Control Accounts - Quality Limited Tutorial Question The trial balance of Quality Ltd. revealed a difference in the books. From the following, prepare the control accounts and show where an error may have occurred. Suggest reasons why there might be a difference between the balance on the control account and the total of the list of individual ledger 11,874 19,744 Purchases ledger balances Sales ledger balances Totals for the year Purchases journal Sales journal Returns Outward journal Returns Inward journal Cheques paid to supplier Petty Cash paid to suppliers Cheques and cash received from customers Discounts allowed Discounts received Balances on the sales ledger set off against balances in the purchases ledger 154,562 199,662 2,648 4,556 146,100 78 185,960 5,830 2,134 1,036 14,530 22,024 Dec31 Balances from the purchases ledger total Balances from the sales ledger total Provide an example of an error which could have created the difference in this case