Reconcile the Debtors Control Account and Debtors List for June, correcting for errors and adjustments.

The starting point is the balance from the general ledger's Debtors Control Account before any corrections.

$$\begin{array}{l r} \text{Balance b/d (Uncorrected closing)} & \text{R}49\,400 \\ \end{array}$$

• Interest charged: This represents additional amounts debtors owe, so it increases the control account balance.

$$\begin{array}{l r} \text{Balance b/d (Uncorrected closing)} & 49\,400 \\ \text{Add: Interest charged} & 800 \\ \hline & 50\,200 \\ \end{array}$$

• Error - Cash received not posted: Cash received reduces the amount debtors owe. If this receipt was not posted to the control account, the control account balance is overstated and needs to be reduced.
• Bad debts written off: When a debt is deemed uncollectible, it is written off, reducing the total amount owed by debtors.
• Sales return omitted: A sales return reduces the amount a debtor owes. If this was omitted from the control account, the balance is overstated and needs to be reduced.

$$\begin{array}{l r} \text{Balance b/d (Uncorrected closing)} & 49\,400 \\ \text{Add: Interest charged} & 800 \\ \hline & 50\,200 \\ \text{Less: Error - Cash received not posted} & (1\,200) \\ \text{Less: Bad debts written off} & (2\,500) \\ \text{Less: Sales return omitted} & (600) \\ \hline \text{Corrected Balance c/d} & \textbf{R}45\,900 \\ \end{array}$$

The corrected balance of the Debtors Control Account is $\boxed{\text{R}45\,900}$.

Debtors List Reconciliation

The Debtors List is a list of individual debtor balances. This reconciliation adjusts the total of these individual balances to match the corrected Debtors Control Account.

• Interest not recorded: If interest was charged to debtors but not yet recorded in their individual accounts, the total of the debtors list is understated and needs to be increased.

$$\begin{array}{l r} \text{Debtors list total} & 48\,500 \\ \text{Add: Interest not recorded} & 800 \\ \hline & 49\,300 \\ \end{array}$$

• Unrecorded receipt: If cash was received from a debtor but not yet recorded in their individual account, their balance is overstated, and the total of the debtors list needs to be reduced.
• Bad debt not adjusted: If a bad debt was written off but not yet adjusted in the individual debtor's account, their balance is overstated, and the total of the debtors list needs to be reduced.
• Sales return not included: If a sales return occurred but was not yet recorded in the individual debtor's account, their balance is overstated, and the total of the debtors list needs to be reduced.

$$\begin{array}{l r} \text{Debtors list total} & 48\,500 \\ \text{Add: Interest not recorded} & 800 \\ \hline & 49\,300 \\ \text{Less: Unrecorded receipt} & (1\,200) \\ \text{Less: Bad debt not adjusted} & (2\,500) \\ \text{Less: Sales return not included} & (600) \\ \hline \text{Reconciled total} & \textbf{R}45\,900 \\ \end{array}$$

The reconciled total of the Debtors List is $\boxed{\text{R}45\,900}$.

Both the corrected Debtors Control Account balance and the reconciled Debtors List total are R45,900, indicating that the reconciliation is complete and accurate.