有關初級會計工作問題?

2008-03-05 6:48 am

1-我剛轉了份full set會計工作, 開始要從會計師那份report, 由四月一日起,入回電腦(上一手是由零開始做的),所以我必須要入回balance那個
數在電腦軟件內,但入到A/R時, 上手的數字和會計report的數字有很
大的different, 而我對了成星期都對不到這個數, 煩了好多日, 有什麼
方法可解決呢?如我直接問回會計師那邊, 可以的嗎?會給他睇小嗎?
我之前不是做會計full set的.
2-如我司今天收了2月份sales 貨款,在2月份入數是 cr - sales, dr-?,
在3月份收到錢時, 就dr-bank , cr-a/r.

請幫忙解答.謝謝

更新1:

回答 (1)

用戶2576

2008-03-05 4:45 pm

✔ 最佳答案

1.
I suggest you could ask your auditor to give you a full list of the A/R showing each of the balances. And, you could also check to the Journal Adjustments enclosed by your auditor for entries be made to your last year's ledger before you pick up the opening balances.
2.
For better control, you should Dr. A/R and Cr. Sales for the total sales you made in a month on an open items basis and also to charge the sales amount to each of the trade debtors sub-a/c. The total individual balance of each trade debtors must equal to the total of the A/R.
On receipt of payments from them, you shoud Dr. Bank Cr. A/R and also to record this in each of the trade debtors sub-a/c.

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