问答题
The following undetected errors have been made when preparing the trial balance for XYZ.
(1)Purchases of materials for $2,125 have been debited to both the purchases account and the trade payables account.
(2)A loan of $4,000 was correctly credited to the loan account but no other entry was made.
What entry for suspense account should be made to balance the trial balance? ______
【正确答案】
【答案解析】[考点] Preparing a trial balance-Adjustments and correction of errors-Correction of Errors [难易度] 中 (1)一笔$2,125的Purchase，同时借记了Purchase account和Payable account。 正确： Dr Purchase $2,125 Cr Payable $2,125 错误： Dr Purchase $2,125 Dr Payable $2,125 改正分录： Dr Suspense $4,250 Cr Payable $4,250 (2)一笔$4,000的借款，正确贷记了Loan account，但是另一半没有记录。 正确： Dr Cash $4,000 Cr Loan $4,000 错误：Cr Loan $4,000 改正分录： Dr Cash $4,000 Cr Suspense account $4,000 经过调整这两项，Suspense account产生了一个借方的余额$250。 Suspense期初余额产生于试算平衡表借贷不相等，当借贷不相等时，会在加总数值较小的一方补记Suspense，调错分录需要将该Suspense余额调整至0。 因此本题中调错是Dr Suspense $250，所以Suspense的期初余额应该是Cr Suspense $250。