暫記帳戶(suspense accounts)和入帳錯誤(errors)20分!!

2007-03-12 2:17 am

其中一項分錄(entries)
償還部分貸款$6000已正確記入現金簿內，卻在貸款利息帳記作$600
A partial loan repayment of $6,000 had been recorded correctly in the cash book. However, it was recorded as $600 in the loan interest account

作業要求required
(a) 更正日記分錄 correct journal entries

點解會這樣入的?請詳細解釋，並盡量以中文作答。THX~

更新1:

RE:angel 但個答案唔係甘wor.....我又上載唔到答案(超字數) 你有冇msn? 我可以send個答案比你比較下..........

更新2:

RE:讀書的奴隸~Anson_Siu 你有冇msn? 我想問你詳細d野....

回答 (2)

Bbbowwl

2007-03-12 3:10 am

✔ 最佳答案

Dr Suspense $600
Cr loan interest $600
to correct the wrong entry in the loan interest account
(還錢唔止入interest，應該入本金，除非佢講明o個筆錢只係還利息。)

Dr Loan $6,000
Cr Suspenses $6,000
make the correct entry for the repayment of loan
(佢之前冇入呡個entry，甘我地幫佢入番)

圖片參考：http://hk.yimg.com/i/icon/16/1.gif
有唔清楚我地方可以補充...^^

2007-03-11 19:38:00 補充：
[email protected]

2007-03-12 20:16:12 補充：
下...甘都得~

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Anchel

2007-03-12 2:27 am

借: 貸款利息 (6000-600) $5,400.
貸: 暫記 $5,400
咁入既原因係因為你之前一邊入左$6,000, 另一邊入$600. 一邊有錯, 一邊無錯, 令到試算表兩邊不平衡. 如果你係試算表兩邊不平衡, 就要開暫記帳.
借貸利息係支出, 當你「借」利息既時候就代表利息支出上昇. 由於你入少$5,400, 所以要「借: 借貸利息」

參考: 我

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