Question

ㄌㄌ

想要求解大學初會這一題
練習了很多次 但還是會錯
想請教解題的觀念
因我覺得自己是題目沒有懂

II. The trial balance of Drysdale Company shown below does not balance.
DRYSDALE COMPANY
Trial Balance
June 30, 2025
Errors
Correct
Debit
Credit
Debit
Credit
Cash £2,600 £540
£2,600
Accounts Receivable £7,600 £540
7,600
Supplies
600
Equipment £8,300 + £700
8,300
Accounts Payable £9,766 - £252 -- £225
£9,766
Share Capital-Ordinary
1,952
Dividends £1,500+ £300+ £300
1,500
Service Revenue £15,200+ £279
15,200
Salaries and Wages Expense
3,800
Maintenance and Repairs Expense
1,600
Totals
£26,000
£26,918
An examination of the ledger and journal reveals the following errors:
1. Each of the above listed accounts has a normal balance per the general ledger.
2. Cash of £170 received from a customer on account was debited to Cash £710 and
credited to Accounts Receivable £710.
3. A dividend of £300 was posted as a credit to Dividends, £300 and credit to Cash £300.
4. A debit of £120 was not posted to Salaries and Wages Expense.
5. The purchase of equipment on account for £700 was recorded as a debit to
Maintenance and Repairs Expense and a credit to Accounts Payable for £700.
6. Services were performed on account for a customer, £310, for which Accounts
Receivable was debited £310 and Service Revenue was credited £31.
7. A payment on account for £225 was credited to Cash for £225 and credited to Accounts
Payable for £252.
(@4×10 + 合計1%,41%)
2

會計 初會 考試