會計lcci journal 問題,急,完全唔明(+10點)

suspense account係當你要埋數, 但係條數唔平, 又唔知點解唔平, 需要時間要搵點解, 但要交盤數出o黎, 冇時間, 於是暫時窒落suspense account先, 之後再搵番個原因出來,
A payment by A Lam of 87 for a telephone bill had been entered in the cash book, but the double entry had not been made.
依個Cr. Cash Book, 未Dr. Telephone Bill.
A payment of 67 for stationery had been posted to that account as 76. The bank account entry was correct.
點解呢題要開suspense account?

Dr. Suspense Account $9 Cr. Stationery $9
如果佢唔開Suspense account, 咁點樣扣減番多出的部分.
A payment of 320 to A Lam from a debtor C Chung had been debited to the account of
D Chang in error. The cashbook entry was correct.

點解呢題要開suspense account?
如果唔開suspense, 兩個都係debtor, 其他account冇問題唔郁得, 唔開點修改番.
The total of 76 for discount allowed had been posted to the credit side of the discount
received account.

點解呢題要開suspense account?
正常係Debit Discount allowed, Cr. DEBTOR, 但依家個問題係佢入錯左入discount received, 咁就會搞到多左 other income, 我地要修正佢, 先debit discount received, 再credit suspense, 再debit discount allowed, 再credit suspense.
A balance of 200 for general expenses had been omitted from the trial balance.
點解呢題要開suspense account?
你唔知道係用現金定銀行比, 所以暫時塞落suspense.
A sale of 262 to D Mei had been posted correctly to the personal account but entered in error
in the sales day book as 226.

點解呢題要開suspense account?
入帳如果用簿, 就算錯左都不宜用塗改的方法去修正, 如果複式記帳得一邊錯, 你可以做的只是將個difference加番或減番, 然後Debit 或 Credit suspense.


2009-09-15 18:43:30 補充：
修正:

The total of 76 for discount allowed had been posted to the credit side of the discount
received account.

點解呢題要開suspense account?

正常係Debit Discount allowed, Cr. DEBTOR, 但依家個問題係佢入錯左入discount received, 咁就會搞到多左 other income, 我地要修正佢, 先debit discount received, 再credit suspense, 再debit discount allowed.

2009-09-17 14:59:31 補充：
你都係唔駛理我個修正

其實我覺得你問點解開suspense,倒不如你問點解要做error先啦!!
點解要做error就係因為本身個trial balance唔平,有個suspense係度!!咁點解答案要有suspense,就係要close反個susopense a/c!!


第二你問時要開suspense,我都答你唔到,要睇points講咩!!
但如果你要我的話,我只可以話,當你諗到一邊做咩,但另一邊諗唔到寫咩,咁多數個答案都係寫suspense!!


A payment of 67 for stationery had been posted to that account as 76. The bank account entry was correct

呢個係adj.係 dr.suspense cr.p&l stationery 都係$9

你諗到cr2 邊要減反,但係第二邊你係唔係諗唔到仲有邊度錯,咁姐係話個答案係要dr.suspense



其實我知你都知個答案係點解,係唔知點解要入suspense!!
我題題都只可以答你係因為你諗到dr係咩,cr諗唔到就係suspense!!
反之亦然!!

如果你想知詳細 d就 add我個msn
[email protected]!!