Which of the following journal entries are correct, according to their narratives?
Dr Cr
$ $
1 Suspense account 18,000
Rent received account 18,000
Correction of error in posting $24,000 cash
received for rent to the rent received account
as $42,000
––––––––––––––––––––––––––––––––––––––––––––
2 B receivables ledger account 22,000
A receivables ledger account 22,000
Correction of error: cash received
from A wrongly entered to B’s account
––––––––––––––––––––––––––––––––––––––––––––
3 Share premium account 400,000
Share capital account 400,000
1 for 3 bonus issue on share capital
of 1,200,000 50c shares
––––––––––––––––––––––––––––––––––––––––––––
4 Shares in X 750,000
Share capital account 250,000
Share premium account 500,000
500,000 50c shares issued at $1·50 per share
in exchange for shares in X
––––––––––––––––––––––––––––––––––––––––––––
A 1 and 3
B 2 and 3
C 1 and 4
D 2 and 4
D
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发表于 2008-4-21 20:45
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