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最新商品評價 查看全部評價 (共 2 筆評價)
發表者 do*******, 2016/01/02 09:45:55
發表者 小餅*****, 2014/06/21 07:45:56
_B@[玉山最低比價網] USB 轉 PS2 PS/2 雙埠 轉接線 鍵盤 / 滑鼠 / 條碼機 (12012_k224) $33
相關 _B@[玉山最低比價網] USB 轉 PS2 PS/2 雙埠 轉接線 鍵盤 / 滑鼠 / 條碼機 (12012_k224) $33
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標題:
會計問題~編銀行調節表
發問:
Check No. 919, listed with the canceled checks, was correctly drawn for $489 in payment of a utility bill on June 15. Austin Clinic mistakenly record it with a debit to Utilities Expense and a credit to Cash in the amount of $498. 這筆Error on CK. No. 919 $9 ,為什麼是記在book balance的add而不是deduct呢?
最佳解答:
Hi : Bank (CORRECTLY) withdrawn $489 from Austin Clinic on June 15: DT. Utility Expense Account ------- $489 CR. Bank Checking Account--------------------------$489 Austin Clinic Bookkeeping ( Mistakenly) recorded: DT. Utility Expense Account--------------$498 CR. Bank Checking Account ----------------------$498 So the reconciliation adjustment should be: DT. Bank Checking Account ----------$9 CR. Utility Expense Account -------------$9 ----To be continued---- 2010-01-07 16:27:02 補充: In Accounting Principles: ***You Increase ( add) the Expense By Debit(ing) the account. ***You decrease (deduct) the Expense By Credit(int) the Accoun ------To be Continued---. 2010-01-07 16:29:29 補充: Also: *** You Increase (add) the bank balance( or cash) By Debit(ing) the account. ***You decrease(deducted) the bank balance ( or cash) By Credit(ing)the account. ---To be continued--- 2010-01-07 16:43:04 補充: Austin Clinic 的會計把費用多記了$9, 所以調帳時,費用調低$9,相對的銀行帳戶結餘會增加 $9. ---Hopefully I answer your question. Let me know if you still have any questions.---
其他解答:
_B@[玉山最低比價網] USB 轉 PS2 PS/2 雙埠 轉接線 鍵盤 / 滑鼠 / 條碼機 (12012_k224) $33
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