更新1:
答案系Dr 個Discount Received 449 cr suspense wo- -
$494的trade discount凈系入左去discount allowed
而且仲系入錯數. 首先妳要知道
trade discount同cash discount系兩樣不同的東西. Trade discount會扣selling price
所以唔會入數. Cash discount會入去discount allowed/received. 下面是答案及解釋
僅供參考: 1. 正確的entry: 因為公司將debtor欠債金額放入ledger前
會先在journal減去trade discount的金額
之後入凈金額
所以trade discount沒有任何double entry. 例如: 某debtors買$100貨
妳比$10 trade discount. 妳將個數post落ledger就系dr: debtors $90 cr: sales $90 2. 錯誤的entry: Dr: ---- Cr: Discount received $449 3. 更正的entry: 將正確及錯誤的entry比較
因為正確的做法沒有任何double entry
所以答案就是先dr: discount received去取消之前入錯的數. 而因為之前只系入壹邊數
而令trial balance不平衡
所以公司就有壹個suspense a/c $449的debit balance去令trial balance「平衡」
所以妳要cr: suspense $449去取消suspense的debit balance.
我們交易(買貨)所收返的折扣是$494
但個accountant寫錯成$449
即寫少咗$45 註:Dr Cr 無錯
因為Discount Received 系Ine(收入)