Hello and thank you so much for taking the time to reply.
I have had another look at both of the questions and still think they may be incorrect...
I am referring to Income Accrued and Prepaid, not expenses.
I agree that the balance sheets should show the accued income as a debit and the prepaid income as a credit which contradites the two questions in the revision manual and the study manual.
The study text manual answer has the closing accrual as a debit on the income account which would put it as a credit on the Balance sheet.
The revision manual has the balances bought forward on the trail balance with Members subs in arrears as a credit ( i think it is safe to assume these are opening balances as the closing accrual amount is stated in the notes that follow)
So correct me if I am wrong but simply put, Opening accrued income is a debit on the income account, the closing accrued income is a credit to tansfer down to the BS as a Debit. Consequently, opening prepaid income is a credit on the income account, closing prepaid income is a debit on the income account to be transfered to the BS as a credit.......
Really appreciate your help - thank you