[求助]一道很简单的F3的题，拜托大家帮帮忙，谢谢 following, purchase, account, balance, control

orphen615

The total of the list of balances in Valley’s payables ledger was $438,900 at 30 June 2006. This balance did not agree
with Valley’s payables ledger control account balance. The following errors were discovered:
1 A contra entry of $980 was recorded in the payables ledger control account, but not in the payables ledger.
2 The total of the purchase returns daybook was undercast by $1,000.
3 An invoice for $4,344 was posted to the supplier’s account as $4,434.
What amount should Valley report in its balance sheet as accounts payable at 30 June 2006?
A $436,830
B $438,010
C $439,790
D $437,830

 

这个题为什么要用438,900 – 980-90 = 437,830呀，条件2中那个1000为什么用不上呀？拜托各位帮帮忙，谢谢

slqc

呃，我F3不是很懂啦，但是purchase returns 低估了1000，那应该算在receivable里吧

无聊看看

The total of the list of balances in Valley’s payables ledger was $438,900

题目给的是 这个 balance

而 1000 是应该在 payables ledger control account balance 里减去的

两个不一样

所以 就只调整 1 3两项

luolei2002

3楼正解