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
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本帖最後由 williamEX 於 2016-11-10 08:23 PM 編輯 ]