Revaluation a/c

2011-04-06 12:20 am

在ＢＡＬＡＮＣＥ　ＳＨＥＥＴ到的ＳＴＯＣＫ是＄２５６，
有一個additional information　提到：stock valuation should be reduced by$58 owing to an error in the stock sheets．甘我應該點入條ＥＮＴＲＹ？另外，條ＥＮＴＲＹ是不是入在ＲＥＶＡＬＵＡＴＩＯＮ　Ａ／Ｃ？

在ＢＡＬＡＮＣＥ　ＳＨＥＥＴ到的CREDITOR 是＄3000，有一個additional information　提到：the creditors account included a liability to a supplier amounting to $266 which was no longer required as the dispute settlement had been made. 甘我條ＥＮＴＲＹ點樣入？

回答 (1)

用戶2576

2011-04-06 12:57 am

✔ 最佳答案

1. Simply amend the amount as shown in the Balance Sheet and the Profit and Loss Account by passing through this adjusting entries for approval :

Dr. Stock ( P/L) Cr. Stock ( B/S ) for $58, being closing stock value be adjusted due to an error made.

2. Dr. Trade Creditors Cr. Sundry Income for $266, being the amount due to Trade Creditor A be waived as the settlement of the dispute has now been cleared.

And, of course, you have to attach the supporting documents in these journal vouchers.

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