? asked in 教育與參考考試 · 1 decade ago

關於插大轉學考一些會計原文的問題

在試算表中借、貸方何者大?差額?

1)the balance of $3200 in advertising expense was entered as $320 un the trial balance

2)the balance of notes payable was overstated by $5000

3)an insurance policy acquired at a cost of $150 was posted as a

credit to prepaid insurance

4)a debit of $800 to cash was posted to miscellaneous expense

5)a debit if $1050 in accounts payable was overlooked when

determining the balance of the account

順便幫我解釋一下~

謝謝

1 Answer

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  • 1 decade ago
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    在試算表中借、貸方何者大?差額?

    (1)廣告費用原為3200,在試算表中誤記為320==>借方少2880

    (2)應付票據高估5000==>貸方多5000

    (3)預先支付的保費150過入貸方==>借方少150,貸方多150

    (4)一筆借方的現金,誤記為雜費==>不影響

    (5)漏看一筆借方的應付帳款1050帳戶餘額==>借方少1050

    貸方多5150,借方少4080 ,差額5150+4080=9230

    Source(s): 自已
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