ACCA考试科目F2里的Cost accounting中如何发现错误、辨别并改正错误
一般而言,我们都假设公司经营发生的交易都正确的记账,做分录,没有出现任何的错误,但在现实活动中很难做到没有差错,即使是小公司也可能出现一些人为的错误,比如说数字错误,方向错误等等。一旦这些错误被发现,我们就需要去改正,那接下来的内容control account,bank reconciliation &correction of error就是围绕着我们如何发现错误,有哪些错误的类型,如何去改正这些错误展开。小编再送一个考试资料包,可以分享给小伙伴,自提,戳:ACCA资料【新手指南】+内部讲义+解析音频
根据高顿ACCA老师的经验,这几个知识点在考试中出现的频率高,同学们要认真学习接下来的内容。
Control accounts
定义
control account keeps a total record of a number of individual items指一系列个体科目的总和的记录,比如说存货,工资,等等,但是在本章节我们主要是应收账款和应付账款的总和。Personal account指的是某一类科目的明细,如应收账款的各个顾客的具体金额。
RLCA:receivable ledger control account PLCA:payable ledger control account
举例子说明:
Receivables ledger (personal accounts) = RLCA(230)
A customer 50
B customer 100
C customer 80
当交易发生时,我们首先在销售/购买日记账中(sales day book)记录,然后财务部记录:
Dr TR Cr sales当我们收到钱以后的记录是Dr cash Cr TR
当每个月发生许多笔交易发生后,我们将应收账款加总得到一个总额,即所有客户欠你的钱的总和我们用RLCA表示,同理表示PLCA。
当我们去追回(chase overdue debts)我们的应收账款时,我们应该知道在特定时间点每个单独的客户欠我们多少,这时就需要一个备查的明细账户(memorandum ledger)。
Purpose of control account (原因)
1)check on the accuracy of entry made in personal account ledger.具体科目的精确性
比如说分录太多,誊写出现差错,数字错了,有遗漏的,invoice和payment没有出现在Personal账户中,总账和明细账的比较;
2)internal check,location of error,供应商的对账单与我的应付账款单不一致的时候;
3)quickly to prepare trail balance and SOFP 主要是总账。
具体会出现的问题
contra entry, sales /purchase return,interest overdue,discount.
【contra entry】
contra entry,双方互为买方和卖方,Dr payable(PLCA) Cr receivables(RLCA)
题目练习:
A receivables ledger control account had a closing balance of $1000. It contained a contra to the payable ledger of $400, but this had been entered on the wrong side of the control account. What should be the correct balance on the control account?
Contra:(正确记录)
Dr trade payable 400
Cr trade receivable 400
Wrong side account :
Dr trade receivable 400
Cr trade receivable 400
影响:Dr trade receivable方向多记了800,要将其减去
Correct balance :1000-800=200(借方)
以下两个表格中的科目要学会分辨,在题目中出现后明白放在借贷的哪一方?
题目:给一个错误的T account,然后你要自己调节,得出正确的余额.
The following control account has been prepared by a trainee accountant.
Question:What should the closing balance be when all the errors made in preparing the receivables ledger control account have been corrected?
解析:Cash sales 88,100 & Allowance for receivables 2,800并没有出现在正确的T account中,为什么?
因为他们不能影响应收账款的借贷方,cash sale 记录在cash day book
Allowance for receivable 的分录为:
Dr doubtful expense
Cr allowance for receivable