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Given: I. Cash refunds II. Debit note issued III. Dishnoured cheque IV. Purchases The ...

Given:
I. Cash refunds
II. Debit note issued
III. Dishnoured cheque
IV. Purchases

The item on the credit side of purchase ledger control account includes
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  • A I, II and IV only
  • B I and IV only
  • C I and II only
  • D I, II and III only
Correct Answer: Option B
Explanation:
The item on the credit side of the purchase control account or total creditor control account are: purchase (credit), cash refunds, discount withdrawn, debit note received.

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