標題:
account
發問:
我有問題唔知有無做錯當 Suspense account is $180 on debit side.1. A purchase of furniture $180 had been included in the purchases account.Dr:FurnitureCr:Purchase2. A page of the sales day book was correctly totalled as $846 but carried forward as $684.Dr:SuspenseCr:Sale3. A payment of $113 made to a creditor... 顯示更多 我有問題唔知有無做錯 當 Suspense account is $180 on debit side. 1. A purchase of furniture $180 had been included in the purchases account. Dr:Furniture Cr:Purchase 2. A page of the sales day book was correctly totalled as $846 but carried forward as $684. Dr:Suspense Cr:Sale 3. A payment of $113 made to a creditor had not been posted from the cash book into the purchases ledger. Dr:Purchase Cr:Suspense 4. A cheque of $84 received from a customer had been correctly entered in the cash book but posted to the customer's account as $75. Dr:Suspense Cr:Debitor 5. A payment general expenses $20 had not been posted to the expenses account. Dr:Expense Cr:Supense 6. The return inwards journal had been overcast by $200. Dr:Return Cr:Suspense 7.The discounts allowed totalled $58 had not been extracted to the trial balance. Dr:Discount allowed Cr:Suspense 以上問題如果答錯, 可以解釋嗎?
最佳解答:
自己做左次, 題目Suspense a/c應該係 $180 on CREDIT side 如果係$180 on credit side, 以下既數就會平. 有*的代表我的答案同您的原本答案唔同(3同6) 1. A purchase of furniture $180 had been included in the purchases account. Dr Furniture 180 Cr Purchase 180 2. A page of the sales day book was correctly totalled as $846 but carried forward as $684. Dr Suspense 162 Cr Sales 162 *3. A payment of $113 made to a creditor had not been posted from the cash book into the purchases ledger. Dr Creditors 113 Cr Suspense 113 ***第3題可能您誤會左佢意思, 佢係指早前我地幫creditors買左d貨, 而家還$113俾佢, 但係cash book Cr.左(俾左錢), 而冇做double entry去 purchases ledger. 其實這裡purchases ledger的意思是指Creditors的a/c, 而唔係purchases. 所以要Dr.返Creditors, 因為正確的double entry係 Dr. Creditors Cr. Cash 但Cash題目本新已經做左, 所以做creditors就可以, 另一邊則入suspense 4. A cheque of $84 received from a customer had been correctly entered in the cash book but posted to the customer's account as $75. Dr Suspense 9 Cr Debtors 9 5. A payment general expenses $20 had not been posted to the expenses account. Dr General Expenses 20 Cr Suspense 20 *6. The return inwards journal had been overcast by $200. Dr Suspense 200 Cr Returns Inwards 200 ****Return inwards journal係指一本"退貨日記帳", 即係每當有人退貨俾返我地就記低 月尾/年尾就一次過將結餘入Return inwards的大a/c 佢的本質是Dr. (因為每當有人退貨就係 Dr. Returns Inwards Cr. Debtors) 題目話佢Overcast左, 即係估大左Return inwards, 所以要扣返. 即係Cr. Returns Inwards 因為係single entry的關係, 所以要入Suspense 7.The discounts allowed totalled $58 had not been extracted to the trial balance. Dr Discounts allowed 58 Cr Suspense 58 Suspense: Dr = 162 + 9 + 200 = 371 Cr = 180(b/d) + 113 + 20 + 58 = 371 平左
其他解答:
account
發問:
我有問題唔知有無做錯當 Suspense account is $180 on debit side.1. A purchase of furniture $180 had been included in the purchases account.Dr:FurnitureCr:Purchase2. A page of the sales day book was correctly totalled as $846 but carried forward as $684.Dr:SuspenseCr:Sale3. A payment of $113 made to a creditor... 顯示更多 我有問題唔知有無做錯 當 Suspense account is $180 on debit side. 1. A purchase of furniture $180 had been included in the purchases account. Dr:Furniture Cr:Purchase 2. A page of the sales day book was correctly totalled as $846 but carried forward as $684. Dr:Suspense Cr:Sale 3. A payment of $113 made to a creditor had not been posted from the cash book into the purchases ledger. Dr:Purchase Cr:Suspense 4. A cheque of $84 received from a customer had been correctly entered in the cash book but posted to the customer's account as $75. Dr:Suspense Cr:Debitor 5. A payment general expenses $20 had not been posted to the expenses account. Dr:Expense Cr:Supense 6. The return inwards journal had been overcast by $200. Dr:Return Cr:Suspense 7.The discounts allowed totalled $58 had not been extracted to the trial balance. Dr:Discount allowed Cr:Suspense 以上問題如果答錯, 可以解釋嗎?
最佳解答:
自己做左次, 題目Suspense a/c應該係 $180 on CREDIT side 如果係$180 on credit side, 以下既數就會平. 有*的代表我的答案同您的原本答案唔同(3同6) 1. A purchase of furniture $180 had been included in the purchases account. Dr Furniture 180 Cr Purchase 180 2. A page of the sales day book was correctly totalled as $846 but carried forward as $684. Dr Suspense 162 Cr Sales 162 *3. A payment of $113 made to a creditor had not been posted from the cash book into the purchases ledger. Dr Creditors 113 Cr Suspense 113 ***第3題可能您誤會左佢意思, 佢係指早前我地幫creditors買左d貨, 而家還$113俾佢, 但係cash book Cr.左(俾左錢), 而冇做double entry去 purchases ledger. 其實這裡purchases ledger的意思是指Creditors的a/c, 而唔係purchases. 所以要Dr.返Creditors, 因為正確的double entry係 Dr. Creditors Cr. Cash 但Cash題目本新已經做左, 所以做creditors就可以, 另一邊則入suspense 4. A cheque of $84 received from a customer had been correctly entered in the cash book but posted to the customer's account as $75. Dr Suspense 9 Cr Debtors 9 5. A payment general expenses $20 had not been posted to the expenses account. Dr General Expenses 20 Cr Suspense 20 *6. The return inwards journal had been overcast by $200. Dr Suspense 200 Cr Returns Inwards 200 ****Return inwards journal係指一本"退貨日記帳", 即係每當有人退貨俾返我地就記低 月尾/年尾就一次過將結餘入Return inwards的大a/c 佢的本質是Dr. (因為每當有人退貨就係 Dr. Returns Inwards Cr. Debtors) 題目話佢Overcast左, 即係估大左Return inwards, 所以要扣返. 即係Cr. Returns Inwards 因為係single entry的關係, 所以要入Suspense 7.The discounts allowed totalled $58 had not been extracted to the trial balance. Dr Discounts allowed 58 Cr Suspense 58 Suspense: Dr = 162 + 9 + 200 = 371 Cr = 180(b/d) + 113 + 20 + 58 = 371 平左
其他解答:
此文章來自奇摩知識+如有不便請留言告知
解釋很清楚, 比書本更容易掌握. 我明日自己錯係边道, 我現在繼續做這個練習,
文章標籤
全站熱搜
留言列表
