剛剛學trai balance.
唔知邊d要放入去 邊d唔洗=(
係咪有得記架?
請大家知幾多答幾多啦..唔好亂答...謝謝大家啦
會 計 trial balance 一 問
2007-10-24 5:46 am
回答 (7)
2007-10-24 6:18 am
✔ 最佳答案
trial balance是所有accounts的總結,每個財政年度未就會做1張trial balance
為所有accounts作總結用來準備做final account.
有方法記item的位置的!
tial balance中的Dr side.必定是Assets/Expenses的items.
e.g: Bank(CA), Debtor(CA), Motor Van(FA), Rent(E), Salary(E)
而Cr side則必定是Capital/Liabilities/Incom的iems.
e.g: Capital(C), Sales(I), Creditor(CL), Loan from Bank--2年後還(LTL)
因為Accounting Equation>> A + E = C + I + L
所以tial bal的Dr side(A,E)必定相等於Dr side(C,I,L)
所以做trial bal的時候
應該先看題目的資料, 然後將items的分類
是asset? capital? liabilities? income? 還是expenses?
然後按它們的類型決定入落trial bal的Dr side/Cr side.
A + E (Dr side) = (Cr side) C + I + L
參考: myself 希望幫到你!
2007-10-24 5:57 am
no need to include closing stock, however, trial balance include opening stock, pls note.
2007-10-25 8:53 am
很簡單，其實只要自己懂得分辨assets,liabilities,capital三大類
跟住記住 assets(dr.+ cr.-),liabilities(cr.+dr.-),capital(cr.+ dr.-)就不會錯啦！=]
這些題目是送分的，不要錯啊！
跟住記住 assets(dr.+ cr.-),liabilities(cr.+dr.-),capital(cr.+ dr.-)就不會錯啦！=]
這些題目是送分的，不要錯啊！
2007-10-24 6:00 am
double entry system ->balancing off -> trial balance
total debit balance = total credit balance
Trial balance is a list of all debit balances and all credit balances in the books added up separately on a particular date
total debit balance = total credit balance
Trial balance is a list of all debit balances and all credit balances in the books added up separately on a particular date
2007-10-24 5:58 am
ALL 有BALANCE B/D的數都要放入TB因為要放入TB的東西都會帶落下一年,如sales,expenses,income都可以出profit是反映出本年度的數so唔會放入tb只放在p&l.
2007-10-24 5:55 am
T/B是把LEDGAL的BAL C/D寫入T/B內,這樣會知你入的TRANSACTION是否BALANCE.之後才入P/L或M A/C,最后入B/S.
2007-10-24 5:53 am
trial balance 試算表， 是把所有賬目的餘數放入去， 餘額是借方的， 入借方；
相反地， 餘額是貸方的， 入貸方。
記住， trial balance 的 借貸方的總金額一定相等。 否則， 是計錯或填錯。
Hope can help you.
相反地， 餘額是貸方的， 入貸方。
記住， trial balance 的 借貸方的總金額一定相等。 否則， 是計錯或填錯。
Hope can help you.
收錄日期: 2021-04-13 14:06:58
原文連結 [永久失效]:
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