A company’s motor vehicles at cost account at 30 June 20X6 is as follows MOTOR VEHICLES - COST $ $ Balance b/d 150,500 Disposal 85,000 Addition 120,950 Balance c/d 186,450 271,450 271,450 What opening balance should be included in the following period’s trial balance for motor vehicles - cost at 1 July 20X6?
A、$271,450 CR
B、$271,450 DR
C、$186,450 CR
D、$186,450 DR
A、$271,450 CR
B、$271,450 DR
C、$186,450 CR
D、$186,450 DR
【参考答案及解析】
Balance carried down from previous period shows debits exceed credits and so it is a debit balance brought down for the new period
Balance carried down from previous period shows debits exceed credits and so it is a debit balance brought down for the new period