A company had a balance on its accounts receivables control account (總帳)of $517,000 at 30 November 20×8. This did not agree with the total of the list balances in its receivable ledger(明細帳). Following an investigation, the following errors were discovered:
(1) A contra with a customer of $1,400 was omitted from the receivables ledger control account(總帳)
(2) An invoice of $3,800 was posted to the customer’s account(明細帳) as $1,800
(3) The sales day book had been overcast by $1,500 加總錯誤，影響總帳
(4) A debit balance that had been extracted from the sales ledger of $1,000 had been incorrectly recorded in the list balances(明細帳) as a credit balance
What is the revised accounts payable control account (總帳)total after correcting the errors above?
先看問號，調整後的應收帳款總帳是多少?
我們調整的原理是誰錯了調誰，所以碰到這種題目，一定要辨別題幹中描述的到底是明細帳還是總帳，而不是一上來就一通亂調。
根據剛才講的原理，我把題目中出現的總帳用紅色標出，明細帳用綠色標出，這道題問的是總帳餘額，那我們就來調總帳:
(1)總帳有一筆和顧客的抵消漏記了，需要調減$1,400;
(2)明細帳錯了，總帳沒有錯，此題不用調;
(3)銷售日記帳加總錯誤，多加了$1,500，影響總帳，調減$1,500;
(4)有一筆借方金額$1,000被錯誤的記到了明細帳貸方，明細帳錯了，總帳沒錯，此處不用調;
那麼調整後的總帳餘額為 $517,000-$1,400-$1,500=$514,100