✔ 最佳答案
先聲明, 我以下講既係認真!
Account呢科無速成法, 無得一步登天. 如果你之前double entry個底打得唔好, 你將來學咩折舊, 壞帳等都係徒然. 如果你DL個底真係好唔掂, 我建議你真係要好好打好呢課既底, 將來再學先得心應手.
因為字數及時間所限, 係呢度真係好難教到你所有你唔識既課程, 你不如叫同學/老師教你, 或者上補習班(私人或大型補習班)仲好. 以下我會講各課內容大要, 但不代表書中所有內容:
- Bank reconciliation statements: 主要教如何根據銀行月結單修正cash book bal, 以及解釋為何月結單結餘不等於cash book balance.
- The journal: 抄寫工作是也. Journal入面, 你會寫Dr/Cr咩野, 同埋寫埋做咩生意.
- Accruals and prepayments: Accrual分兩種, 一種係Accrued income, 即我地比左服務人, 但未收錢. Accrual expenses就今年支出仲未比$. prepayments就係今年預繳下年支出. In advance就係我地收左人$, 但係未比服務人.
- Depreciation of fixed assets:Nature and calculations: 兩種: straight-line: 年年折舊一樣(cost-scrap value)/estimated useful life. Reducing balance: 折舊一年比一年少.
- Double entry records for depreciation. Dr: P/L Cr: Pro. for dep.
- Bad debts and provisions for bad debts and discounts allowed: Bad debts就係我地賣貨比人, 但係人地無能力比錢, 係一個支出. Dr: Bad Debts Cr: debtors. PBD就係我地估今年有幾多人唔會還錢. 要入既數要視乎每年增/跌幅而定. 如果今年比去年多, 你要將差額Dr: P/L Cr: PBD.
- Suspense accounts and errors: 教你如果你之前入錯數點修正.
- Manufacturing accounts: 計生產成本的final account, 你背熟個樣識用就得.
會計書我建議睇Frank Wood, 或者朗文出既accounting study guide.
2007-03-21 20:45:01 補充:
Receipts and payments accounts and income and expenditure accounts呢兩個係非牟利公專用既account. 前者同cash book差唔多, 後者同P/L差唔多.Control accounts一種係purchases ledger control a/c, 另一種係sales ledger control account. Control account主要係睇你各debtors/creditors a/c既總和是否如control account所示一樣.
2007-03-21 20:45:59 補充:
以上我就係咁講下, 但你始終一定要睇書.
2007-03-22 14:40:48 補充:
如果要買有中文解釋既我建議你買本有中英對照既, 因為有D terms你就咁睇係唔會明. 例如: Debit=借...