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

Given:
I. Cash refunds
II. Debit note issued
III. Dishonored cheque
IV. Purchases
The item on the credit side of purchases ledger control account includes
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  • A I,II and III only
  • B I and II only
  • C III and IV only
  • D I, III and IV only
Correct Answer: Option D
Explanation:
Purchases control account it is also called total creditor control account
I,II & IV : some of the items that appear on the credit side of purchases ledger are cash refund to supplier, dishonored cheque by banks and credit purchases

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