When Reconciling Its Accounts, Boris Company Found the Accounts Receivable

question 67

Multiple Choice

When reconciling its accounts, Boris Company found the accounts receivable general ledger account had a balance of $35,000, and the accounts receivable subsidiary ledger account balances totaled $33,000. The most likely reason for this difference was

• A) a sale to a customer was recorded twice in the subsidiary ledger.
• B) cash received from a customer was posted twice to the subsidiary ledger.
• C) a sale to a customer was not posted to the general ledger.
• D) cash received from a customer was recorded twice in the general ledger.

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