a credit sale of office equipment for $6 200 had been recorded in the sales day book.the office equipment was acquired for $12
000on 1 july 2005. the company provides for depreciation at a rate of 20%per annum on the cost of office equipment held at the end of each financial year.
要開勁多journal.....點解既?
會計.........error
2008-09-14 4:38 am
回答 (3)
2008-09-19 10:43 pm
✔ 最佳答案
首先要理解左條題目先:間公司將賣左office equipment既sales proceeds $6,200 入錯左去sales day book, 咁即係個sales大左$6,200, 所以肯定要dr.返出黎, 如果要開disposal a/c既話, 咁即係:
Dr. Sales 6,200
Cr. Disposal 6,200
果件office equipment係1/7/05用$12,000買返黎既, 即係個cost係$12,000, 咁要做disposal既話就要:
Dr. Disposal 12,000
Cr. Office Equipment - Cost $12,000
間公司既depreciation policy係年尾有响度既office equipment就計, 即係買果年計哂全年, 賣果年就唔使計; depreciation係每年20% on cost, 即係straight-line method; 咁果件office equipment係1/7/05買既, 唔知你條題目係話做緊邊年既數; 就當係埋緊31/3/08先啦, 即係果件office equipment既accumulated depreciation係$12,000 x 20% x 2年 (31/3/06係第1年, 31/3/07係第2年, 31/3/08哩年賣鬼左所以唔使計), 即係=$4,800; 做disposal要:
Dr. Accumulated Depreciation - Office Equipment 4,800
Cr. Disposal 4,800
咁又因為之前冇做disposal, 所以哩$12,000既office equipment已經計左depreciation, 咁要減返佢出黎:
Dr. Accumulated Depreciation 2,400
Cr. P&L - Depreciation 2,400
咁你會發現係個disposal a/c入面依家有$1,000既dr. balance (Dr. Side有$12,000; Cr. Side有$6,200 & $4,800), 最後將哩$1,000 close 去P&L:
Dr. P&L - Loss on Disposal 1,000
Cr. Disposal 1,000
攪掂哂, 頂哂籠5條journal, 唔算多.
2008-09-19 8:36 pm
以我估計, 閣下應該係想指 另一位回答者的 情況 2
(都唔係好多entry)
每年都要做depreciation--(視乎你幾時年結, 假設幾個月都當一年折扣先,
同埋假設定 你 year end 係 每年 3 月)
DR Depreciation($12000.00 * 20%) =2400
CR Accumulated Depreciation 2400
買走 asset 的 entry :
Dr bank $6200
Dr Accumulated depreciation 7200 (因己折舊 3 年)
Cr Office Equipment $12000
Cr P&L - gain on disposal $1400
(都唔係好多entry)
每年都要做depreciation--(視乎你幾時年結, 假設幾個月都當一年折扣先,
同埋假設定 你 year end 係 每年 3 月)
DR Depreciation($12000.00 * 20%) =2400
CR Accumulated Depreciation 2400
買走 asset 的 entry :
Dr bank $6200
Dr Accumulated depreciation 7200 (因己折舊 3 年)
Cr Office Equipment $12000
Cr P&L - gain on disposal $1400
參考: 我做會計
2008-09-14 5:10 am
唔係好明妳既問題...
係唔係包含兩間公司架?
我估妳既問題係以下其中一個case:
1. A公司係做賣office equipment生意, 賣野俾B公司 i.e. trading
2. A公司買左office equipment黎用, 之後變賣俾B公司 i.e. disposal
如果係1.的話就會變成咁:
A公司賣走office equipment, 要整一條關於做左幾多錢生意--
DR Accounts Receivable 6,200.00
CR Sales 6,200.00
因為A賣走左野, 要扣返呢單生意既cost--
DR Cost of Goods Sold 12.00
CR Office Equipment(或者Stock, 睇下做乜野生意) 12.00
如果係2.的話就係咁:
A買返黎係$12, asset增加--
DR Office Equipment 12.00
CR Bank(或者Accounts Payable, 睇下點俾錢啦) 12.00
每年都要做depreciation--
DR Depreciation($12.00 * 20%) 2.40
CR Accumulated Depreciation 2.40
當A唔用, 要賣俾人, 就"cancel"返個cost同depreciation, 重有賺定蝕--
DR Bank(或者Accounts Receivable, 睇下點收錢) 6,200.00
DR Accumulated Depreciation 2.40
CR Office Equipment 12.00
CR Gain on Disposal($6,200 - $12 + 2.40) 6,190.40
妳可能問1.入面如果A做賣office equipment既生意, 咁d office equipment洗唔洗每年做depreciation? 答案係唔洗, 因為當佢地做"Stock"咁做~
係唔係包含兩間公司架?
我估妳既問題係以下其中一個case:
1. A公司係做賣office equipment生意, 賣野俾B公司 i.e. trading
2. A公司買左office equipment黎用, 之後變賣俾B公司 i.e. disposal
如果係1.的話就會變成咁:
A公司賣走office equipment, 要整一條關於做左幾多錢生意--
DR Accounts Receivable 6,200.00
CR Sales 6,200.00
因為A賣走左野, 要扣返呢單生意既cost--
DR Cost of Goods Sold 12.00
CR Office Equipment(或者Stock, 睇下做乜野生意) 12.00
如果係2.的話就係咁:
A買返黎係$12, asset增加--
DR Office Equipment 12.00
CR Bank(或者Accounts Payable, 睇下點俾錢啦) 12.00
每年都要做depreciation--
DR Depreciation($12.00 * 20%) 2.40
CR Accumulated Depreciation 2.40
當A唔用, 要賣俾人, 就"cancel"返個cost同depreciation, 重有賺定蝕--
DR Bank(或者Accounts Receivable, 睇下點收錢) 6,200.00
DR Accumulated Depreciation 2.40
CR Office Equipment 12.00
CR Gain on Disposal($6,200 - $12 + 2.40) 6,190.40
妳可能問1.入面如果A做賣office equipment既生意, 咁d office equipment洗唔洗每年做depreciation? 答案係唔洗, 因為當佢地做"Stock"咁做~
參考: 我做會計
收錄日期: 2021-04-18 17:05:48
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20080913000051KK02255