The company succeeded in a court case and 5500 would be received from an insurance company as a compensation for a loss incurred during the year. However, this amunt had not been received on the last day of the financial year and thus had not been recorded in the books.
呢條題目係要prepare journal entries to correct the errors.
Ans 係 Dr Insurance Company, Cr Profit and Loss
中四ACCOUNT--error
2007-08-02 10:47 pm
回答 (2)
2007-08-03 1:35 am
✔ 最佳答案
如果係financial year內已收到錢,那麼journal entries是Dr. Cash/Bank $5500
Cr. Other Revenue (即是Profit and Loss) $5500
但現在題目說未收到錢而且亦未入賬,所以journal entries是
Dr. Insurance Co $5500
Cr. Profit and Loss $5500
希望幫到你啦!!
2007-08-03 02:29:28 補充：
因為這個compensation係income/revenue,所以係Cr Profit and Loss,而入的account應是Other income/Compensation。而不可以入Revenue in arrear是因為這個revenue不是常規的revenue,如果你入Revenue in arrear,那麼這筆compensation便會成為日常的revenue,所以根據這條題目你只可以入Dr Insurance Company,不可以入Dr Revenue in arrear。希望可以使你更明白啦!!
2007-08-02 11:46 pm
因為係間公司一開始搵佢賠 就已經當係收左
但係到年尾都未收到.......因為佢之前已經當收左
咁年尾都未有 咁咪要Dr Insurance Company, Cr Profit and Loss
帶落下一年.......
但係到年尾都未收到.......因為佢之前已經當收左
咁年尾都未有 咁咪要Dr Insurance Company, Cr Profit and Loss
帶落下一年.......
收錄日期: 2021-04-13 00:55:53
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20070802000051KK02710