principles of account error一問.

小霞的fans · 發表於 9/6/2009 04:01 PM

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_,-?

Requiem · 發表於 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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[求助] principles of account error一問.