一題中會的問題(material liability) - 會計

The internal auditors for Rockford Products discovered in early 2011 these

errors and omissions in their review of the 2010 financial records.

1. A material liability for salaries of $13000 at Dec.31 2010, was not recorded.
the salaries were charged to salary expense when paid.

2. Prior year's depreciation expense was materially understated by $13500 due
to a computation error.

第一個是debit retained earnings credit salaries expense

第二個是debit retained earnings credit accumulated depreciation

雖然有答案 可是不清楚這種是怎麼記的

想請問一下背後的意思還有記的方法 謝謝

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