P.A.(急) thanks!

capital係老闆放資金落去公司
capital account 會是credit

stock can be divided into purchases,sales,returned inwards and returned outwards

purchases = 購貨 自己公司向其他公司購貨 eg . bought goods by cheque for $100
debit : purchases credit : bank
purchases的帳目都是debit side ( except the owner of company took goods )
只有括號內的情況才會把帳目入在credit side

sales = 賣貨

sales account is always in credit side

returned inwards = 別人向our company購貨後 發現貨不對辦 / 貨品有損壞 etc
然後把貨退給our company

eg. mr leung returned $100 of goods to us

debit : returned inwards credit : mr leung

returned outwards = our company 向別人(eg. mr chan )購貨後 發現貨不對辦 / 貨品有損壞 etc 然後退貨給別人 ( eg. mr chan )

eg. we returned $150 of goods to mr chan

debit : mr chan credit : returned outwards


希望幫到你啦

2008-01-09 15:02:56 補充：
returned inwards 應該是 = returns inwardsreturned outwards 應該是 = returns outwardsmy teacher是教 ed 尾的 但書寫的是 s 尾

capital account 有關資本 入面係計番一d 投資者既資本 當中包括佢地既活動
如增加投資入公司既錢 or投資者在公司提出既金額
stock account 只係一個年底先會郁既account