關於Control Account ，各位有咩記的方法

2009-10-20 8:23 am

今日是第一次接觸control account ，雖然都明白是表逹出欠債多少，人哋欠我哋又多少，但是我覺得這比dr 是收入，cr 是支出難記好多，雖然可以死記，但是我更想去理解....我指的是ledger ，不是statment，邊樣放左邊樣放右都幾難，我只知sales ledger 同purchases ledger 是想反的，請各位如有容易去記去分辨的方法，請話我知, thx

回答 (1)

用戶2576

2009-10-21 10:51 pm

✔ 最佳答案

You should know the 3 golden rules of book-keeping or accounting.

1. Dr. Expenses Cr. Income
2. Dr. Debtors Cr. Creditors
3. Dr. Assets Cr. Liabilities, Please note that the share capital or equity is also the liabilities of the company but only to the owners.

e.g. Dr. Purchases Cr. Trade Creditors
e.g. Dr. Plant and Machinery (Asset) Cr. Accounts Payable (Creditor, Liability) and so on.
Control accounts means the total amount of the individual accounts. Eor example, if Debtor A, B and C owes the company for $100, $400 and $700, then the amount as appeared in the control account is $$1,200..

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