会计分录 journal entry 英文题1.The purchase of supplies on account for $300 was debited to Equipment $300 and credited to Accounts Payable $3002.The Company paid dividends of $1,300 of cash and the bookkeeper debited Accounts Receivable for $1
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会计分录 journal entry 英文题1.The purchase of supplies on account for $300 was debited to Equipment $300 and credited to Accounts Payable $3002.The Company paid dividends of $1,300 of cash and the bookkeeper debited Accounts Receivable for $1
会计分录 journal entry 英文题
1.The purchase of supplies on account for $300 was debited to Equipment $300 and credited to Accounts Payable $300
2.The Company paid dividends of $1,300 of cash and the bookkeeper debited Accounts Receivable for $130 and credited Cash $130
Instructions
Prepare an analysis of each error showing the
a)incorrect entry
b)correct entry
c)correcting entry
会计分录 journal entry 英文题1.The purchase of supplies on account for $300 was debited to Equipment $300 and credited to Accounts Payable $3002.The Company paid dividends of $1,300 of cash and the bookkeeper debited Accounts Receivable for $1
1.购买的东西是supplies不是Equipment,所以不应该进固定资产,具体这里指的supplies可能应该是存货类的东西吧,如果是日用品的话可以直接进expense
a)incorrect entry （错误的分录）
Dr:Equipment $300
Cr:Accounts Payable $300
b)correct entry（正确的分录）
Dr:Inventory/Expenses $300 (看是存货还是一般的日常用品)
Cr:Accounts Payable $300
c)correcting entry（调整分录）
Dr:Inventory/Expenses $300
Cr:Equipment $300
2. 这题是说公司付了红利一共1300,但是会计记成了借：应收账款,贷：银行存款,而且还记错了金额.
a)incorrect entry （错误的分录）
Dr:Accounts Receivable $130
Cr:Cash $130
b)correct entry（正确的分录）
Dr:Retained earning $1300 (看是存货还是一般的日常用品)
Cr:Cash $1300
c)correcting entry（调整分录）
Dr:Retained earning $1300
Cr:Accounts receivable $130
Cash $1170