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The double entry for the ABC Company would be: Debit Creditors account Credit Sales returns account 39 FINANCE FOR TOURISM AND HOSPITALITY If Dennis Debtor returns £120 of faulty goods. The double entry for the ABC Company would be: Debit Sales returns account £120 Credit Debtors account £120 The entry into Dennis Debtor’s personal account in the sales ledger: Sales (invoice 234) A C T I V I T Y Dennis Debtor £ 520 Sales returns A/c no: SL 51 £ 120 3 5 m i n u t e s Which one of the following would be the correct entry in a personal account to record when a customer's cheque is returned unpaid?
To correct this requires the double entry: 18 1: INTRODUCTION TO FINANCIAL ACCOUNTING Debit the fixed assets account £2,000 Credit the bank account £2,000 Bank account £ 11,000 Suspense Fixed assets Bal c/d 11,000 8,900 Bal b/d Bal b/d £ 100 2,000 8,900 11,000 Bank Bank Bal b/d Fixed assets account £ 2,000 Bal b/d Bal c/d 2,000 1,000 £ 1,000 1,000 2,000 Now all the errors have been corrected we can redraft the trial balance. Debit £ 8,900 Bank Capital Purchases Creditors Rent Sales Fixed assets A C T I V I T Y Credit £ 10,000 3,000 2,000 600 1,000 13,500 6 5 1,500 13,500 m i n u t e s Which one of the following statements is not true?
In many instances where an invoice is for the provision of a service then the invoice will be sent out to the customer after the service has been provided. 4 Credit note A credit note is effectively the reverse of an invoice. It is a document issued by the seller to show a reduction in the amount owed by the buyer. The reduction could be due to a variety of reasons such as: (a) (b) (c) Goods were not according to specifications; Goods were damaged during packing or transit; Goods were faulty. A credit note is sometimes printed in red to distinguish it from an invoice.
CTH Finance for Tourism and Hospitality by BPP Learning Media