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IAC December 06 question 2.8

AllisondreAllisondre Settling In NicelyRegistered Posts: 17
I am confused as to why question 2.8 on the december iac past paper has the invoices on the right hand side. If this is the subsidiary ledger, should they not go on the left hand side and payments on the right hand side?
I am so confused. I would also have put the balance carried forward on the left hand side, unless they were in credit?
Really hope someone can help me before my exam on tuesday.


  • GianniGianni Feels At Home Registered Posts: 99
    I'm confused. Having looked at the question, the balance b/f & invoices are on the left side (debit).

    All payments received from customers debit the bank and credit the debtors control account (subsidiary sales ledger).

    Invoices raised to customers debit the debtors control account and credit sales.
  • AllisondreAllisondre Settling In Nicely Registered Posts: 17
    Two versions

    Having just looked at the paper online there seem to be two copies of this paper in existence...... the one i have printed out has the items listed on the right hand side, where as the one online now has them on the left (correct way). Which is why I couldn't understand for the life of me why they were on the wrong side. Guess it was updated since I printed it out!
    Thanks anyway, was driving me insane.
  • sebastianforbessebastianforbes Well-Known Registered Posts: 172
    this is the infamous error !!! it provided for a lot of headaches :lol:

    i sat that paper. aat decided to give every entrant full marks for that particular question !
  • LondonMattLondonMatt Experienced Mentor Registered Posts: 1,110
    Yeah, this came up when we were revising past exam papers. I thought it was just an error at our end, didn't realise it was actually in the exam! If I was sitting the exam today and a simple error like that had been on the exam, I would have panicked and thought I'd messed up one of the basics - would have dealt a serious blow to my fragile little confidence :001_unsure:
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