(1)首先我想問下平時做journal果陣,入人名果時如果有discount就會係果時減去,咁discount 去左邊,唔洗開返account平返數ga咩?
(2)book 同account係咪唔同
(3)我想要 invoice 既入數流程
(4)purchases and sales ledger 入面既野係咪只有returns inwards/outwards account 同埋人名account,再者general ledger係咪有個discount account,
(5)day book and journal分別係咪係一個係以日計,一個以月計?
(6)sales ledger control 係咪指the amount of sales 分別點樣賣出,定係正係指所有debtors既數目,咁呢個account要入d野係來自邊d account(eg cash book,sales day book,discount allowed,returns inwards book,dishonoured cheque,仲有冇其他acc,我想全部知道曬)
(7)cash sales 計唔計落sales ledger control
以下係我本會計書既題目,我唔多識
(1)cash sales of $3000 had been incorrectly recorded in the sales day book
(2)goods with an invoice price of $695 were returned by a customer on 31 march 2006.no entry had been made in the books of accounts in respect of this transaction.
(3)a dishonoured cheque from a debt ,$1212 had not been recorded in the books
(4)free samples sent to a customer,were wrongly recorded as a credit sale of $750 in the sales day book
入去statement and control account(all debtors)
THX~
會計問題+control account問題20分
2008-09-07 6:44 am
回答 (1)
2008-09-07 7:32 am
✔ 最佳答案
都好多問題喎,睇你都係初學簿記1.不是很明你的入人名時是指什麼, 一般買賣有discount就會即時處理, 書本會教開個discount allowed 或者 discount received 記錄個discount 來平衡條數; 不過實際多數公司都會直接扣落去purchases 或者 sales 到
2. book 唔同 account, 一本book 係專門記錄有關帳目,例如purchases, sales, bank 等; 而account就係個別一個帳號/科目, 例如 客戶A,B; 租金, 水費等都是一個獨立的account
3. 流程~~ 出quotation給客,收到客戶的confirmation/order,出貨時就出埋invoice囉; invoice內包括所有出貨資料,貨名,數量,單價,客戶名,發票號碼,付款方式等
4. 係
5. 唔係用時間來分, day book 主要意思係要日日都去update, 要有最新的數據; journal 亦唔一定係一個月先做一次, 一日做一條journal又得, 一個星期一次又得.
6. sales ledger control 即係客戶debtor明細帳, 記錄所有客戶的個別交易及結欠, 要入的資料來源基本只差一樣都已經講齊(以考試來講), 就purchases ledger control會有可能與sales ledger control 係同一個人, 就會用對沖(set-off)互相扣減
7. 應該都會入, 只係個名就叫cash sales當係一個人名
1. incorrect 無指那方面錯, 係amount錯 or cash/credit 錯?
2. 有退貨未照入兩本book囉, Dr return inwards Cr customer
3. 同上一條差不多, Dr customer Cr bank
4. Dr sales Cr customer
entries 其實好簡單, 初學主要係分辨sales day book 與 sales ledger control, purchases day book 與 purchases ledger control
兩個ledger control都係記錄人名(即係客戶及供應商), 就係要清楚知道當前人地sales ledger control欠你幾多錢, 同樣知道你欠人地purchases ledger control 幾多錢, 這兩組數都會最後去到balance sheet, 而sales day book 及purchases day book 就會去 profit and loss
不過書教出來只係為考試用, 實際出來工作就完全兩回事, 第一極少公司會有齊七本book, 好多都係得本bank book, 其他都係一本general ledger 做晒
收錄日期: 2021-04-13 17:49:14
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