2/5/07 - 30% Deposit Payment to ABC Co.(Creditor) for goods. $100,000
12/5/07 - 70% Balance payment to ABC Co.(Creditor) for goods. $300,000
14/5/07 - The goods are received from ABC Co., and sale to Global Co. $550,000
會計題 - 以下情況應點入帳?
2007-06-28 8:11 pm
回答 (2)
2007-06-28 11:30 pm
✔ 最佳答案
2/5/07 Dr. Deposit $100000 Cr. Bank $10000012/5/07 Dr. Purchase $400000 Cr. Deposit $100000 Cr. Bank $300000
14/5/07 Dr. A/R- Global Co/Bank/Cash $550000 Cr. Sales $550000
*The double entries should be like these. But I find that the % of payment to creditor is wrong. Because the total purchase is $400K, then 30% deposit should be $120K and 70% balance should be $280K.
2007-06-28 8:30 pm
2/05 Dr. purchasing (購貨) from ABC (product name) 400,000
Cr. bank (銀行) " " " 100,000
A/C's payable (應付帳款) 300,000
12/05 Dr. A/C's payable (應付帳款) 300,000
Cr. bank (銀行) " " " 300,000
14/05 Dr. bank (銀行) 550,000
Cr. Sales (銷售) 550,000
( 假設在 14/05 是收 支票/現金, 是果是期數, 就 Dr. A/C's receivable 應收帳款)
Hope the above is correct for I didn't do accounts for many years)
Cr. bank (銀行) " " " 100,000
A/C's payable (應付帳款) 300,000
12/05 Dr. A/C's payable (應付帳款) 300,000
Cr. bank (銀行) " " " 300,000
14/05 Dr. bank (銀行) 550,000
Cr. Sales (銷售) 550,000
( 假設在 14/05 是收 支票/現金, 是果是期數, 就 Dr. A/C's receivable 應收帳款)
Hope the above is correct for I didn't do accounts for many years)
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