choy991044 發表於 2005-5-13 01:59:04

AL PA

control acc & correction of errors -

如何有效地分辨出 self-balancing / sectional :icon081:

d 題目講得好含糊:icon110:

簡拿華路 發表於 2005-5-13 02:52:32

what is SECTIONAL :confused::icon101:

henrytam 發表於 2005-5-13 04:04:50

Originally posted by 簡拿華路 at 2005-5-13 02:52 AM:
what is SECTIONAL :confused::icon101:

我都想問...:icon110::icon102:

是否self-balancing的相反???

self-balancing是否講那些error不會影響control a/c的balance?

choy991044 發表於 2005-5-13 23:14:42

sectional balancing system 係用 debtors/creditors 做 double entry
self-balancing system 係用sales ledger control/purchase ledger control 做double entry :icon081:

henrytam 發表於 2005-5-13 23:22:17

Originally posted by choy991044 at 2005-5-13 11:14 PM:
sectional balancing system 係用 debtors/creditors 做 double entry
self-balancing system 係用sales ledger control/purchase ledger control 做double entry :icon081:

我完全忘記哂了...:icon101::icon101::icon101:

choy991044 發表於 2005-5-13 23:22:56

Originally posted by henrytam at 2005-5-13 11:22 PM:


我完全忘記哂了...:icon101::icon101::icon101:

:icon003::icon003::icon003:

簡拿華路 發表於 2005-5-13 23:25:25

其實2者分別係咪只在于個account名??


有d題目好明顯係專考你 CONTROL A/C
呢d題目講緊的當然係你所指的 Self-balancing system
仲大大隻字寫明係 SLC or PLC


有一d 題目就大雜燴, 勁多errors叫你去改
呢類題目 Trial Balance 上的 Debtors/Creditors 其實性質上都 SLC / PLC 一樣的


(有點不知所言:icon082:)

Zero 發表於 2005-5-13 23:32:31

Originally posted by 簡拿華路 at 2005-5-13 11:25 PM:
其實2者分別係咪只在于個account名??


有d題目好明顯係專考你 CONTROL A/C
呢d題目講緊的當然係你所指的 Self-balancing system
仲大大隻字寫明係 SLC or PLC


有一d 題目就大雜燴, 勁多errors叫你去改 ...

Canna,教我:icon037::icon037:
我唔識:icon069::icon069:

choy991044 發表於 2005-5-13 23:34:44

Originally posted by 簡拿華路 at 2005-5-13 11:25 PM:
其實2者分別係咪只在于個account名??


有d題目好明顯係專考你 CONTROL A/C
呢d題目講緊的當然係你所指的 Self-balancing system
仲大大隻字寫明係 SLC or PLC


有一d 題目就大雜燴, 勁多errors叫你去改 ...

問題主要係Correction of errors 做 the journal 時

e.g. sales day book undercast

1) sectional balancing
Dr. Suspense
Cr. Sales

2) self-balancing
Dr. S.L.C.
Cr. Sales

我通常呢個情況分唔到:icon081:

簡拿華路 發表於 2005-5-13 23:42:55

Originally posted by Zero at 2005-5-13 11:32 PM:


Canna,教我:icon037::icon037:
我唔識:icon069::icon069:

x你 :icon101:
快d去睇下下面 CE ECON個post啦:icon101:

[ Last edited by 簡拿華路 on 13-5-2005 at 11:45 PM ]

簡拿華路 發表於 2005-5-13 23:44:59

Originally posted by choy991044 at 2005-5-13 11:34 PM:


問題主要係Correction of errors 做 the journal 時

e.g. sales day book undercast

1) sectional balancing
Dr. Suspense
Cr. Sales

2) self-balancing
Dr. S.L.C.
Cr. Sales


1) 係咁架咩.. :icon081::icon019:
有冇一條 pp 係咁既答案 :icon055:

[ Last edited by 簡拿華路 on 13-5-2005 at 11:46 PM ]

choy991044 發表於 2005-5-13 23:49:11

Originally posted by 簡拿華路 at 2005-5-13 11:44 PM:


1) 係咁架咩.. :icon081::icon019:
有冇一條 pp 係咁既答案 :icon055:

[ Last edited by 簡拿華路 on 13-5-2005 at 11:46 PM ]

我意思係如果佢係sectional balancing 就會好似1) 咁做
否則就係2)

唔係做2個entry:icon081:

簡拿華路 發表於 2005-5-13 23:55:30

Originally posted by choy991044 at 2005-5-13 11:49 PM:


我意思係如果佢係sectional balancing 就會好似1) 咁做
否則就係2)

唔係做2個entry:icon081:

我知我知
但有冇邊一年的 suggested answer 係咁既答案?

choy991044 發表於 2005-5-14 00:04:59

Originally posted by 簡拿華路 at 2005-5-13 11:55 PM:


我知我知
但有冇邊一年的 suggested answer 係咁既答案?

