account 問題，可以幫手嗎?

Actually, if you want to know any error had occurred when you are preparing the trial balance, you may think about the nature of the items first, it may let you more easy to prepare, maybe look at the following example:

V = correct
X = incorrect

sales 入 credit --> V (it is Trading and P&L item, credit means income, so sales is in credit side)

purchases 入 debit --> V (it is Trading and P&L item, debit means expense, so purchases is in debit side)

stock of goods 入 debit --> V (it is Balance Sheet item, stock of goods is an asset, so it is in debit side)

salaries 入 debit --> V (it is an expense under P&L item, so it must in debit side)

general expenses 入 credit --> X (general expenses should be one of the name of the expense, so it is in debit side under P&L)

returns inwards 入 credit --> X (returns inwards mean the goods return to you from your customers, which the sales decreased, so it is in debit side under Trading and P&L)

discounts received 入 debit --> X (discounts received mean you get the discount from your supplier that need not pay much money, so it is an income under P&L, and should be in credit side)

discounts allowed 入 credit --> X (it means you give the discount to your customer that you receive less money, so it is an expenses under P&L, and should be in debit side)

rent and rates 入 debit --> V (it is an expenses in P&L item, so in debit side)

provision for depreciation of equipment 入 debit --> X (it is Balance Sheet item, which is an accumulated depreciation lessed by the cost of equipment under fixed assets,
so it is in credit side)

provision for doubtful debts 入 debit --> X (it is Balance Sheet item, which is lessed by debtors, so it is in credit side)

capital 入 credit --> V (it is in credit side and under Balance Sheet)

drawings 入 debit --> V (it is lessd by capital and reserve, so it is in debit side and under Balance Sheet)

bank overdraft 入 debit --> X (it is a short-term liabilities under current liabilities, which is a Balance Sheet item, so it is in credit side)

trade creditors 入 credit --> V (it is a current liabilities under Balance Sheet, so it must in credit side)

equipment 入 debit --> V (it is a fixed asset under Balance Sheet, so it must in debit side)

debtors 入 debit --> V (it is a current asset under Balance Sheet, so it must in debit side)


** I hope I can help you ^.^ **

一般黎講, 所以expense同asset係debit side
而provision for xxxx, 果d就係credit side

return inwards係賣左貨俾人, 之後人地退貨, 賣貨sales係credit side, 所以人地退貨係入debit