f復(fù)習(xí)知識(shí)點(diǎn)ppt課件(完整版)
【正文】 ncial position under intangible noncurrent assets. Types of error in accounting ? Five frequent types of error ? Errors of transposition 數(shù)字換位錯(cuò)誤 ? Errors of omission遺漏錯(cuò)誤 ? Errors of principle 會(huì)計(jì)原則應(yīng)用錯(cuò)誤 ? Errors of mission記賬錯(cuò)誤 ? Compensating errors抵消性錯(cuò)誤 Trial balance ? Role of a trial balance ? To test the accuracy of the double entry bookkeeping records ? Errors that can be detected by a trial balance ? Errors of transposition數(shù)字換位錯(cuò)誤 ? Errors of omission遺漏 ? Errors of ission記賬錯(cuò)誤 ? Other errors will not be detected by extracting a trial balance, but may be spotted by other controls(such as bank or control account reconciliations) The correction of errors ? Journal entries ? Journal entries are used to correct errors which require both a credit and (an equal )debit adjustment such as errors of ommission用于調(diào)整既有貸方又有借方的錯(cuò)誤例如遺漏或少計(jì)金額錯(cuò)誤，或記賬方向正確但記錯(cuò)賬戶 ? Suspense accounts ? A Suspense account is used to correct some errors or opened when it is not known immediately where to post an account. 注意區(qū)分不同會(huì)計(jì)期間 ? Details of a pany’s insurance policy are shown below: ? Premium for year ended 31 March 20X6 paid April 20X5 $10,800 ? Premium for year ending 31 March 20X7 paid April 20X6 $12,000 ? What figures should be included in the pany’s financial statements for the year ended 30 June 20X6? ? SOCI SOFP ? $ $ ? A 11,100 9,000 prepayment (Dr) B 11,700 9,000 prepayment (Dr) ? C 11,100 9,000 accrual (Cr) D 11,700 9,000 accrual (Cr) ? 會(huì)計(jì)期間： ? 10800/12=900*9=8100 ? ? 計(jì)入這一會(huì)計(jì)期間的費(fèi)用 =8100+3000=11000 ? 預(yù)付款已經(jīng)確認(rèn)為費(fèi)用的部分 120223000=9000 注意 F3賬戶的表達(dá)習(xí)慣是對(duì)應(yīng)賬戶 ? The entries in a receivables ledger control account are: ? Sales $250,000 ? Bank $22
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