cima-co2課程ppt(8)(編輯修改稿)
2024-11-13 03:32 本頁面
【文章內(nèi)容簡介】 d in the purchases day book, which is then correctly posted to the nominal ledger. Correction of errors ? Journal entries – Errors leaves total debits and total credits in balance . Suppose a bookkeeper accidentally posts a bill for $40 to the rents account instead of to the electricity account. A trial balance is drawn up, and total debits are $40,000 and total credits are $40,000. Dr. Electricity $40 Cr. Rent $40 Correction of errors Suspense accounts are opened either: ?A trial balance does not balance. . total debits exceed total credits by $162 (caused by failing to record a credit of $162 to payables control) ?The bookkeeper does not know where to post one side of a transaction Examples for a trial balance does not balance ?The bookkeeper of Mixem Gladly made a transposition error when entering an amount for sales in the sales account. Instead of entering the correct amount of $37, he entered $37, transposing the 4 and 5. The receivables were poste
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