《会计制度设计》形成性考核册作业2答案（The answer to the formation of the accounting system design）.docVIP

《会计制度设计》形成性考核册作业2答案（The answer to the formation of the accounting system design） The answer to the formation of the accounting system design Question 1. Please point out the following cash journal problems. A: there are problems 1. No total of this day. 2. The total calculation of monthly statement loans is wrong. 3. There are no registration dates for the sections of the program. 5. There is no type and number of settlement vouchers. 6. There is no record year. The second is an example of how prepaid accounts are accounted for in accounts payable accounts, and the accounts receivable and prepaid items of the balance sheet. A: 1. A company with a small prepaid account does not set up an prepaid account account, while the advance payment is directly credited to the accounts payable account. Accounts payable will be paid in advance if there is a debit balance. The accounts receivable item of the balance sheet shall be calculated according to the final debit balance of the accounts receivable and the final debit balance of the advance account details account. According to the balance sheet of the final debit balance and the balance sheet of the accounts payable account, the prepaid accounts item of the balance sheet shall be calculated according to the final debit balance of the prepaid accounts and the accounts payable account. Article 3 pearl river company is a subsidiary of zhujiang group. Its main business is manufacturing and sales force energy air conditioner. Group company financial check for the pearl river company sent the inspection group, inspection group in the pearl river company merchandising on the internal control of survey, spot check the relevant vouchers, books and other accounting information. Among them, the relevant conditions of the inspection teams investigation of the invoice are as follows: 2 (1) inspection group retained for warehouse invoice warehouse delivery couplet checked, according to the second league registration with warehouse and c