有條Account journal唔識做, 題目如下:
An amount of $600 for a cheque made by a debtor to pay the amount on credit was erroneously recorded as $900 ( on both debit and credit entries)
請問DEBIT那方, CREDIT那方? 銀碼又是多少 ?
Account Journal
2009-04-20 3:01 am
回答 (2)
2009-04-20 4:13 am
✔ 最佳答案
Dr. Debtor $ 300 and Cr. Bank $300, being the difference of the cheque of $600 wrongly entered as $900 now adjusted.
2009-04-20 10:36 am
答: 相信是理解題目上, 出了小問題。題目的意思如下:
收到一個應收帳戶的支票$600, 才發覺先前記帳時, 誤入了該客戶$900的帳目; 包括在銷售和應收帳款。
會計上處理: 更正有關資料, 才記帳。
Step 1
Sales…………………………$900
Accounts Receivable………………………$900
Step 2
Accounts Receivable………$600
Sales…………………………………….$600
Step 3
Bank…………………………$600
Accounts Receivable……………………$600
收到一個應收帳戶的支票$600, 才發覺先前記帳時, 誤入了該客戶$900的帳目; 包括在銷售和應收帳款。
會計上處理: 更正有關資料, 才記帳。
Step 1
Sales…………………………$900
Accounts Receivable………………………$900
Step 2
Accounts Receivable………$600
Sales…………………………………….$600
Step 3
Bank…………………………$600
Accounts Receivable……………………$600
收錄日期: 2021-04-19 17:41:41
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https://hk.answers.yahoo.com/question/index?qid=20090419000051KK01759