TPFB 2023 :Question discrepancy in VAT due Return and Vat Account balance

brightsky18

Hi,

I am trying to understand this. The question talks about posting purchase invoices on wrong side of vat accounts or sales invoices posted on wrong side of accounts. I am trying to find a technique to go through these types of questions. Here it goes:

Rehman completed his vat returns for the last quarter and correctly show VAT due from HMRC OF 1768.50. The VAT account shows VAT due from HMRC OF 2488.00
Which of the following explain the difference.

a) VAT of 359.75 on Purchase Invoices has been posted on the wrong side of VAT account.

b) VAT of 719.50 on purchase invoices has been posted on the wrong side of VAT account.

c) VAT of 359.75 on sales invoices has been posted to the wrong side of the vat account.

d) vat of 719.50 on sales invoices has been posted to the wrong side of the vat account.

Thank you.
.
.
.

.
.
.
.
.
..
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
..
correct answer says c (says too many debits have been posted. debit balance is too high by 719.50