PA CE97 Q10

2007-03-18 10:45 pm
I want to ask why:
"Salaries included $6,000 cash drawings by Wong in March 1997."
needs to be entered in appropriation, and current accounts?

回答 (1)

2007-03-19 3:47 am
✔ 最佳答案
冇see過97題目(因為冇pass paper)

Salaries included $6,000 cash drawings by Wong in March 1997
即是Salaries一般是expenses
會入落profit & loss (income statement)

咁drawing不可以入落income statement
只會出現在,capital (drawings)

入落current accounts?
咁都是一個dr
一個cr
咁capital 入咗(dr)
要入返current account(bank cr)

appropriation講咗(即capital 內drawings)


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