會計問題-口-;

2007-08-21 6:21 pm

做做下correction or errors 有d吾識-_-
Prepare journal entries to correct the above errors.(narrations are not required)
1.discounts allowed of $175 in cash book was wrongly credited to discounts received account as $170 in general ledger.
2.credit purchases of $1600 from T.Yu was credited to T.Wu account in the purchases ledger as $160.

吾該大家識既話幫幫我手牙.

更新1:

我既答案係甘既-_- 1.discounts receivesd $170 discounts allowed $175 suspense $我吾知-3- 2.T.Wu $160 T.Yu $1600 suspense $(1600-160) $1440

更新2:

第2位回答者. 但吾係應該cr.T Yu$1600咩? 因為佢1開始入錯左人..將T.Yu既野入左去T.Wu度. 所以T.Wu宜家吾係應該入番$1600咩-＿-? 即係. dr.T.Wo $160 cr.T.Yu $1600 dr.supense $(1600-160)$1440 我上面既答案吾記得寫番咩係dr同cr添-_-

回答 (2)

imbb_1981

2007-08-22 5:12 pm

✔ 最佳答案

我唔係好同意上面位人兄既ans.
1. discount allowed 入錯左discount received, discount allowed 係debit balance, 因為係cr sales, dr debtors, dr discount allowed, cr debtors, 咁就係正確既entry la. 而家將本應係dr discount allowed 既175 變左cr discount received 170. 咁個entry就係 cr debtors 175, cr discount received 170. cr side 變左多左175+170, 所以suspense 係debit balance , 345. 正確既entry 係
dr discount received 170 (清除番唔需要既數字)
dr discount allowed 175 (入番正確既entry)
cr suspense 345 (clear suspense balance)
2. purchase 係 dr purchase, cr creditor (t.yu), purchase ledger即係debtor ledger, 而家即係變左 dr purchase 1600, cr t.yu 160, credit balance 少左1600-160=1440, 所以suspense balance 係credit balance 1440. 正確既entry 係
dr suspense 1440
cr t.yu 1440 (因為入少左1440), 佢既entry擺位無錯, 只不過數字錯左. 所以呢條比較簡單. 看來你對double entry都唔係好熟, 要加油啊

2007-08-22 17:12:16 補充：
第2個我錯了, 我以為同一個人, 原來有唔同的. 你岩, 拿, 你都算明白了, 幾好, 反面教法

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Anchel

2007-08-21 9:15 pm

1.
Dr: Discount allowed $175
Cr: discount received $170
Cr: Suspense $5
2.
Dr: T. Wu $160
Dr: Suspense $1440
Cr: T.Yu $1600

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