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有關Account問題Correction of Error

以下都是我不明白的題目,希望有人可以教下我。

如果可以的話,希望有中文解釋,讓我容易d理解, d term唔洗特登譯中文嫁!

1. The sales proceeds of a fully depreciated motor vehicle had been credited to

the sales account as $8,600. The cost of the motor vehicle was $12,000.

Dr: Cash at Bank 8600 Dr: Acc.Depr 12000

Cr: Cost of motor vehicle 12000 Cr:Gain on disposal 8600

2. The book-keeper had been instructed to write off $3,500 from a customer’s

account as a bad debt, and to reduce the provision for doubtful debts by

$4,200. By mistake, however, he had written off $4,200 from the customer’s

account and increased the provision for doubtful debts by $3,500.

Dr: Debtor ( 4200-3500) 700 Cr:Bad debts 700

Dr: Provision for doubtful debts 7700 <--呢part 唔太明

Cr: Doubtful debt SCI (3500+4200) 7700 <- --呢part 唔太明

3. Part of the business premises are let out, but rent to the sum of $24,000 has

not been received. No entries in respect of this have been made in the books.

Dr: Accural income 24000 Cr: Rental Income 24000 <---唔明

4. Rent of $6,000 which had been prepaid at 31 March 2000 had not been

brought down in the rent account as an opening balance

Dr: Rent (SCI) 6000 Cr:suspense 6000

5. Prepaid insurance of $692 at 31 March 2002 had not been brought down asan opening balance in the insurance account. Prepaid rates of $518 at 31 march

2003 had been omitted from the trial balance.

Dr: Insurance(SCI) 692 Cr: suspense 692<--唔明

Dr: Trial balance - Cr:suspense 518

6. A creditor for $3,020 had been paid twice, Both payments had been posted to

the ledger. However, the refund of the over−payment was recorded as a cash

sale.

Dr:Sales 3020 Cr:Creditor 3020

7. Cash discounts allowed of $450 had been correctly credited to debtors but

debited to sales as $540. A trade discount received of $494 was recorded only

on the credit side of the discounts received account as $449.

Dr: Discount allow 450 Cr:Sales 540 Dr: Suspense 90

Dr:Discount Received 449<---唔明 Cr: suspense 449

多謝>< 感激不盡!

2 個解答

評分
  • 7 年前
    最愛解答

    同學,做correction of error 既時候,

    每次你只要諗正確既做法係點,而佢既做法係咩

    之後用cr同dr既形式變返正確就可以了。

    第一條係Depreciation既錯誤︰

    雖然佢無講,但我地可以理解為賣左1個已經完全dep哂既vehicle。

    正確既做法應該係︰

    Dr Cash 8600

    Dr Acc. Dep 1200

    Cr Van 12000 應該係賺左8600

    所以 應該再加埋Cr gain of disposal 8600

    但佢只係cr左sales,而本身sales根本唔洗cr

    所以首先抵消個SALES

    DR Sales

    再做返我地要做既野

    Dr Cash 8600

    Dr Acc. Dep 1200

    Cr Van 12000

    Cr gain of disposal 8600

    (呢題我認為要dr埋sales先岩)

    第二題,只講你唔明果part

    正確做法為︰

    DR Provision for doubtful debts 4200

    CR Decrease of provision for doubtful debts 4200

    錯誤做法為︰

    DR Increase of provision for doubtful debts 3500

    CR Provision for doubtful debts 3500

    做錯野梗係要變返唔錯先,所以第1步互消︰

    CR Doubtful debt SCI 3500

    DR Provision for doubtful debts 3500

    再做返岩既野

    DR Doubtful debt SCI 4200

    CR Decrease of provision for doubtful debts 4200

    所以兩者所加就係答案。

    第三︰我地本來收租會係咁入

    DR: Revenue 24000

    CR: Rent 24000

    但原來 條友未比錢,但根據會計制度,即使佢未比,都係今年既收入,

    而未收就計落Accual.所以正確入法係︰

    DR: Revenue 24000

    CR: Accured Rent 24000

    因為DR部分係正確,所以我地DR RENT CR ACC RENT 就可以了

    第四︰正確做法︰

    DR Rent CR pre. Rent

    錯誤做法, 無帶到個prepaid rent 即係只入了 rent

    所以 CR pre rent

    第五︰同第四條一樣

    第六︰正確︰dr bank cr creditor 6040

    錯誤︰dr bank 6040 cr creditor 3020 cr sales 3020

    改返正確就要先dr sales 後cr 返3020 creditor

    第七︰Trade discount 係直接係件貨到扣,唔會入double entry

    所以抵消左佢。

    2014-03-23 20:56:56 補充:

    有關你既問題︰

    可能我地兩個學既字眼有小小唔同?

    因為我都唔知你所講既SCL係點解

    increase 同decrease係指doubt debt 既轉換

    係屬於expenses/revenue 同一類

    2014-03-23 22:16:20 補充:

    係啊 increase = expense ,decrease = revenue

    咁你用返SCL就可以了,因為我學校係咁教的

    不過只係字眼問題,不影響問題

    你明白就可以了

  • 7 年前

    咁increase 係咪expense ?

    decrease 係咪 revenue?

    我呀sir話SCI 其實等於 profit and loss

    SCI = statement of comprehensive Income

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