If more than one error or unidentifiable posting to a ledger account arises during an accounting, they will be all merged together in the same suspense account. Indeed, until the cause of the errors is discovered, the bookkeepers are able to correct the errors. 有两种情况下会出现存疑账户: ...
A suspense account is created either by: the computerised accounting system automatically balancing a previously imbalanced manual journal entry, or the bookkeeper recognising an amount directly to the suspense account as part of a manual journal entry. Types of er...
一个临时账户,不会出现在财务报表科目中,只是为暂时调平trial balance 借贷两边总额而专门开设的账户,当会计师找出错误后,suspense account 期末应为零余额; If morethan one error or unidentifiable posting to a ledger account arises during anaccounting, they will be all merged together in the same ...
On 1 October 20X6 Nco had 400000 25c ordinary shares in issue.On January 20X7.there was a right issue of one of five at 1.50.the entry in the share premium account was omitted in error and as a result the trial balance at 30th September 20X7.did not agree What balance would have b...
(Accounting 会计) a temporary account in which a company records items until they can be put into the correct or final account暂记账户 随便看 bigbang bigboard bigbucks bigbusiness bighitter bigleague bigname bigsteel bigticket bigtime bilateral bilateralcontract bilateralcredit bilateralmonopoly bill ...
their proper accounts determined. In balance sheet terms, a suspense account is not ideal, as it can prevent you from accurately balancing the books. However, in your day-to-day business activities, using a suspense account in accounting is much like placing a document on a “to file” ...
A suspense account is a temporary account in the nominal ledger that is used in two main situations. Fundamentals of Financial Accounting: as with many topics, you would be well advised to practise a methodical approach to answering questions about suspense accounts, which are highly likely to ap...
Words related to suspense account an account used temporarily to carry doubtful receipts and disbursements or discrepancies pending their analysis and permanent classification Related Words account statement accounting account Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University...
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The balancing entry will go to the suspense account: Suspense account Dr Cr Discount received 28,000 TB difference 8,800 Discount allowed 12,000 Purchase ledger control account 7,200 28,000 28,000 The account is now cleared. Fundamentals of Financial Accounting: as with many topics, you would...