ACCA F3练习中的题目

问题描述:

ACCA F3练习中的题目
a receivable ledger control account had a closing balance of $8500.It contained a contra to the payables ledger of $400,but this had been entered on the wrong side of the control account.What should be the correct balance on the control account?
答案是$7700 debit
1个回答 分类:英语 2014-10-05

问题解答:

我来补答
问题说应收有Dr balance 8500.Contra of 400 应该是在credit side.但它错误进了debit side.所以 正确的应是8500 - 400 x 2 = 7700 debit.
 
 
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