會計問題 ==

$494的trade discount淨係入左去discount allowed, 而且仲係入錯數.
首先你要知道, trade discount同cash discount係兩樣不同的東西. Trade discount會扣selling price, 所以唔會入數. Cash discount會入去discount allowed/received.
下面是答案及解釋, 僅供參考:

1. 正確的entry: 因為公司將debtor欠債金額放入ledger前, 會先在journal減去trade discount的金額, 之後入淨金額, 所以trade discount沒有任何double entry. 例如: 某debtors買$100貨, 你比$10 trade discount. 你將個數post落ledger就係dr: debtors $90 cr: sales $90
2. 錯誤的entry:
Dr: ----
Cr: Discount received $449
3. 更正的entry:
將正確及錯誤的entry比較, 因為正確的做法沒有任何double entry, 所以答案就是先dr: discount received去取消之前入錯的數. 而因為之前只係入一邊數, 而令trial balance不平衡, 所以公司就有一個suspense a/c $449的debit balance去令trial balance「平衡」, 所以你要cr: suspense $449去取消suspense的debit balance.

我們交易(買貨)所收返的折扣是$494,但個accountant寫錯成$449,,即寫少咗$45
註:Dr Cr 無錯,因為Discount Received 係Income(收入)