The sales day book of a company is undercast by USD500. The company does not maintain control accounts.What journal entry is required to correct the error?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .下列属于成熟期财务战略特征的有( )。
A 采用稳健发展型财务战略 B 实施较高的股利分配 C 大量增加权益资本,适度引入债务资本 D 围绕核心业务拓展新的产品和市场 E 关键是实现高增长与资金的匹配,保持可持续发展
2 .企业成长期的财务战略具备的特点包括( )。
A 以更多低成本的债务资本替代高成本的权益资金 B 不分红或者少分红 C 利用充裕的现金流围绕核心业务拓展产品和市场 D 采用积极扩张型战略 E 不断增加对产品开发推广的投资
3 .下列各项中,属于变动成本项目的有( ) 。
A 直接人工费 B 不动产财产保险费 C 直接材料费 D 写字楼租金 E 广告费
4 .预算按照业务量基础的数量特征可以分为( )。
A 弹性预算 B 滚动预算 C 增量预算 D 零基预算 E 固定预算
5 .经营预算中使用了现金流量编制的预算是( )。
A 销售预算 B 生产预算 C 直接材料预算 D 直接人工预算 E 制造费用预算
7 .The trial balance of Bishopsgate does not balance. The bookkeeper has entered the difference in a suspense account, and then discovers several errors. Bishopsgate does not maintain control accounts.Select the entry which corrects the error. A cheque paid to Knight for USD100 had been entered on the credit side of his account payable.
A Debit Knight a/c USD100; Credit Suspense a/c USD100 B Debit Suspense a/c USD100; Credit Knight a/c USD100 C Debit Knight a/c USD200; Credit Suspense a/c USD200 D Debit Suspense a/c USD200; Credit Knight a/c USD200
8 .The trial balance of Bishopsgate does not balance. The bookkeeper has entered the difference in a suspense account, and then discovers several errors. Bishopsgate does not maintain control accounts.Select the entry which corrects the error. Discounts allowed to a customer of USD79 had been correctly entered in the personal account, but had been credited to the discounts received account as USD97.
A Debit Discounts allowed USD176; Credit Suspense a/c USD 176 B Debit Suspense a/c USD 176; Credit Discounts allowed USD 176 C Debit Discounts received USD 97; Debit Discounts allowed 79; Credit Suspense a/c USD 176 D Debit Suspense a/c USD 176; Credit Discounts allowed 79; Credit Discounts received...
9 .The trial balance of Bishopsgate does not balance. The bookkeeper has entered the difference in a suspense account, and then discovers several errors. Bishopsgate does not maintain control accounts.Select the entry which corrects the error. USD52 owed by K Chess had been correctly written off in the irrecoverable debts expense account, but had been credited against K Checke’s account payable as USD25.
A Debit K Checke USD25; Debit Suspense a/c USD27; Credit K Chess USD 52 B Debit K Chess USD 52; Credit K Checke USD 25; Credit Suspense a/c USD 27 C Debit K Checke USD 25; Debit K Chess USD52; Credit Suspense a/c USD 77 D Debit Suspense a/c USD 77; Credit K Checke USD25; Credit K Chess USD 52
10 .The trial balance of Bishopsgate does not balance. The bookkeeper has entered the difference in a suspense account, and then discovers several errors. Bishopsgate does not maintain control accounts.Select the entry which corrects the error. The purchase for USD1,666 of a car for use in the business had been debited to the sales account.
A Debit Car a/c USD1,666; Credit Sales a/c USD 1,666 B Debit Car a/c USD1,666; Credit Suspense a/c USD 1,666 C Debit Car a/c USD1,666; Debit Sales a/c USD1,666; Credit Suspense a/c USD 3,332 D Debit Car a/c USD1,666; Debit Suspense a/c USD1,666; Credit Sales a/c USD 3,332
