cima-co2課程ppt(8)-資料下載頁
2025-10-08 03:32本頁面
【正文】 for A Ltd is not balance, the credits exceeding debits by $1,536. Errors are as follows. (a) A balance of $87 on a receivables account has been omitted from the schedule of debtors, the total of which was entered as receivables in the trial balance. (b) A small piece of machinery purchased for $1,200 had been written off to repairs. (c) The receipts side of the cash book had been undercast by $720. (d) The total sales from the sales day book had been posted to sales account as $8,154, whereas the correct amount was $8,514. (e) A credit note for $179 received from a supplier had been posted to the wrong side of his account。 the schedule of payables balances was used as the payables figure in the trial balance. (f) An electricity bill in the sum of $152, not yet accrued for, is discovered in a filing tray. (g) Mr Smith whose past debts to the pany had been the subject of a provision, at last paid $731 to clear his account. His personal account has been credited but the cheques has not yet been entered in the cash account. End of Chapter 1
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