ACCA考试《3财务会计》讲义辅导18.docVIP

ACCA考试《F3财务会计》讲义辅导18 本文由高顿ACCA整理发布，转载请注明出处 ?? 　14.3 Adjustment to profit: ? 　　The correction journal may result in a change in profit, depending on the whether the debits or credits the income statement. ? 　　Solution: ? 　　The following correction journals have been posted by B: ? 　　(1)Dr. Suspense 4,000 ? 　　Cr. Rent 4,000 ? 　　(2)Dr. Payables 2,500 ? 　　Cr. Suspense 2,500 ? 　　(3)Dr. Loan interest 1,000 ? 　　Cr. Loan 1,000 ? 　　(4)Dr. Suspense 650 ? 　　Cr. Sundry income 650 ? 　　(5)Dr. Suspense 6,000 ? 　　Cr. Cash 6,000 ? 　　His draft profit figure prior to posting of these journals is $355,000. ?