cima-co2課程ppt(8)(參考版)
2024-10-20 03:32本頁面
【正文】 s personal bank account. Conclusion Suspense accounts serve two purposes: ?A reminder of an outstanding error ?The suspense account balances the trial balance Prudent approach – treat the suspense balance as an expense (rather than an asset) if it is a debit balance and as a liability (rather than as revenue) if it is a credit balance. Suspense account is temporary account, which must be cleared before the final accounts are drawn. Exercise The trial balance 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
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