Paper 2 · Ledger accounts and books of original entry
In S. Saka's sales ledger, T. Tasara's account shows a 'Balance b/d' entry of $1 800 on 1 December 2012. What does this entry represent?
AGoods returned by T. Tasara during December
BThe balance owed by T. Tasara, brought forward from the previous period
CA payment received in cash from T. Tasara
DDiscount allowed to T. Tasara in December
Explanation: A 'balance b/d' at the start of a period is the amount still owed by the debtor, carried forward from the account's previous balance.
Derived from ZIMSEC Principles of Accounts 7112/2 Paper 2, November 2015, Q2
