A company's trade payables account at 30 September 20X1 is as follows:
TRADE PAYABLES ACCOUNT
$
Cash at bank
21,600
Balance b/d
14,000
Balance c/d
11,900
Purchases
19,500
33,500
What was the balance for trade payables in the trial balance at 1 October 20X0?
The correct answer is: $14,000 CR.
The opening balance on the ledger is $14,000 CR, this is the amount that would have appeared in the trial balance at 1 October 20X0.
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