Which of the following errors would affect the agreement of a trial balance?
A. The total of a purchases invoice was undercast.
B. Purchases from T Lee were entered in C Lee's account.
C. Carriage outwards were debited to carriage inwards account.
D. The total of the sales account was overcast.
The answer is D.
我想問
1. A點解唔會影響agreement of a trial balance？
2. 在ans A中，"invoice"呢個字包含左d什麼意思？
3. ans C 點解唔會影響agreement of a trial balance？
唔該~
中四ACCOUNT--Suspense accounts and errors
2007-08-01 7:08 pm
回答 (2)
2007-08-01 7:59 pm
✔ 最佳答案
1. 入數主要根據total而入. 如果total個數錯, 即係dr同cr入錯同一個數.2. invoice只是一張收據, 寫上debtors/creditors的名字、交易日期、還款條件及期限、所購買的產品、每樣產品的金額及其總和, 以及購買所有貨物的total.
3. Carriage outwards同carriage inwards都係支出, 都係debit balance. 你將CI入錯落CO對trial bal.無影響.
2007-08-01 7:10 pm
-0-我下年就會學~
學完教返你牙~xd;>
學完教返你牙~xd;>
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