Help Please with CBT practice assesment Accounts Prep 11 CBT 1

Flyby Registered Posts: 13 Regular contributor ⭐
Hi there I was wondering if someone could help me understand the model answer to the first question on the CBT Acoounts Preparation II Question 1.2 its entering the bank payments into the bank ledger account.
Basically I understand it all except for the following - the table at the top which states balance b/d 31 March x6 903 debit balance, then balance 31 March x7 1484 also debit balance - My question is why is the 903 listed at the end of the debit side of the bank account ledger acaount and the balance of 1484 listed at the top of the credit side (please see model answer), I thought the answer was to put the 903 at the top of the debit side (balance brought down 903) then the 1484 to be entered at the bottom of the credit side list (not the top as per the model answer), just can't get my head around this please could someone help.

Many Thanks
Privacy Policy