Sales returns of $125 had been debited to the sales return account and debited the purchase return account. No other entries had been made.
how to do the adjustment and reduce or increase gp / np?
lcci past paper問題?
2007-11-06 4:20 am
回答 (1)
2007-11-06 8:39 pm
✔ 最佳答案
Sales return不應該dr purchase return, 所以你要先cr它去取消你之前入錯account的數目. 做Sales return應該dr: sales return cr: debtors. 因為沒有cr: debtors去補回你未做的entries.因為你做錯的時候已經dr兩次125, 但無credit同樣數目. 所以dr≠cr. Dr比cr多250, 所以你暫時有一個suspense account cr: 250去暫時保持平衡, 到最後個suspense account要完全取消. 因為你有個suspense a/c的credit balance, 所以要dr: suspense 250去取消suspense a/c的balance.
總言之, correcting entries are:
Dr: suspense $250
Cr: debtors $125
Cr: purchase return $125
因為purchase return是收入(因為他是扣減purchase), cr收入即是多了收入, 而purchase return是trading account的項目, 所以增加gp, 增加gp亦同時增加np.
收錄日期: 2021-04-18 23:44:31
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