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[BAFS] 08PASTPAER ERROR OF CASTING¤@°Ý

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08CE ¦³¤@ÃDCORRECTION OF ERROR
½Ð°ÝÊ\©O¨ì«Y«}ÄÝ©óERROR OF CASTING¡H






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Casting error ¤¤Ä¶¡G­pºâ¿ù»~
­pºâ¿ù»~«Y«§·N«ä©O¡H§A­n©ú¥ÕAccounting cycle¤J­±«YÂI°µ³¥¡C

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Sales Journal
Date---Customer----Amount
1/1 --- WONG ----- $300
15/1 --- CHAN ---- $70
TOTAL:-------------$880 ¯d·N¡G©O­Ó800«Y­Óaccountant¸T­p¼Æ¾÷¸T¿ù / ­øª¾«§­ì¦]¥[¿ùÁ`¼Æ¦Ó±o¥X¬J

Accounting cycle ¨ä¤¤¤@­Ó¨BÆJ¥sPosting¡CPosting«YËÝ°µ¬J¡G

Accounts Receivable Ledger:
T-Account¢°¡GA/R: WONG
¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð
1/1    Sales   $300 |

T-Account2¡GA/R: CHAN
¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð¡Ð
15/1    Sales   $70 |

´«¥y¸Ü»¡¡APosting«Y³vµ§¤J±b¡C°µ§¹¤W­z¨â¶µposting¤§«á¡AAccounts Receivable 喺 AR Ledger ¬JÁ`¼Æ«Y$370, §¹¥þ¥¿½T¡C
¥Ñ¦¹¡A§ó¥¿¤À¿ý¤º¤£À³¸Ó¦³A/R (=Debtor).

©O­Óerror¬Jµ²ªG´N«Y¡ATrial balance ¼g¥ª­Ó¿ù¬JA/R ¼Æ¦r¤W¥h¡C§Ú¦a­n±NTrial balance¬J Cr.880 Bal. Åܽ°µ Dr. 370 Bal., ©Ò¥HCr. Suspense 880+370.

¡¨Error of XXX" ©O啲®Ñ¤ñ¬J¦W­ø¤@©w´y­zºòÃD¥Ø¬J±¡ªp¡C«Øij°µ¦h啲Correction of error¬JÃD¥Ø¡A§A·|¨£­Ë¤@啲®ÑÉN¦C¥X¾¤¬J¿ù»~¡C©ú¥Õ­I«á¬J·§©À¦³¥Î¹L¨£­Ë­Óerror¡A±NÊ\¤ÀÃþ¡A¦A¥Î®Ñ±Ð§AError of XX ÂI§ï¬J°µªk³B²z¡C
   
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