上年accrual,應是今年Expense,如何adjust

Evelyn

2010-10-17 8:44 am

Dec 2009

Dr. Expense $30
Dr. Expense $20
Cr. Accrual $50

Jan 2010

Dr. Accrual $50
Dr. Expense $10
Cr. Bank $60

在Jan 2010 發現 Accrual 的$50不是Dec2009而是Jan 2010的expense, 那Dec 2009多了條entry, 在Jan 2010應如何adjust?

Dec 2009已經close了, 已經audit完, 在Jan 2010 需要revise accural Dec 2009 的entry嗎? 應如何入數?

謝謝!

回答 (1)

用戶2576

2010-10-17 5:28 pm

✔ 最佳答案

In 2009, a liabilitiy $50 had been created, Accrual, and has to be carried forward to 2010 account. This liability is usually be cleared when it is normally being paid off. So, whenever a payment made for 2009 expenses and this has been accrued, Dr. Accrual Cr. Bank.

It is recommended that a check to the supporting vouchers should be carefully be done to see whether the expenses are incurred in 2009 but with the bill date in 2010 or for expenses incurred in 2010. If yes, then the entry is correct.

If the amount $50 so paid in 2010 is not for 2009 accrued expenses, this should not be debited to Accrual but to 2010 expenses account direct. You just then reverse the entry by Dr. Expenses Cr. Accrual for $50.

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