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解決correction of error 既問題技巧~~

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我想問若pa遇上correction of error既問題時,有甚麼"技巧"及"注意地方"?? e.g.好似e題咁 1. The debit balance of 1500 on ABC Limited's account had been bought forward as $150. 答案係: dr ABC Limited 1350 cr suspense 1350 只睇條問題都唔知入錯乜-.-.....

最佳解答:

skills (steps) 1. understand the situation (read once and get a rough idea in your mind) 2a. analyse the situation (expected): write down the correct entries that should be entered. 2b. analyse the situation (actual): write down the incorrect entries performed in the case mentioned. 3. re-arranging the entries and perform in a practical way. in this case: correct entries - Dr. balance b/f - ABC Limited 1500 Cr. Balance Sheet 1500 entries entered here - Dr. balance b/f - ABC Limited 150 Cr. Balance Sheet 1500. so, to correct it, the following entries should be entered: Dr. ABC Limited 1350 Cr. Suspense 1350. 因為debit個數字唔平, 所以balance sheet當時就自然平唔到, 一個suspense就自然出o左黎. 而cancel個suspense, 就去入個Cr. Suspense 1350 o既entries.

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