ch02 Analyzing Transactions 财务会计英文版课件.ppt

Flow of Business Transactions 1. Failure to record a transaction or to post a transaction. 2. Recording the same erroneous amount for both the debit and the credit parts of a transaction. 3. Recording the same transaction more than once. 4. Posting a part of a transaction correctly as a debit or credit but to the wrong account. Dec. 23 NetSolutions paid $1,450 for supplies. 22 23 24 25 23 Supplies 14 1 450 00 Cash 11 1 450 00 Purchased supplies. Dec. 27 NetSolutions paid the receptionist and part-time assistant $1,200 for two weeks’ wages. 27 28 29 30 27 Wages Expense 51 1 200 00 Cash