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来源:百度文库 编辑:高考问答 时间:2024/04/29 06:11:51
NATIONAL CO. grants a $100 sales allowance for damaged goods.NATIONAL CO.journalizes this transaction by debiting Sales Returns and Allowances and crediting Accounts Receivable as follows:
After the preceding entries are posted,Accounts Receivable has a $6500 debit balance as follows:

NATIONAL公司允许有价值$100的货物遭到损坏,NATIONAL 公司现要将这$100的货物损坏费记以损失的形式记借方的销售回退的账上(debit - ), 将允许损失的账以进账的形式记代方的应收帐款栏。(credit +)
当账目记录登出时,在应收帐款栏的总额应在借方下,共有$6500。