Control account(20分!!!!!)

首先，你應該要知道，(在真實商業社會)點解要做statement adjusting the balances totals of the purchases and sales leadger

the purpose: 在年尾時，公司會計職員手頭上有ge，係d books and legers，which provide a balance (就係你所講ge net balance+credit balance & net balance+debit balance)

但係呀，人類係d 好大意同唔小心ge 生物黎嫁
每間公司一定會係年尾ge 時候發現好多單(invoice)遺漏左，無入到d 帳部；或借有d 錯誤發生左
咁樣，就暗示手頭上ge net balance+credit balance & net balance+debit balance of the purchases and sales leadger 係有錯誤啦

咁樣，就要改啦!!
as a result，就要按題目指示，做statement adjusting the balances，以搵番真真正正ge amount of debitor and creditor


咩叫做minoruty balance??
illusatration
你係17/12 由C LAU credit purchase 左d 貨番黎
咁C LAU 就係你ge creditor la，你差佢錢arma

但係呀，你係29/12 發現左有一半貨物唔arma 心水，即刻退番一半貨比C LAU
但係大佬呀，就新年lok，C LAU點會咁快回水比你呀
無辦法la，做生意講個'信'字嫁jeh
下年1月先lor

就係咁你差C LAU錢，佢又差你錢
咁樣，咪雙重身份lor


你差creditot 錢 (天經地義)
but creditor 又差你錢
(但係呢d 情況唔多發生所以咪叫做minority balance)

咁樣，將個minority balance + majority balance = 你差creditor/ debtor 差你 ge net amount

further illustration
小明差你$100 (小明做左你creditor)
但係之後你又借左$30 比佢
計埋計埋，你差佢$70

咁樣，對你而言，小明呢個creditor
majority balance = $100 (cr balance)
minority balance = $30 (dr balance)
bet balance = $70 (cr balance)

佢ge net amount ：majority(cr bal) - minority(dr bal) = net amount (cr bal)

得閒send email 比我啦
我會教你的 =)