A Common Sense Method of Double Entry Bookkeeping On First Principles
A Common Sense Method of Double Entry Bookkeeping On First Principles
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Error 5. On the Dr. Side of Watson's account, I have posted To Bills Payable ^80 instead of, 800, and have made the same mistake in Bills Payable account.
Correction 1. Journalise Watson, Dr. %o.
To Bills Payable, Cr. 80.
2. Journalise Bills Payable, Dr. %o.
To Watson, Cr. 80.
1. Post Watson, Dr. 800 ; Bills Payable, Cr. 800.
2. Post Bills Payable, Dr. 80 ; Watson, Cr. %o.
Why not add ^720 to the debit side of Watson's Ledger account, and ^720 to the credit side of Bills Payable account? Becaus...e we should be posting without first passing the entries through the Journal. We cannot make the Journal entry Watson Dr. ^720 to Bills Payable ^720, because the Journal has already the correct full amount. Error 6. I have posted \o on Dr. Side of Goods account, and Cr. Side of Russell's account, instead of posting it to the debit of Valuation account.
Correction 1. Journalise Goods, Dr. \o.
To Russell, Cr. \o.
2. Journalise Valuation, Dr. \o.
To Goods, Cr. 10.
PRACTICAL PART. 115 Post 1. Valuation, Dr.
What to read after A Common Sense Method of Double Entry Bookkeeping On First Principles?
You can find similar books in the "Read Also" column, or choose other free books by S Dyer to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Error 5. On the Dr. Side of Watson's account, I have posted To Bills Payable ^80 instead of, 800, and have made the same mistake in Bills Payable account.
Correction 1. Journalise Watson, Dr. %o.
To Bills Payable, Cr. 80.
2. Journalise Bills Payable, Dr. %o.
To Watson, Cr. 80.
1. Post Watson, Dr. 800 ; Bills Payable, Cr. 800.
2. Post Bills Payable, Dr. 80 ; Watson, Cr. %o.
Why not add ^720 to the debit side of Watson's Ledger account, and ^720 to the credit side of Bills Payable account? Becaus...e we should be posting without first passing the entries through the Journal. We cannot make the Journal entry Watson Dr. ^720 to Bills Payable ^720, because the Journal has already the correct full amount. Error 6. I have posted \o on Dr. Side of Goods account, and Cr. Side of Russell's account, instead of posting it to the debit of Valuation account.
Correction 1. Journalise Goods, Dr. \o.
To Russell, Cr. \o.
2. Journalise Valuation, Dr. \o.
To Goods, Cr. 10.
PRACTICAL PART. 115 Post 1. Valuation, Dr.
What to read after A Common Sense Method of Double Entry Bookkeeping On First Principles?
You can find similar books in the "Read Also" column, or choose other free books by S Dyer to read onlineMoreLess
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