各位兄弟姐妹，请教这个1。1的问题该如何解答？
<table class="questionholder" cellspacing="1" cellpadding="1" width="100%" align="left" border="0" valign="top"><tbody><tr><td valign="top" colspan="2"><table class="statement" cellpadding="5" width="100%" border="0"><tbody><tr><td><div><span class="caecontent">The balances in a company's receivables ledger at 31 December totalled $83,795. At the same date, the debit balance on the company's receivables control account was $82,815. Upon investigation the following facts were discovered:</span></div><div><span class="caecontent"></span></div><div class="rvps1"><span class="caecontent"><table cellspacing="1" cellpadding="3" align="center" bgcolor="#ffffff" border="0"><tbody><tr><td align="left" width="32" frame="border" style="BORDER-TOP-WIDTH: 1px; BORDER-LEFT-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-WIDTH: 1px;"><div><span class="caecontent">(1)</span></div></td><td align="left" width="732" frame="border" style="BORDER-TOP-WIDTH: 1px; BORDER-LEFT-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-WIDTH: 1px;"><div><span class="caecontent">One customer's balance of $420 credit had been omitted from the list of receivables ledger balances</span></div></td></tr><tr><td align="left" width="32" frame="border" style="BORDER-TOP-WIDTH: 1px; BORDER-LEFT-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-WIDTH: 1px;"><div><span class="caecontent">(2)</span></div></td><td align="left" width="732" frame="border" style="BORDER-TOP-WIDTH: 1px; BORDER-LEFT-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-WIDTH: 1px;"><div><span class="caecontent">Cash received of $280 had been debited to the customer's receivables ledger account</span></div></td></tr><tr><td align="left" width="32" frame="border" style="BORDER-TOP-WIDTH: 1px; BORDER-LEFT-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-WIDTH: 1px;"><div><span class="caecontent">(3)</span></div></td><td align="left" width="732" frame="border" style="BORDER-TOP-WIDTH: 1px; BORDER-LEFT-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; BORDER-RIGHT-WIDTH: 1px;"><div><span class="caecontent">A customer's cheque for $804 had been dishonoured by the bank, but no adjustment had been made in the records</span></div></td></tr></tbody></table></span></div></td></tr></tbody></table></td></tr><tr><!--Element not supported - Type: 8 Name: #comment--><td valign="top" nowrap="nowrap" width="100%"><table class="allkeyparts" cellspacing="1" cellpadding="1" width="100%" border="0"><tbody><tr><td><a name="keypart0"></a><!--Element not supported - Type: 8 Name: #comment--><table class="keypart" cellspacing="0" cellpadding="0" width="100%" border="0"><tbody><tr><td class="keypartnumberholder" valign="top" nowrap="nowrap" width="1%"><span class="keypartnumber"></span></td><td valign="top" width="95%"><form action="/cgi-bin/ExaminerWeb.exe/question?SID=bee6cfb2afc409ff203b15c5d5bea8a4&keypart=0#keypart0" method="post"><table cellpadding="5" width="100%" border="0"><tbody><tr><td class="partpromptholder" valign="top" align="left"><div><span class="caecontent"><span class="RVTS8">What is the adjusted net total of receivables ledger balances?</span></span></div></td></tr></tbody></table></form>谢了！请不吝赐教！</td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table> <p>(1) just make an entry: Cr $420</p><p>(2) 1st: Cancel the wrong entry: Cr $280</p><p> 2nd: Make the correct entry: Cr $280</p><p>(3)Since no ajustment had been made in the records, the original records is correct. No Ajustment required.</p><p> </p><p>Therefore, the anwser is Cr $980</p> <p>1）Dr：Notes Receivable/Cash on hand/ in bank 420</p><p> Cr: Account Receivable 420</p><p>2) Dr: Accounts receivable -280</p><p> Cr: Cash -280</p><p> Dr: Cash 280</p><p> Cr: Accounts Receivable 280</p><p>3） Don't need any adjustments about this affair, because it does not connect with any entries in accounting. </p>页:
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