On 28 February 2006 a schedule of creditors extracted from Saab's purchase ledger totaled 14042 but the balance on the purchase ledger control account was 14200.

$\text{Original total} = \$14,042$

• b. Omitted purchase of goods on credit: A purchase of goods on credit increases the amount owed to creditors. $\text{Add: } \$1,320$
• c. Omitted Ahmed's credit balance: Ahmed's balance was correctly in the ledger but missed from the schedule. $\text{Add: } \$150$
• d. Error in Ahmed's cash discount entry: A discount received from Ahmed should debit his account by $80. Entering it on the wrong side (crediting) increased his balance by$80, and the original debit was missed, so his balance is overstated by $80 +$80 = 160. $$ \text{Subtract: } \160 $$
• e. Error in Elisa's purchase return entry: A credit note for $180 was received, but only$108 was entered. This means Elisa's account was not reduced enough by $180 -$108 = 72. $$ \text{Subtract: } \72 $$

$\$14,042 + \$1,320 + \$150 - \$160 - \$72 = \$15,280$ The revised total for the schedule of creditors is \boxed{\mathbf{\15,280}}$.

$\text{Original balance} = \$14,200$

• a. Undercast purchase return day book: Purchase returns reduce the control account (debit). An undercast means the control account was not debited enough. $\text{Debit (reduce): } \$240$
• b. Omitted purchase of goods on credit: A purchase of goods on credit increases the control account (credit). This was omitted. $\text{Credit (increase): } \$1,320$
• Errors c, d, and e do not affect the Purchase Ledger Control Account because they relate to errors in individual ledger accounts or the compilation of the schedule, not the control account itself or the day books that feed it.

$\$14,200 - \$240 + \$1,320 = \$15,280$ The revised balance for the Purchase Ledger Control Account is \boxed{\mathbf{\15,280}}$.