vat control account

hi, I would appreciate some advice with a question from practice synoptic exam:
Vat control account is the following:

Cash book 60880.98 Balance b/d 60880.98
Purchases day book 99120.25 Sales day book 161728.27
Sales returns 3529.57 Purchase returns 2403.68
Balance c/d 61482.13

Total: 255012.93 Total: 255012.93

2 errors are found:
1) Vat of £2983.50 on a sales invoice was wrongly recorded as sales.
2) A supplier has overstated VAT by £50 on an invoice sent to you.

After the journals are processed to correct the errors what is the new balance carried down on the VAT control account?

The aat answer is: 64513.63. I understand the second error that the £50 is debited from purchases however I am really confused about the first error as isn't it correct that the VAT on a sales invoice should be recorded as sales in the VAT control account?

help is appreciated!


  • CSan89
    CSan89 MAAT Posts: 207
    I think it is saying that the Vat from the invoice has been allocated to sales ac instead of the vat control ac when posted.

    Dr sales - 2983.50 Cr vat - 2983.50
    AAT Level 2&3 - 2016
    AAT Level 4 - 2017
    Personal Tax, Business Tax and External Auditing

    ACA/CTA -
    Certificate Level - Jan 2019
  • Jones
    Jones Registered Posts: 6
    Thanks - that is really helpful. I think you're right.
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