acca考试科目F3应收账款的总账和明细账的问题?

 

　　Steven’s receivables ledger control accountdoes not agree with the total of the receivables ledger.He discovered thefollowing errors:(1)A sales invoice has been entered intothe sales day book as$895 rather than$859(2)The receivables column of the cashreceived day book has been undercast by$600(3)A contra of$400 against the purchaseledger has only been entered in the control account Which of the above errors would cause adifference between the receivables control account and the total of thereceivables ledger?A 2 and 3 only B 1 and 3 only C 1 and 2 only D 1,2 and 3

 

　　正确答案是A主要是测试应收账款的总账和明细账之间的关系。在做此题之前，学员应该熟悉会计循环中账簿的登记方式。仅针对应收账款来讲，一般情况下，企业先根据原始业务登记日记账(sales day book or other day books),然后根据日记账上的单笔业务逐笔登记receivables ledger（此为明细账），最后根据日记账上的合计数额登记receivables ledger control(此为总账)。错误（1）中，一笔销售业务数额在sales day book上的登记错误，既会影响receivables ledger也会影响到sales day book的总额从而影响receivables ledger control account，因而不会造成总账和明细账之间的不平衡。错误（2中，cash received day book中receivables栏目合计数额少计了$600，此错误会影响receivables ledger control的金额，但是对receivables ledger金额没有影响，因而此错误会造成总账和明细账之间的不平衡。错误（3）中，由题意我们可以看出，应收和应付之间的抵消只登记了control account，而漏登了receivables ledge，因而此错误会造成总账和明细账之间的不平衡。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