Account難題(The Journal)

2013-04-21 5:54 am

Office stationary costing $2500 was purchased on credit but it was recorded as a credit sale of goods of $520

ANS:
Dr office stationary 2500
Cr Creditors 2500
Dr sales 520
Cr Debtor 520

求解!!

回答 (1)

Anchel

2013-04-21 6:15 pm

✔ 最佳答案

正確買文具的Double Entry:
Dr: Office Stationary $2,500
Cr: Accounts Payable (如你業務係買賣文具)/ Accrual expenses $2,500

但入了以下entry:
Dr: Accounts receivable $520
Cr: Sales $520

要更正返, 首先你要取消返入錯了的entry, 就是
cr: Accounts receivable $520
dr: Sales $520

之後入返正確entry:
Dr: Office Stationary $2,500
Cr: Accounts Payable (如你業務係買賣文具)/ Accrual expenses $2,500

中學會計錯誤更正其實唔難, 你熟double entry, 站在別人角度想人地點入同正確點入後兩組entry比較後就會知道應該點改.

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