A sum of 25 received from F Smith has been correctly entered in the cash book but the item was credited in error to the account of J smith .correct the error.
請問怎樣分辨Dr及Cr啊？
Date particular Dr Cr
2011 j smith 25
mar 5 f smith 25
correction of error of commission.
這樣j smith 不還是多了錢嗎？哪是改正啊。
lcci journal
2010-01-02 1:18 am
回答 (2)
2010-01-02 2:52 am
✔ 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.
The first entry was Dr. Cash and Cr. J smith in error. Dr. entry was correct but the Cr. entry was wrong. To correct this transaction, you have to correct it by reversing the wrong Cr. entry. The entry will be Dr. J Smith and Cr. F Smith with $25 as under the double entry system in bookkeeping.
2010-01-01 18:54:51 補充：
You will note that the balance in J Smith is zero.
2010-01-04 17:28:17 補充：
3 golden rules 指簿記理論上的三個黄金〔基夲〕規律
2010-01-04 12:12 am
可以用中文嗎？什么是glode rule啊
收錄日期: 2021-04-25 20:31:19
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