關於proprietor & firm 既關係

[匿名]

2008-09-14 1:47 am

之前問左個問題
The proprietor introduced another $500 cash into the firm.

有人答我 assets: cash↑$500 , debtors↑$500
都有人答 assets: cash↑$500 , capital ↑$500

in this case, proprietor係比錢落firm投資定係借住比firm??兩樣有無吾同??
仲有debtors係放係assets定係liabilities??
proprietor同owner係米一樣架??

如果以後再遇到呢D題目..我要點睇呀..
答得夠仔細比你10點!!!!比埋example我仲好!!
吾該你地呀...

回答 (1)

用戶2576

2008-09-14 3:15 am

✔ 最佳答案

Do look everything from the angle of the firm.
As I have mentioned, if the fund is for capital, the entry must be Dr. Cash Cr. Capital. If the funds is for financing, then Dr. Cash Cr. Proprietor's current Account.
Debtors is an asset of the firm. If somebody owe you money, do you think you have an asset? Yes, as you can get cash from the debtor later on. Debtors must be an asset of the firm. Proprietor and owner is the same person.
You have to study and know more about Assets, Liabilities, Income and Expenses. Get the basic concept of what a business is and its ownership. Get the basic concept of bookkeeping.

2008-09-13 19:17:31 補充：
有人答我 assets: cash↑$500 , debtors↑$500
This answer must be wrong..How can assets be increased at the same time. Crazy.

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