account

自己做左次, 題目Suspense a/c應該係 $180 on CREDIT side
如果係$180 on credit side, 以下既數就會平.
有*的代表我的答案同您的原本答案唔同(3同6)

1. A purchase of furniture $180 had been included in the purchases account.
Dr Furniture 180
Cr Purchase 180

2. A page of the sales day book was correctly totalled as $846 but carried forward as $684.
Dr Suspense 162
Cr Sales 162

*3. A payment of $113 made to a creditor had not been posted from the cash book into the purchases ledger.
Dr Creditors 113
Cr Suspense 113

***第3題可能您誤會左佢意思, 佢係指早前我地幫creditors買左d貨, 而家還$113俾佢, 但係cash book Cr.左(俾左錢), 而冇做double entry去 purchases ledger. 其實這裡purchases ledger的意思是指Creditors的a/c, 而唔係purchases.

所以要Dr.返Creditors, 因為正確的double entry係
Dr. Creditors
Cr. Cash
但Cash題目本新已經做左, 所以做creditors就可以,
另一邊則入suspense

4. A cheque of $84 received from a customer had been correctly entered in the cash book but posted to the customer's account as $75.
Dr Suspense 9
Cr Debtors 9

5. A payment general expenses $20 had not been posted to the expenses account.
Dr General Expenses 20
Cr Suspense 20

*6. The return inwards journal had been overcast by $200.
Dr Suspense 200
Cr Returns Inwards 200

****Return inwards journal係指一本"退貨日記帳",
即係每當有人退貨俾返我地就記低
月尾/年尾就一次過將結餘入Return inwards的大a/c
佢的本質是Dr. (因為每當有人退貨就係 Dr. Returns Inwards
Cr. Debtors)
題目話佢Overcast左, 即係估大左Return inwards, 所以要扣返.
即係Cr. Returns Inwards
因為係single entry的關係, 所以要入Suspense

7.The discounts allowed totalled $58 had not been extracted to the trial balance.
Dr Discounts allowed 58
Cr Suspense 58

Suspense:
Dr = 162 + 9 + 200 = 371
Cr = 180(b/d) + 113 + 20 + 58 = 371

平左

解釋很清楚, 比書本更容易掌握.
我明日自己錯係边道, 我現在繼續做這個練習,