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ACCA F3练习中的题目
a receivable ledger control account had a closing balance of $8500.It contained a contra to the payables ledger of $400,but this had been entered on the wrong side of the control account.What should be the correct balance on the control account?
答案是$7700 debit
人气:339 ℃ 时间:2020-06-22 14:33:28
解答
问题说应收有Dr balance 8500.Contra of 400 应该是在credit side.但它错误进了debit side.所以 正确的应是8500 - 400 x 2 = 7700 debit.
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