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通通都錯!~~

第一個ge caculation係對，但犯下一個serious mistake!!等我再做過啦~~

首先,找出net debtors
$320,000 - $29,500 =$290,500
找provision for doubtful debts
$290,500 x5% =$14525

第一位答題者就係錯呢度啦~~
係decrease in provision for doubtful debts $3475
係income，唔係expenses
係Cr. P/L
唔係Dr.P/L

即net debtors
$290,500
less provision for doubtful debts
$14,525
=$275,975

尋日睇都唔知你錯tim...

2006-12-06 15:49:41 補充：
本來諗住send封e-mail提醒你...但都醒起自己比人delete左幾題，所以今個禮拜未達標，都係自己答...

provision for doubtful debts is to be revised to 5% of debtors at 31 December 2005 = $320,000 x 5% = 16,000#

so, the provision for doubtful debts of $18,000 - $16,000 = $20,000
is debt to P/L too.

Therefore, debtors= $320,000 - 18,000 - 295,000 = 7,000#

Provision for doubtful debts at 31December 2005 = 14525

Increase in provision for doubtful debts = [18000-(320000-29500)*5%] = 3475

如果入Trading and Profit and Loss Acc.就放個Increase個數去Expenses到....

如果入Balance Sheet就要放係Current Assets入面既Net debtors到減...