在acca考试的备考之路上，永远不是一帆风顺的。很多考过acca证书的小伙们，都会做很多科目练习。为了方便大家备考，中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
3.9 T Tallon had the following transactions:
1 Sale of goods on credit for $150 to F Rogit
2 Return of goods from B Blendigg originally sold for $300 in cash to B Blendigg
What are the correct ledger entries to record these transactions?
A Dr Receivables $150
Dr Sales Returns $300
Cr Sales $150
Cr Cash $300
B Dr Sales $150
Dr Cash $300
Cr Receivables $150
Cr Sales Returns $300
C Dr Receivables $450
Cr Sales $150
Cr Sales Returns $300
D Dr Sales Returns $300
Dr Sales $150
Cr Cash $450
答案：A
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