想問有關correction of errors

點解只需要喺the journal dr suspense

因為trial balance唔係一個account，你只需要重新做一個trial balance就可以了，所以呢類error只需要做clear suspense既single entry

錯誤類別： XX has been omitted from the trial balance

解釋：https://youtu.be/11_7ryXGZeg?t=218

想問一下幾條問題
Q1: why the closing stock was over value due 會係Dr trading 而非 Dr sales
Q2: why an increase the provision on doubtful debt of＄900 had been treated as bad debt 要Dr debtor 900 Cr bad debts(profit and loss) 900同埋又要Dr profit and loss 900 Cr provision for doubtful debts 900？

Q1
咁你要認識番我地而家dse 學的inventory system

首先 先講番普通錢賣貨 你咪會入
dr cash cr sales
唔知你會唔會覺得奇怪 我地賣貨 貨小左 點解唔洗入

咁個原因就係因為我地dse 學的periodic inventory system
我地會每段period 最尾點一次貨
再係 income statment 你背果條式
opening inventory + purchase -closing inventory 去迫成段period 入面賣左的貨幾錢
咁點解用哩個方法 同埋 有冇其他方法 哩個方法有咩好處 就大學後再學 想知再講
番番正題
咁所以上面最後點貨果個行為 我地點入 double entry呢？
我地就會點完貨 就入

Dr inventory
Cr closing inventory

Inventory= sfp 見到果一個
closing inventory = income statment 果一個

所以就解釋到 點解要扣了

q2
比較簡單
取消番bad debt
所以再bad debt 反轉入
就dr debtor cr bad debt

之後再正常入
increase in allowance of doubtful debt
就係
Dr-profit and loss-increase in allowance of doubtful debt
Cr- allowance of doubtful debt

但係唔係closing inventory 多啲，即係我吔要減既野都多咗，整體inventory 唔係都會少咗咩？

Inventory as an asset account，多咗就係Dr，少咗就係Cr

呢個account一年郁一次其他tutor已經解釋咗，唔補充

當closing inventory overvalued，自然一隻腳係Cr inventory，你要扣返inventory as an asset

至於點解Dr Trading / COGS呢，呢個同你income statement既原理有啲關係

Income statement第一部分其實係做緊matching。咩意思呢？賣咗幾多貨，就要搵返呢批貨對應既cost (ie COGS)。例如你10蚊賣一罐汽水，來貨價3蚊，就係賺7蚊。

所以你OI + Purchases - CI呢個presentation，其實就係希望搵返你實際賣既貨既cost。當你CI少咗，減既野少咗，COGS就會同sales match返。

Hi大家, 我想請問下點解呢度cost of goods sold係purchases加carriage inwards再減return outwards? 想請問有咩邏輯 / 原因 ? 因為我見書冇講所以有啲混亂...唔該曬!

而家呢個計法, 係一個balancing figure,
例子:
1月1日你手頭上有一批貨,當10蚊
而1日至31日, 你買左10蚊,退返俾供應商5蚊
即係你有15蚊貨,

假如你月尾, 31日你手上既貨只有5蚊

中間會有一個差異, 就係
10蚊 (opening inventory) + 10 蚊(Purchases ) - 5蚊(returns outwards) - 5蚊 (closing inventory) =10蚊
而呢個差異就係你月中會將手上既貨賣出去既價值, 即係cost of good sold 銷貨成本...

working 3 唔係好明白🙈

https://t.me/bafsyouaskianswer/584

2020年3月25問過，完全同一題 🤣

想問下點解interest on current account 係放income statement 既credit side？

即係interest on current account 就好似interest of drawing,佢罰啲partner要比返令錢公司，咁對於公司來講呢一筆就好似額外嘅Revenue ,所以 is on credit side of income statement？

大概如此。補多樣題目無考既野：其實interest on current 係可以allow on credit balance of current account, 性質就會相似於interest on capital

所以interest on current Debit/Credit 加減都係不定，一切取決於個Current account 究竟正數定負數，以及公司政策係正數結餘會唔會有income allowed

我想問點解呢題個marking唔會開cash book去adjust i, iii... 呢啲cash book 有問題嘅嘢而係會用bank reconciliation adjust ?