下面個 trial balance 裏面有無野入錯左呢? 會唔會 credit 入錯 debit，debit 入錯 credit 呢?
sales 入 credit
purchases 入 debit
stock of goods 入 debit
salaries 入 debit
general expenses 入 credit
returns inwards 入 credit
discounts received 入 debit
discounts allowed 入 credit
rent and rates 入 debit
provision for depreciation of equipment 入 debit
provision for doubtful debts 入 debit
capital 入 credit
drawings 入 debit
bank overdraft 入 debit
trade creditors 入 credit
equipment 入 debit
debtors 入 debit
有咩定義去說明點樣入法?
account 問題，可以幫手嗎?
2007-05-24 9:16 am
回答 (2)
2007-10-05 6:53 am
Thank you so much!
2007-05-24 9:49 am
sales 入 credit OK
purchases 入 debit OK
stock of goods 入 debit OK
salaries 入 debit OK
general expenses 入 credit OK
returns inwards 入 credit WRONG 是 Sales Returns 來的 要入 Debit
discounts received 入 debit WRONG 應該 入 Credit
discounts allowed 入 credit WRONG 應該入 Debit
rent and rates 入 debit OK
provision for depreciation of equipment 入 debit OK
provision for doubtful debts 入 debit OK
capital 入 credit OK
drawings 入 debit OK
bank overdraft 入 debit WRONG 應該入 Credit
trade creditors 入 credit OK
equipment 入 debit OK
debtors 入 debit OK
-----------------------------------------------------------------
有咩定義去說明點樣入法?
Expenses 入 Debit
Income 入 Credit
Current Assets 入 Debit
Fixed Assets 入 Debit
Current Liabilities 入 Credit
Capital / Share Capital 入 Credit
2007-05-24 02:29:59 補充：
本人已有 LCC Higher Accounting & HKIAAT Level 1 & 2.
2007-05-27 10:18:25 補充：
Sorry !general expenses 入 credit Wrong 應入 Debit.
2007-05-27 10:21:50 補充：
Additional information:provision for depreciation of equipment 入 debit OKIf Balance sheet Item 就入 CreditIf Profit & Loss Item 就入 Debitprovision for doubtful debts 入 debit OKIf Balance sheet Item 就入 CreditIf Profit & Loss Item 就入 Debit.
2007-05-27 10:26:12 補充：
Additional information:bank overdraft 入 debit WRONG 應該入 Creditbank overdraft 銀行透支 是 Current Liabilities 來的 一定要入 Credit.
2007-05-27 10:30:10 補充：
Sorry !provision for depreciation of equipment If Balance sheet Item 就入 CreditIf Profit & Loss Item 就入 Debit在這裡我認為是 Balance Sheet Item, 你應該入 Credit.
2007-05-27 10:30:41 補充：
Sorry !provision for doubtful debts If Balance sheet Item 就入 CreditIf Profit & Loss Item 就入 Debit在這裡我認為是 Balance Sheet Item, 你應該入 Credit.
purchases 入 debit OK
stock of goods 入 debit OK
salaries 入 debit OK
general expenses 入 credit OK
returns inwards 入 credit WRONG 是 Sales Returns 來的 要入 Debit
discounts received 入 debit WRONG 應該 入 Credit
discounts allowed 入 credit WRONG 應該入 Debit
rent and rates 入 debit OK
provision for depreciation of equipment 入 debit OK
provision for doubtful debts 入 debit OK
capital 入 credit OK
drawings 入 debit OK
bank overdraft 入 debit WRONG 應該入 Credit
trade creditors 入 credit OK
equipment 入 debit OK
debtors 入 debit OK
-----------------------------------------------------------------
有咩定義去說明點樣入法?
Expenses 入 Debit
Income 入 Credit
Current Assets 入 Debit
Fixed Assets 入 Debit
Current Liabilities 入 Credit
Capital / Share Capital 入 Credit
2007-05-24 02:29:59 補充：
本人已有 LCC Higher Accounting & HKIAAT Level 1 & 2.
2007-05-27 10:18:25 補充：
Sorry !general expenses 入 credit Wrong 應入 Debit.
2007-05-27 10:21:50 補充：
Additional information:provision for depreciation of equipment 入 debit OKIf Balance sheet Item 就入 CreditIf Profit & Loss Item 就入 Debitprovision for doubtful debts 入 debit OKIf Balance sheet Item 就入 CreditIf Profit & Loss Item 就入 Debit.
2007-05-27 10:26:12 補充：
Additional information:bank overdraft 入 debit WRONG 應該入 Creditbank overdraft 銀行透支 是 Current Liabilities 來的 一定要入 Credit.
2007-05-27 10:30:10 補充：
Sorry !provision for depreciation of equipment If Balance sheet Item 就入 CreditIf Profit & Loss Item 就入 Debit在這裡我認為是 Balance Sheet Item, 你應該入 Credit.
2007-05-27 10:30:41 補充：
Sorry !provision for doubtful debts If Balance sheet Item 就入 CreditIf Profit & Loss Item 就入 Debit在這裡我認為是 Balance Sheet Item, 你應該入 Credit.
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