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各位兄弟姐妹,请教这个1。1的问题该如何解答?

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:
(1)
One customer's balance of $420 credit had been omitted from the list of receivables ledger balances
(2)
Cash received of $280 had been debited to the customer's receivables ledger account
(3)
A customer's cheque for $804 had been dishonoured by the bank, but no adjustment had been made in the records
What is the adjusted net total of receivables ledger balances?
谢了!请不吝赐教!

(1) just make an entry:  Cr $420

(2) 1st: Cancel the wrong entry: Cr $280

    2nd: Make the correct entry: Cr $280

(3)Since no ajustment had been made in the records, the original records is correct. No Ajustment required.

 

Therefore, the anwser is Cr $980

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1)Dr:Notes Receivable/Cash on hand/ in bank  420

     Cr: Account Receivable                      420

2) Dr: Accounts receivable    -280

     Cr: Cash                   -280

    Dr: Cash                   280

      Cr: Accounts Receivable    280

3) Don't need any adjustments about this affair, because it does not connect with any entries in accounting. 

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