标题: 各位兄弟姐妹，请教这个1。1的问题该如何解答？ [打印本页]
作者: ilzxd115 时间: 2007-3-21 21:09 标题: 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 |
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作者: arsir1234 时间: 2007-3-23 14:24
(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
作者: zhou150020 时间: 2007-3-26 14:25
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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