會計,balance sheet應該點做?

正如樓上一樣, 但想補充幾點.
做數步驟一般會比幾個transaction你, 你入好數後就計好所有a/c的closing balance, 之後將所有a/c的balance寫去trial balance. 之後利用trial balance資料製作income statement, 再利用income statement的net profit/loss及trial balance資料做balance sheet.
一般會考極少要你做粉紅色字既野, 因為太簡單.
Balance Sheet個樣式係點, 要放乜, 你一定要做熟或背熟. Non-current assets, current assets, capital, liabilities要放乜, 你讀book of original entry已經有教點分同講左部分例子. 另外要留意current assets入面item要跟次序放.
balance sheet係會考會計真係好重要, 所以就算你唔識都要讀到識.

2008-02-28 21:15:59 補充：
Balance Sheet=資產負債表
trial balance=試算表
balance=結餘
net profit=純利
income statement=損益表

asset=資產
non-current asset=固定資產
liab.=負債
capital=資本

Still remember this equation for Balance Sheet in Financial Statement.
Assets - Liabilities = Shareholders' Equity (Issued Share Capital Retained Earnings )
You have a clear concept of what is an asset, what is a liability. This is the most important of the left hand side or the top side of a balance sheet. The right hand side or the bottom side of the balance sheet is quite simple.
You then have a clear categories of long term or short term assets and liabilities. Then group each figuare in these categories where appropriate and present it in a general acceptable balance sheet format which you can get a reference in accounting books or financial statements of a company or a listed company.


2008-02-28 10:20:25 補充：
Shareholders' Equity (Issued Share Capital + Retained Earnings )

先做好trial balance, 再做income statement, 最後balance sheet
要搞清楚expenses, revenue, assets, liabilties
要計好折舊, accrued expenses 及prepayment.