●10分● Control account format

用戶202373

2007-03-12 4:27 am

唔該想問下Sales Control account同Purchases Control account既format，即係Dr 同Cr side有d咩item。最好可以講埋呢d item可以係邊度抄返黎(如Cash Book等)。

十萬個唔該。

回答 (2)

用戶4713

2007-03-12 5:15 am

✔ 最佳答案

你是否指Sales ledger control account

Dr Balance b/d (因為上期d debtor未找哂)
Saels
Dishonoured cheque
Interest on debt
cash refund
Balance c/d

Cr Balance b/d (可能有d debtor returns but給哂錢)
Returns inwards
Bank
Discounts allowed
Bad debt
contra (set off )(同時ｃｒｅｄｉｔｏｒ）
Balance c/d

Purchase Ledger control
Dr Balance b/d 可能有d CREDIROS returns but給哂錢)
Purchases returns
Bank
Discounts received
Contra (同時debtor)
Balance c/d

Cr Balance b/d (因為上期d CREDITOR 未找哂)
Purchases
Balance c/d

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[匿名]

2016-12-17 9:38 am

Control Account Format

參考: https://shrinkurl.im/a0m79

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