[會計] 一條很簡單, 關於error的問題, 我仍是不明白

Credit Sales 既入法原本應該係:
Dr. Accounts Receivable (Customer's Account)
Cr. Sales

Customer's account入岩左, 即係已經Dr左個AR 1997, 但係冇Cr去sales, 所以一定要cr. sales 1997啦;
同時佢又Dr. Selling Expenses 1979, 咁就應該要去Cr.返個Selling Expenses 1979去沖返出黎;
最後因為原本Dr. AR 1997再Dr. Selling Expenses 1979, 冇Cr.到, 所以Cr. side會少左3976, 導致有3976係個suspense account, 所以要Dr.返個Suspense Account 3976.

你所提到既:
Cr Sales 1997
Cr selling expenses 1979
Dr Suspense 3976
還是:
Dr Suspense 3976
Cr P&L: Selling Expenses 1979
Cr Sales 1997
其實都係一模一樣, 只係寫左Dr.先定係寫左Cr.先既分別, 冇實質既唔同.

另外, Sales同Selling Expenses都係P&L Items, 所以唔會同P&L無關, 做完以上既更正之後, 對P&L既影響係:
Cr. Sales 1997 =====> Income大左1997, 所以profit大左1997
Cr. Selling Expenses 1979 =====> Expenses少左1979, 所以profit大左1979
所以個P&L入面Gross Profit會多左1997, 因為sales會影響Gross Profit;
Net Profit 會多左3976, 因為GP大左1997 + Expenses 少左1979.

你要先分析問題：Credit Sales已經入咗Customer Account，即係應收賬內有$1,997Debit，而selling expenses就無端端多咗$1,979debit，於是個Suspense就有$3,976Credit。
你要更正就要在損益賬同Suspense做調整：
1. Dr. Suspenses $3,976 Cr. Sales $3,976 (Clear-off suspenses)
2. Dr. Sales $1,979 Cr. Selling Expenses 1,979 (Eliminate wrong entry)
希望幫到你！