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Use the information to answer the question Aminu and Sons credit purchases (Extract] as at...

Accounts - Principles of Accounts
JAMB 1999

Use the information to answer the question

Aminu and Sons credit purchases (Extract] as at February 1996.

Feb 1Credit balances 40, 000
Debit balances 1, 000
Feb 28 Purchases journal totals 500,000
Returns outwards journal totals 50,000
Cheques paid to suppliers 400,000
Promissory notes sent to suppliers 30,000
Credit balance in the purchases ledger set off against debit balances in the sales ledger 2000

What is the balance c/d in the purchases ledger control account?
  • A. N 2,000
  • B. N 8, 000
  • C. N 40, 000
  • D. N49,000
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Correct Answer: Option D
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