圖中果點樣prepare個 profit and loss account ??

sorry,我開唔到個圖...

你係咪問點當賣non-current assets時要做果個Profit and loss a/c??

Eg.
1july2010: a firm purchased a computer for $10 000 Cash, Estimated useful life is 2 yrs, Estimated scrap value is $4000.
30June2012: Sold the computer for $3800 Cash.

Disposal of computer a/c
Computer $10000 Dr
Acc. dep'n computer $6000 Cr
Cash at bank $3800Cr
(因為1定要keep balance, 所以要加$200o係Cr side)
Loss on sale of computer $200 Cr


Reminder:Profit on sale of "non-current asset" 永遠o係 Disposal of NON-CURRENT ASSET a/c (in General Ledger)既 Dr side, 相反,Loss on sale of "non-current asset"就o係Dr side

Profit on sale of "non-current asset": the difference between the carrying value of an asset and the proceeds from the disposal of the asset, where the proceeds are greater than the carrying value.

Loss on sale of "non-current asset": the difference between the carrying value of an asset and the proceeds from the disposal of the asset, where the proceeds are less than the carrying value.

一個比較麻煩, 但最準確方法就係, 你先將所有double entry寫落書上面, 然後再開不同的T account. 做完之後做bal c/d及bal b/d, 將所有a/c的balance寫落trial balance. 記住Trial balance的總debit和credit要一樣. 之後再準備Trading & Profit & Loss Account, 將所有收入及支出放上去. 格式方面可以參考教科書.