簡單account 問題(中四)

先了解，debit = credit，唔等於所有T -account 係對
例子

如果我地賣貨給客人，咁會係dr debtors ,cr sales

但係，個人入錯數
dr sales cr debtors
咁在trial balance 係見唔到

都係balance

俾多一個例子，如果company 買入貨物，佢當咗係fixed assets來入
dr fixed assets
cr bank

咁個entry 本來係
dr purchases
cr bank

由於個items錯咗

咁所以，c係錯

(可能trial balance同equation的數字不一樣，因為一d error入錯數字，但係trial balance若果計出來係balance，equation唔係應該都係balance?

ACCOUNTING equation未必係BALANCE
你都知道，DEBTORS係debit
但係，expenses 都係debit

debtors多係好，expenses多係唔好
因為debtors多，多d 錢收(收入)
expenses 多，要俾錢(開支)

收入同開支一唔一樣??

當然唔一樣啦

咁你話，c 的accounting equation係唔係balance ??

如果入數，dr debtors代替為dr expenses
係唔係錯得...


請問OE係唔係代表captial？
教多你一樣
capital 係有第二個字代替
owner equity

簡寫為OE

咁點解A係答案
A. to check whether the total debit balance and the total credit balance are equal

咁佢開的目的，係為咗睇debit balance 同credit balance 係唔係一樣，從中減少錯的機會

因為有時間，一邊入咗，一邊冇入，做咗二個credit

因為人手會紀錄錯誤

所以係A

有需要再寄信給我

2007-07-12 18:22:16 補充：
一個入，一個唔入，所以trial balance bal.唔等如equation bal.,可唔可以咁講?不可以但係1)，你入落profit & loss都會去balance sheet，最後個數都唔bal因為有d Trial balance有既record，係唔會入計落account equation? 都會去唔入P & L，都會balance sheet都係一個account

accounting equation: A-L=OE


but in a trial balance there is only a list of account with no calculation for A - L

therefore trial balance can't ensure the equation remain in balance