Question 11 - 9706/11/M/J/23

Suspense account discrepancy due to posting errors Steps:

Error 1 understates individual customer balance by $200 -$ 20 = $180, causing control to exceed individual total by$ 180.
Error 2 omits $90 r e t u r n f r o m s a l e s r e t u r n s j o u r n a l, a f f e c t i n g c o n t r o l a n d i n d i v i d u a l e q u a l l y i f u n p o s t e d t o b o t h (n o d i s c r e p a n c y) o r d i f f e r e n t l y i f p o s t e d o n l y t o i n d i v i d$ 90 discrepancy).
Recorded control balance $150, but discrepancy effect is$ 180 or $270, not matching$ 150 exactly without assuming unstated details on return posting.
Insufficient details on whether return was posted to individual account to calculate precise individual total.

Why B is correct:

Why the others are wrong:

Not enough information. Final answer: Not enough information.