer?