Finance / Accounting question - The debtors control account figure,...?

Question

...which is used in the trial balance, does not agree with the total of the debtors ledger. A contra of £5,000 has been entered correctly in the induvidual ledger account but has been entered on the wrong side of both control accounts.
A batch total sales of £12,345 has been entered in the double entry system as £13,345, although the individual ledger account entry for these sales were correct. The balance of £4,000 on sales returns account has inadvertently been omitted from the trial balance though correctly entered in the ledger accounts.

What is the journal entry to correct the above?
(Please explain the situation and your working.)

Answer 1

The debtors control account figure, which is used in the trial balance, does not agree with the total of the debtors ledger. A contra of £5,000 has been entered correctly in the individual ledger account but has been entered on the wrong side of both control accounts.
I assume contra means a sales return? To correct both the control a/cs, you:
Dr Sales returns a/c 10,000
Cr Debtors control a/c 10,000

A batch total sales of £12,345 has been entered in the double entry system as £13,345, although the individual ledger account entry for these sales were correct.
The sales and debtors amt was overstated by 1,000, so to correct this, you:
Dr Sales 1,000
Cr Debtors control 1,000

The balance of £4,000 on sales returns account has inadvertently been omitted from the trial balance though correctly entered in the ledger accounts.
You don't need to record anything in the ledger a/cs, just include this omission in the trial balance:
Dr Sales returns 4,000