AL PA

choy991044

control acc & correction of errors -

如何有效地分辨出 self-balancing / sectional

d 題目講得好含糊

簡拿華路

what is SECTIONAL

henrytam

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

我都想問...

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

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

henrytam

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

我完全忘記哂了...

choy991044

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


我完全忘記哂了...

簡拿華路

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)

Zero

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
我唔識

choy991044

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

簡拿華路

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


Canna,教我
我唔識

x你
快d去睇下下面 CE ECON個post啦

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

簡拿華路

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..
有冇一條 pp 係咁既答案

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

choy991044

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


1) 係咁架咩..
有冇一條 pp 係咁既答案

[ 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

簡拿華路

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

我知我知
但有冇邊一年的 suggested answer 係咁既答案?

choy991044

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 mean  sectional / self-balancing

choy991044

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

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?

(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)

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

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

choy991044

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


(ix) 我諗你明架喇呵?

(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)

SLC 會form double ent ...

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

e.g 95  paper2 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

即係o個個點解係no entry , 我係明的
sorry 之前問得唔清楚

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

簡拿華路

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

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
我已經無左AL7成功力喇

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

簡拿華路

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


我終於明喇
謝謝Canna
我已經無左AL7成功力喇

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

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