會計問題...急!

Question

a private purchase of $140 had been included in the business purchases
咁點做correction ?
debit 咩? credit咩?
關唔關suspense 事?

Answer 1

題目即係話，公司個purchase個數中有$140係個pwner自己(個人)買的stock。換言之，即係有$140係個老細自己洗左。

double entries係:

Dr Drawing $140
Cr Purchase $140
To cancel the amount of drawing from the purchase/
Correct the wrong entries of purchase which should be treated as drawing.

唔關suspenses事，通常關suspenses事果d係俗稱“瘸腳”的double entries，例如:
有一個purchase transaction係$1,000，但係個accountant就入左Dr Purchase $1000 Cr Bank $100，甘就係“瘸腳”的double entries而衍生出$900的suspenses。

Answer 2

如果是owner private purchase
Debit sole propriater or sharesholder current account (=business owner withdraw)
Credit business purchases

如果是是員工 private purchase
員工開check/deposit $$ to company
Dr Bank
Cr Business purchases

唔關suspense 事