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