急[會計]取消支票入帳問題

2010-06-22 4:36 am

請問如果我開左一張支票黎俾一班人,當時係開左PAYMENT VOUCHER, 咁果班人無兌現到張支票導致過期,而我係唔會再將呢筆數開票的話。係VOUCHER應該點樣入帳呢?當係RECEIPT VOUCHER ?PAYMENT VOUCHER? 請會計高手解答

回答 (2)

2010-06-23 5:56 pm

✔ 最佳答案

答: 筆者的建議:
DR. BANK A/C
CR. SUNDRIES INCOME A/C

當係RECEIPT VOUCHER ?PAYMENT VOUCHER?
答: 是 RECEIPT VOUCHER; 同時, 需要有關的資料, 作為SUPPORTING 之用。

參考: 月光光

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2010-06-22 10:31 am

Reverse entry by issuing a journal voucher.

DR. Bank
CR. A/P or Exps. (refer to your payment voucher)

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