請問如果有客人在美心餅店買餅咭, 那麼美心在收到客人錢和發出攞餅的餅咭後, 它的accounting entry是怎樣入數的呢?Sales 是在收錢時recognized 還是在收回客人的餅咭時先recognized呢?
When cash was received, the accounting entry will be
是Dr Bank Cr Receipt in advance and Dr Coupon Receivable Cr Sales?
When coupon was returned, how will be the accounting entry?
請問發出餅咭的 coupon 的 accounting entry 是怎樣入數?
2007-02-21 3:27 am
回答 (2)
2007-02-21 9:03 am
✔ 最佳答案
When coupon is sold for cash:Dr Cash
Cr Unearned Revenue
Upon redemption of coupon:
Dr Unearned Revenue
Cr Sales
參考: my accounting lecture notes
2007-02-22 8:27 pm
When cash received,
Dr. Cash
Cr. Receipt in advance
When coupon received,
Dr. Receipt in advance
Cr. Sales
Dr. Cash
Cr. Receipt in advance
When coupon received,
Dr. Receipt in advance
Cr. Sales
收錄日期: 2021-04-29 23:22:50
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