account 問題 no.2，可以幫手嗎?

入Journal就係普通double entry.
可用作改正錯誤用途.
例如
1.cash sales $100
bank $100
　　sales $100
cash sales $100
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2.cash purchases $100
purchases $100
　　bank $100
cash purchases $100
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3.credit sales $200
debtor $200
　　sales $200
credit sales $200
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4.credit purchases $200
purchases $200
　　creditor $200
credit purchases $200
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每個double entry下面有時需要寫narration,睇題目要求
費用expenses,就要dr. expenses item/prepaid item, cr. cash/bank/accrued item
e.g.
stationery $50
　　bank $50
收入income,就要dr. cash/bank/accrued item, cr. income item/prepaid item
subscription $30
　　cash $30

Journal亦會作balance sheet用途
所有assets and debit items擺曬debit side 係上方
所有liabilities and credit items擺曬 credit side係下方
e.g.
property　　　　　　５０００
machine　　　　　　４０００
motor vehicle　　　　３０００
stock　　　　　　　１０００
debtors　　　　　　　５００
bank　　　　　　　　４００
cash　　　　　　　　３００

Creditors　　　　　　　　　　５００
Accrued expenses　　　　　　４００
Capital　　　　　　　　　　　１３３００