collection of errors problem

為什麼adjustments 後的答案Bank丶Cash加360不明白請解釋 答: 道理很簡單, 因為銀行帳戶本身已是在透支(Overdraft, 簡稱為OD)。 cash sales of $360 has been incorrectly debited in the bank column of the cash book instead of the cash column of the cash book.trial balance (原先)Dr Cr cash 135 bank 6030有關的問題, 在會計實務工作時的更正程序: Step 1Cash Sale………………..$360 Bank a/c……………………$360Step 2Cash…………………….$360 Cash Sale……………………$360有關的問題, 在學習會計學科時的更正:Cash……………………..$360 Bank a/c…………………….$360另外, 更正前的Trial Balance(T/B) Dr Cash 135 , Cr Bank 6,030更正後的T/B Dr Cash 495, Cr Bank 6,390