唔太明
u meansectional / self-balancing :icon081:

choy991044 發表於 2005-5-14 00:08:56

88 年pp1 Q.2

(ix) The purchases returns book had been undercast by $120
       Dr. P.L.C
       Cr. R.O.

(xiii) Entries on the debit side of a creditor's account had been overcast by $480
       No entry in the journals

呢題係 self-balancing

簡拿華路 發表於 2005-5-14 00:31:14

Originally posted by choy991044 at 2005-5-14 12:08 AM:
88 年pp1 Q.2

(ix) The purchases returns book had been undercast by $120
       Dr. P.L.C
       Cr. R.O.

(xiii) Entries on the debit side of a creditor's account had been overcast by $480 ...

(ix) 我諗你明架喇呵? :icon101:

(xiii) 一間公司會分開 Sales Ledger Control Account 和 Debtors Balances的, 通常由2個人去管理 (that's why 成日有error:icon082::icon083:)

SLC 會form double entry
通常係從 sales day book 開始入手的
做數的人見到sales day book 有賣貨記錄
就會做出以下double entry
Dr. SLC
Cr. Sales
所以如果題目話 "sth missed in sales day-book/sales journal"
咁你做 JOURNAL 時就要做返以上一set double entries

debtors' balances 唔form double entry的, 只係純粹一個 list 加加減減的
PLC 和 creditor's balances 也如是

呢條題目答案 NO ENTRY 係因為佢話 creditor's account 做錯數
但呢個 error 根本唔form double entry的
如果題目有一part係叫你 "prepare a list adjusting the total creditors' balances"
咁你就要開個statement 做返正確的 corrective entries去修改佢個錯誤



講得有點亂, and 有點對住你個答案黎解釋既feel :icon101::icon082::icon031:

[ Last edited by 簡拿華路 on 14-5-2005 at 12:32 AM ]

choy991044 發表於 2005-5-14 00:38:28

Originally posted by 簡拿華路 at 2005-5-14 12:31 AM:


(ix) 我諗你明架喇呵? :icon101:

(xiii) 一間公司會分開 Sales Ledger Control Account 和 Debtors Balances的, 通常由2個人去管理 (that's why 成日有error:icon082::icon083:)

SLC 會form double ent ...

thx 你咁詳細既解釋:icon117:
但其實我係唔知由題目分析出究竟間公司係用 self-balancing 定 sectinal:icon081:

e.g 95paper2 Q.2

成題唯一提過有關self-balancing / sectional 既只得一句
the debtors figurein the sales ledger control acc doesnt agree with a listing of the sales ledger balances.

我真係唔知點分:icon069:

即係o個個點解係no entry , 我係明的 :icon064:
sorry 之前問得唔清楚

[ Last edited by choy991044 on 14-5-2005 at 12:41 AM ]

簡拿華路 發表於 2005-5-14 00:41:50

如果題目有出現過 sales ledger CONTROL 呢個phase
咁 SLC 就 form double entry
debtor account就唔form double entry的


如果題目從頭到尾無提過 control 呢個字
咁 debtor account 就係form double entry的

Zero 發表於 2005-5-14 00:52:12

Originally posted by 簡拿華路 at 2005-5-14 12:41 AM:
如果題目有出現過 sales ledger CONTROL 呢個phase
咁 SLC 就 form double entry
debtor account就唔form double entry的


如果題目從頭到尾無提過 control 呢個字
咁 debtor account 就係 ...

我終於明喇
謝謝Canna:icon069:
我已經無左AL7成功力喇:icon099:

同埋,下面CE Econ果度,
我唔係唔幫,係幫唔到.......我無讀過CE Econ:icon088:

簡拿華路 發表於 2005-5-14 00:55:20

Originally posted by Zero at 2005-5-14 12:52 AM:


我終於明喇
謝謝Canna:icon069:
我已經無左AL7成功力喇:icon099:

同埋,下面CE Econ果度,
我唔係唔幫,係幫唔到.......我無讀過CE Econ:icon088:

係bor, 唔記得你係個d 無讀ce econ, 但al 卻好過好多人既 new type :icon050:
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