一个BPP F3 十四章 control accounts 里的 问题 accounts, personal, received, control

qianxunta

BPP版 F3 315页的问题
Question中
（i）Discounts received of $50 had been debited to Bell's receivables ledger account.
为什么调整的时候只是减了一个50
在（h）中cash received of $250 had been debited to a personal account.
就减了两倍的250
这两个有啥区别
请高人指点一下
先谢谢啦

[em01]

大头圆

今天正好复习到这一页，我也想了很久才明白的。

 

前面的cash 调整2倍

 

然后discount receive 不应该记入receivable,而是应该记入payable account,所以这边只调整一倍！