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標題: [BAFS] Control and correct of error problem [打印本頁]

作者: klong    時間: 2016-11-8 11:40 AM     標題: Control and correct of error problem

我知control accounts已經消失左喺BAFS當中但見到呢題題目 都想明白當中既概念...
呢題係2008年CE PA既第7題

a) 係要求做journal entries to correct 以上既野咁啦....
其中一個係咁樣:
The only credit balance $880 in the sales ledger arose from a casting error. The account should have a debit balance of $370.

marking scheme 既答案係
Dr          No debit entry (List of debtors' balances)     ---
       Cr           Suspense                                                              1250

credit suspense 呢個我明
但係我唔明點解唔debit     account receivable   1250 呢?
我既諗法係account receivable 既數係由唔同既personal accounts既balance加埋, 如果其中一個personal account既balance係credit balance, 咁加埋A/R既總數當然會少左
但係依家發現佢係一個debit balance, 唔係應該將 錯左既A/R總數 加1250咩????
點解journal entry唔需要改A/R?
我又有諗過關唔關「control accounts 係唔係part of double entry system 」呢個概念事
但唔係好諗得通

希望有心人幫手幫手
作者: chinobb    時間: 2016-11-8 02:49 PM

其實應該係樓主你諗得太複雜 「Casting Error」根據我嘅理解應該係話淨係 Sales 入錯數,冇影響到其他 Account,所以應該淨係改番 Sales 就可以喇
作者: klong    時間: 2016-11-8 03:09 PM     標題: 回覆 2# chinobb 的帖子

即係話Sales day book入錯數, 所以post去sales ledger既時候入錯埋?
定係點樣
作者: ken812    時間: 2016-11-9 12:25 PM

首先,喺CE PA, control must not be part of double entry.
casting error 係 寫錯/計錯, in this case, 係由individual AR 抄去list of debtor's balance (finally, to control acc.) 嗰時錯咗
所以individual AR 無錯, control 錯, single entry to correct the error.
作者: klong    時間: 2016-11-9 04:45 PM     標題: 回覆 4# ken812 的帖子

但係control錯左, 理論上都唔會影響trial balance既agreement
如果list of debtors' balance錯左, 所以trial balance兩邊唔平衡
係唔係暗示account receivable都錯左?__?
但係你又話account receivable冇錯, 係抄落個list既時候抄錯左

作者: williamEX    時間: 2016-11-10 08:22 PM

引用:
原帖由 klong 於 2016-11-9 04:45 PM 發表
但係control錯左, 理論上都唔會影響trial balance既agreement
如果list of debtors' balance錯左, 所以trial balance兩邊唔平衡
係唔係暗示account receivable都錯左?__?
但係你又話account receivable冇錯, 係抄 ...
首先你要知到
Journal entries 係通過double entries 去改T account 去改正
條題目話 Company maintains control accounts for memorandum purpose only
即係account receivables 係好多細account 組成

所以家陣的情況係
細數無錯
Both account receivable and sales 都無錯

但係將細的account receivable 合做大數嗰時加錯
細左$1250
而個大數係trial balance 出現
debit side 單邊細左$1250
所以trial balance 會唔平

係處理之前
為左平個trial balance
Suspense 已經出現左係debit side 頂呢個位 (i.e. Dr $1250)

所以當你揾到原因
就可以Cr. Suspense $1250

Dr. 係trial balance - account receivable
但係之前講過Journal entries 係通過double entries 去改T account 去改正
根本無t account 錯
所以唔駛debit 任何嘢
而係將trial balance 個account receivable 加大就ok

所以
Dr. No entry
   Cr. Suspense $1250

P.S.
control accounts 係唔係part of double entry system呢句當然關事
第一句Company maintains control accounts for memorandum purpose only 已經話左你知
如果條題目係調返轉
咁entries 就會係
Dr. Account Receivables
   Cr. Suspense $1250

[ 本帖最後由 williamEX 於 2016-11-10 08:23 PM 編輯 ]
作者: klong    時間: 2016-11-11 05:44 PM     標題: 回覆 6# williamEX 的帖子

好多謝你咁熱心咁答先
但係我仲係有個位諗唔通
題目話:the only credit balance $880 in the sales ledger ......
呢句係唔係已經話有個細既a/r t account 既balance係一個credit balance(minority balance)?
定係個a/c本身個balance係$370(Dr)
只係負責既人睇錯左 計錯左, 將原先要加既$370(Dr) 加左$880(Cr)??

作者: williamEX    時間: 2016-11-11 10:34 PM

引用:
原帖由 klong 於 2016-11-11 05:44 PM 發表
好多謝你咁熱心咁答先
但係我仲係有個位諗唔通
題目話:the only credit balance $880 in the sales ledger ......
呢句係唔係已經話有個細既a/r t account 既balance係一個credit balance(minority balance)?
定係個a/c本身個balance係$370(Dr)
只係負責既人睇錯左 計錯左, 將原先要加既$370(Dr) 加左$880(Cr)??
嗰個錯的credit balance唔係T account 入面
喺係sales ledger 係收集account receivables 的賬簿
總數加大左
唔多代表入面的數要錯 (not in double entries)

[ 本帖最後由 williamEX 於 2016-11-12 12:47 AM 編輯 ]
作者: klong    時間: 2016-11-11 11:01 PM     標題: 回覆 8# williamEX 的帖子

咦 咁怪既...
我一直以為sales ledger 姐係 a/r

換言之sales ledger係唔係姐係debtors' list
而debtors' list係純粹準備control a/c時要用既memorandum
唔關double entry system事?__?




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