Errors not affecting a/c

1.) sundry expense of $100 should have been perpayment. 咁開邊 D accounts ?
Sundry expenses, Perpayment Sundry ,Profit and loss account . right?

係開sundry expenses 同prepayement sundry
不過，要留意debit 同credit

提一提，你這d 應該係from 4的會計，如果讀高d，不會有prepayment sundry，只會有prepayment，否則好多個prepayment，在p/ l會好長

不會分咁多類

還有，讀下去，不會開profit and loss account，只會開income statement

may be finance cost/operatation cost...

如果要做double entry，會係
DR Prepayement 100
Cr sundry expenses 100

debit同credit做錯咗，會好大件事

你老師講的情況
A sundry expense of $100 should have been accried .
Miss 話要開 "Sundry expenses" , "Accried Sundry ", "Profit and loss account"

會係
dr sundry expenses 100
cr accrual 100

profit and loss 當然要開，因為sundry expense是一個expenses


2.) 幾時先會開架 Profit and loss account" ga?在 Errors not affecting a/c 入面
一般情況，要看返，那個是income / expenses，income 同expenses，當然要開profit and loss account

另外，二者都係expenese like dr salaries 入咗dr sundry，就唔使理

如果，只係影響assets，不會在profit and loss，只會出現在balances sheet
又或者notes to the account (financial statement)

1) RIGHT

2) 總之睇下ERRORS會唔會AFFECT各個 INCOME 或者係EXPENSES SEND to P/L a/c 既數字. 會就要開