香港巴士論壇

我想問下幾時要入control ac, 幾時要入statement??

例子: A sales invoice for $300 omitted from the sales daybook.
咁我想問呢條數要入statement/control ac??
係點樣分?

thx

106p :我想問下幾時要入control ac, 幾時要入statement??

例子: A sales invoice for $300 omitted from the sales daybook.
咁我想問呢條數要入statement/control ac??
係點樣分?

thx

小弟記法係Control A/C 係入Original Entries嘅野而Statement 係入緊Double Entries 嘅野(即係關於List of Debtors/ Creditors Balance)
如果係喺Original Entries 入面D Transactions 漏或錯(例如Sales )，即係下面計Total 都會計漏啦，即係開Sales A/C 個Balance 都會錯，咁就會係Control A/C搞；
另一方面，Original Entries (e.g Sales) 每一個Debtors 都會開一個A/C 架嘛，如果係入面冇入到Sales即係Double Entries 都會冇咗呢個A/C 或者佢個A/C Balance係細咗，
咁就要Update statement

According to your example, sales omitted from the sales day book means that no entries was recorded in original entries and
as well as the corresponding debtor's a/c (i.e. Debtor A).

As Control a/c will be listing all the transactions from the original entries,
(in this case it is debtors' control a/c--> Balance b/d, C/D, Sales, Bad debts, Return Inwards, Cash/Bank,etc will be some examples in the account)
now $300 of sales was understated, we will update debtors' control a/c by Dr. debtors' control a/c $300 (Opposite a/c: Sales/ Sales understated).

Due to an omission of sales in original entries, it means debtor A's balance was understated as well.
Therefore, we will include this amount in the statement updating the debtors' balance +$300.

希望幫到您。

lawrencewong :

106p :我想問下幾時要入control ac, 幾時要入statement??

例子: A sales invoice for $300 omitted from the sales daybook.
咁我想問呢條數要入statement/control ac??
係點樣分?

thx

小弟記法係Control A/C 係入Original Entries嘅野而Statement 係入緊Double Entries 嘅野(即係關於List of Debtors/ Creditors Balance)
如果係喺Original Entries 入面D Transactions 漏或錯(例如Sales )，即係下面計Total 都會計漏啦，即係開Sales A/C 個Balance 都會錯，咁就會係Control A/C搞；
另一方面，Original Entries (e.g Sales) 每一個Debtors 都會開一個A/C 架嘛，如果係入面冇入到Sales即係Double Entries 都會冇咗呢個A/C 或者佢個A/C Balance係細咗，
咁就要Update statement

According to your example, sales omitted from the sales day book means that no entries was recorded in original entries and
as well as the corresponding debtor's a/c (i.e. Debtor A).

As Control a/c will be listing all the transactions from the original entries,
(in this case it is debtors' control a/c--> Balance b/d, C/D, Sales, Bad debts, Return Inwards, Cash/Bank,etc will be some examples in the account)
now $300 of sales was understated, we will update debtors' control a/c by Dr. debtors' control a/c $300 (Opposite a/c: Sales/ Sales understated).

Due to an omission of sales in original entries, it means debtor A's balance was understated as well.
Therefore, we will include this amount in the statement updating the debtors' balance +$300.

希望幫到您。

其實original entries係？
咁daybook係咩？

106p :其實original entries係？
咁daybook係咩？

我應該話係Books of Original Entries。
包括：Purchases Journal, Sales Journal, Return Inwards Journal, Return Outwards Journal, Cash Book, Petty Cash Book, General Journal

Day book 即係一本簿去記錄每日嘅Transactions，其實即係以上所提及嘅Journals.

Sales Day book= Sales Journal