香港寵物小精靈村落 論壇

標題: principles of account error一問. [打印本頁]

作者: 小霞的fans    時間: 9/6/2009 04:01 PM
標題: principles of account error一問.
the closing stock at 31march 2002 was over-valued by $1347.

Dr.trading
   Cr.stock
呢題係咁做..

但係之前果題..
the closing stock had been undercast by $6000
Dr.stock
   Cr.cost of good sold 既..
兩題唔同就係下面果題有trial balance ..  點解會咁既 ?
 同埋我想問trading係咩野黎_,-?
作者: Requiem    時間: 9/6/2009 04:27 PM
本帖最後由 Requiem 於 9/6/2009 04:28 PM 編輯

trading=trading account,當某一ERROR影響到TRADING ACC入面某一ITEM時就會直接Dr/Cr TRADING ACC,貌似當TRADING & P&L ACC已經準備好時就會採取此一做法(?)




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