98台大會研零用金問題 - 會計

Table of Contents


If a petty cash fund is established in the amount of $250, and contains $150
cash and $95 in receipt for disbursements when it is replenished, the journal
entry to record replenishment should include credits to the fallowind accounts

(A)Petty Cash $75
(B)Petty Cash $100
(C)Cash $95;Cash Over and Short $5
(D)Cash $100

答案是(D)
請問為什麼不能選(C)呢?

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All Comments

Ethan avatarEthan2011-03-08
短缺記在借方,仍然貸100現金,借95費用
Yedda avatarYedda2011-03-12
謝謝:)