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標題: [BAFS] Past paper question!! 求解!! [打印本頁]

作者: yker    時間: 2015-8-15 10:38 PM     標題: Past paper question!! 求解!!

1993 CE Q2 cash book 問題

Jan 21 Goods were returned by a customer and a cash refund $80 was made.

Marking scheme : Dr debtor/ returns outwards Cr. Cash

為何會Dr  debtor/ returns outwards, 求解!! 謝謝!!

[ 本帖最後由 yker 於 2015-8-21 06:51 PM 編輯 ]
作者: 457299    時間: 2015-9-30 09:34 PM

視乎次序,根據accounting cycle,理論上要先做day book entries(original entries)
即系journal 同cash book
但現時普遍考試嘅做法系Dr debtor Cr cash
應該兩種都可接受
ps應該系returns inwards?




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