[會計] journal entry問題??20點

wong

2008-01-02 3:11 am

journal entry問題??
1)received invoice for inventory from G IIford $165
2)received invoice from S Grantson for inventory purchases $385

呢2條係咪同用同一種方法入journal entry!!

3)sent invoice to V Wenton for $737 cost of goods sold $500
4)O Burn purchaesed goods on credit form Mule $517 . cost of goods sold $280

5)cheque received form V Wenton $562

更新1:

條題目話: Moles commenced business!! 咁跟番第4條! 4)O Burn purchaesed goods on credit form Mule $517 . cost of goods sold $280 Mule 係咪我地company? 如果Mule 係我地company!咁又點做???

回答 (1)

tomcwp

2008-01-03 1:40 am

✔ 最佳答案

1) Dr Purchase $165
Cr A/C Payable - G Ilford $165

2) Dr Purchase $385
Cr A/C Payable - S Grantson $385

1 & 2 是用同一個方法入的, 因第1 條已說明是 for inventory, 這証明 G Ilford 係這間公司的供應商. 所以都是入purchase

3) Dr A/C Receivable - V Wenton $737
Cr Credit Sales $737

Dr Cost of goods sold $500
Cr Inventory $500

4) O Burn 是我們公司
Dr Purchase $517
Cr A/C Payable - Mule $517

Cost of goods sold $280 是不用做的, 因為是供應商的 transaction.

5) Dr Bank $562
Cr A/C Receivable - V Wenton $562

如有問題, 請在補充問題加上, 我會再回覆你.

2008-01-03 23:36:09 補充：
Moles commenced business!! 解釋是 : Moles 關始左佢的商業. 我想問Moles 是不是 O Burn 的股東? 如果是在之前做法就對.如果Mule 係我地company! 咁又點做??? 請說明Dr A/C Receivable - O Brun $517Cr Credit Sales $517Dr Cost of Goods Sold $280Cr Inventory $280 其實你可不可以把第4條的問題完整給我, 這樣我才能可以給你一個肯定的答案.

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