FAPR Ledger Accounts

Hi,

I'm just doing the first sample cbt on myAAT and on the first question where you reconstruct ledger accounts, does it matter if you enter the figures in the t-accounts in the correct order? On the answers it shows c/d first, then discounts received, then bank. I would always put c/d at the bottom since it's effectively supposed to go just above the total as the balancing figure?

Can't remember if this was ever something i questioned in Level 2 or not.

Thanks

James

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