標題: Bafs Bank reconciliation 問題 好急..............好急.............. [打印本頁] 作者: chuen3407 時間: 6-10-2013 11:41 標題: Bafs Bank reconciliation 問題 好急..............好急.............. A cheque paid to a creditor in settlement of his account of $5280, less a cash discount of 5% , had been entered in the cash book as a receipt with the gross amount
之後要update cashbook
點解個ans話係cashbook(credit side) , creditor ($5280 + 5016) $10296
其實$5280係扣左cash discount未? 我透過咩地方知道佢扣左or未扣?
Thank you作者: 小雪冰 時間: 8-10-2013 21:54
1. 答案解釋
本身題目話張cheque係用黎找番creditor條數
所以應該係要debit creditor & credit cash book
但係因為佢話"a cheque ... had been entered in cash book as a receipt ..."
所以呢個entry就唔係credit cash book
而係掉轉左做debit cash book
於是我地就要做2樣野:
1. 還原番debit左既數
Cr cash book $5280 (因為宜家入左gross amount 姐係總數)
2. 做番正確entry = credit cash book
Cr cash book $5016 (5280 x 95%)