Correct the Debtors Control Account for August 2023, showing all necessary adjustments.

1.1 Corrected Debtors Control Account

Here is the corrected Debtors Control Account for August 2023, incorporating all identified errors and omissions.

$$\begin{array}{|l|l|l|r|l|l|l|r|} \hline \textbf{2023} & \textbf{Details} & \textbf{Folio} & \textbf{Amount (R)} & \textbf{2023} & \textbf{Details} & \textbf{Folio} & \textbf{Amount (R)} \\ \hline \text{Aug 1} & \text{Balance} & \text{b/d} & 16\,088 & \text{Aug 31} & \text{Bank and Discount Allowed} & \text{CRJ} & 7\,880 \\ \text{Aug 31} & \text{Bank (R/D)} & \text{CPJ} & 600 & \text{Aug 31} & \text{Debtors Allowances} & \text{DAJ} & 760 \\ \text{Aug 31} & \text{Sales} & \text{DJ} & 8\,888 & \text{Aug 31} & \text{Balance} & \text{c/d} & 17\,836 \\ \text{Aug 31} & \text{Sales (C. Black)} & \text{DJ} & 400 & & & & \\ \text{Aug 31} & \text{Sales (DJ undercast)} & \text{DJ} & 500 & & & & \\ \hline & & & \textbf{26\,476} & & & & \textbf{26\,476} \\ \hline \text{Sep 1} & \text{Balance} & \text{b/d} & \textbf{17\,836} & & & & \\ \hline \end{array}$$

Explanation of corrections:

• Sales (C. Black) R400: An invoice not entered in any journal or ledger account increases debtors.
• Sales (DJ undercast) R500: The sales column in the Debtors Journal was undercast, meaning Debtors Control was debited R500 too little.
• Debtors Allowances (DAJ) R760: The total for Debtors Allowances was not posted to the General Ledger, meaning Debtors Control was not credited for this amount.

1.2 Corrected Debtors List and Total

Here is the corrected Debtors List on 31 August 2023, with the updated balances for each debtor and the new total.

• G. Smith: Original balance: R4 146 Add: Undercast amount: R1 000 Corrected balance: R4 146 + R1 000 = R5 146

• A. Brown: Original balance: R3 065 Add: Invoice not posted to ledger: R700 Corrected balance: R3 065 + R700 = R3 765

• C. Black: Original balance: R4 380 Add: Invoice not entered: R400 Corrected balance: R4 380 + R400 = R4 780

• L. White: Original balance: R4 145 No changes. Corrected balance: R4 145

Corrected Debtors List Total:

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