ACCOUNT問題(20分)

daybook 係每日既入帳數簿~~即每日有出入過既數目都mark底。
ledger係開哂每個各個既戶口，例如每間公司、bank、人名等等。
cash book 係入所有經"現金"往來的數，例如用現金買賣既項目，全部都要入。

account 其實唔難，只要你肯花時間去做練習，不過可能你剛剛先接觸呢一科，
所以唔係好知up乜，但如果你係有心既...
你將本書由頭開始睇，慢慢去理解，睇左頭1-2個chapter，你就會開始明白架la~~
講不定你會對呢一科好有興趣，因為將來對你的理財很有幫助架~~

^.^ 比心機呀~~

-->咩叫daybook?daybook係咩o黎?
Daybook is used to record every day transactions. It is just a memo, and it is not used for part of double entry.
For example, a sales jounal is one of the daybooks. Pls imagine the operations of a trading firm. When a customer buys something from you on credit (a credit sales), the u will record the sales in the daybook. And there would be more than one transaction everyday. So you will only extract the subtotal from the journal to the legder.

-->ledger係咩黎?
Ledger is used as part of double entry. It is used to record the double entry.

-->咁咩係cash book?
Cash book is one of the ledgers. Whenever there is transaction related to the cash, then there would be an entry in this book. For example, a customer buys a good and gives u cash. Then u will Dr. Cash and Cr. Sales.

-->點樣學好account?我成日睇唔明up咩..
I think you need to know the accounting system first. How the record initiates. If you know it then u will know which book is used for what purpose.

Also, u have to do more exercise. and whenever u have anything that u dun know u hav to ask ppl asap.

day book是用來記錄每天都transactions

ledger是用作計算每一個account每月或每年的total數

cash book是用來記錄所有的現金收入和支出的

我覺得做多d數會好一點，唔明就要問，找人幫你解決問題，不要累積太多的問題。