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SingaporeAccountingQuick questions

The Double Entry Recording System

Quick questions on Balancing ledger accounts explained: O-Level Principles of Accounts

4short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is reading the balance?
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The bring-down side tells you the type of balance:
What is q1?
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On which side is the balance carried down inserted, and why? [2 marks]
What is q2?
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A receivable account has debits totalling \7\,000andcreditstotalling and credits totalling \45004\,500. State the balance and its type. [2 marks]
What is q3?
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Explain what a credit balance on a supplier's account represents. [2 marks]

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