The purchases journal was under cast by 250. The understatement of the purchases account figure was compensated by the misposting from the cash book of wages, 3420, as 3,670 to wage account.
我就答Error of principle,但佢個ans就係error of commission.
(2) The sales day book for January 2007 had been under cast by 2,750.
我就答Dr Suspense 2,750, Cr Sales2,750 ,但係佢個ans就係 Cr Sales 2,750 only.
(3) Discount received of 850 had been posted to the debit side of the discount allowed account as 1,075.
我就答Dr Discount received 1075 Cr Discount received 1075 ,之後再Dr Suspense 225 Cr Discount received 225. 佢個ans就係 Dr Discount allowed1,075, Cr Discount received 850 作者: yokiforward 時間: 2011-5-28 07:19 PM
I guess the entry for the correction of (3) should be:
Dr. Suspense (1075+850) 1925
Cr. Discount allowed 1075
Cr. Discount received 850 作者: thewein 時間: 2012-1-5 11:34 AM