1. A stock sheet amounted to $3,250 was omitted from the closing stock firure.
2.The credit balance of $3,310 on Youth Company's account has not been brought down as an opening balance.
3. A gross credit balance purchases of $90,000 with 5% trade discount was made during the year. The following accounting entries were made:
Purchases $85,500
Discounts Allowed $4,500
Creditors $90,000
4. The cashier had stolen $5,000 cash during the year. This amount represented a payment from a long outstanding debtor whose account amounted to $10,000 before this settement. After the payment, the debtor had declared bankrupt. No entry had been made for these.
上面果4題唔知dr咩同cr咩...唔該好心人幫我解答左佢^^thx
CE Account-Correction of Error
2008-12-30 4:43 am
回答 (1)
2008-12-30 3:50 pm
✔ 最佳答案
1. 題目話$3,250的closing stock無計落closing stock. Stock係current assets, 同時出現在Trading a/c的COGS裡. 因為$3,250無計落stock, 所以closing stock計少, profit亦都計少, 所以double entry係Dr: Stock Cr: Trading a/c--COGS2. 題目的有個creditors的數無帶落去做opening balance. 你opening無帶落去, 即係closing都係無疑3,310呢個數. 所以首先要Cr: Creditors, Dr: Suspense a/c. 因為你無帶個數, 會令trial balance不平衡.
3. Trade discount無任何discount received/allowed, cash discount先有. 所以只係要入gross amount. 正確double entry係Dr: Purchase Cr: Creditors $85,500.
與錯的double entry(題目有寫)比較, 再做correcting entries. Creditors計多$4,500, 所以要Dr: creditors $4,500. Discount allowed唔應該有, 所以要cr: discount allowed $4,500.
4. 先逐句睇. 諗下每句應該做乜entry.
>>The cashier had stolen $5,000 cash during the year
Dr: Profit and Loss--cash stolen Cr: Cash $5,000.
>>This amount represented a payment from a long outstanding debtor whose account amounted to $10,000 before this settement.
即係話有個欠公司$10,000的debtors好耐無還錢, 而家還$5,000. 還錢係Dr: Cash $5,000 Cr: Debtors $5,000
>>After the payment, the debtor had declared bankrupt.
Debtors仲有$5,000未還就宣告破產, 所以這$5,000就是bad debt. Dr: Profit and loss--Bad Debts $5,000 Cr: Debtors $5,000
總括要做的correcting entries如下:
Dr: Profit and Loss--cash stolen $5,000
Dr: Profit and loss--Bad Debts $5,000
Cr: Debtors $10,000
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