¤Þ¥Î:
ì©«¥Ñ shamlee ©ó 16-4-2016 01:28 AM µoªí
08CE ¦³¤@ÃDCORRECTION OF ERROR
½Ð°ÝÊ\©O¨ì«Y«}ÄÝ©óERROR OF CASTING¡H
¦pªG«YûH¸ÜÂI¸Ñµª®×ø¬~¤JDEBIT SIDE?
http://upload.lsforum.ne ...
Casting error ¤¤Ä¶¡Gpºâ¿ù»~
pºâ¿ù»~«Y«§·N«ä©O¡H§An©ú¥ÕAccounting cycle¤J±«YÂI°µ³¥¡C
¨Ò¤l¡G
ÃD¥Ø´yz¬J±¡ªp¤j·§«YËÝ¡G
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