會計accounting中的accruals and prepayment

Accruals係果個period應該要有既費用, 但係period end既時候未俾.

example 1:
今個月人工要俾$100,000, 但係公司會係下個月2號先出糧. 由於d人工係哩個月既支出, 所以係P&L入面既salary應該要計哩$100,000, 但係又未出糧俾員工, 所以要做accrual:
Dr. Salary $100,000
Cr. Accruals $100,000
Salary係P&L既Expenses之一, 所以係Dr. Side.
Accruals係未俾既費用, 下個月須要俾返既, 所以係Current Liability, 係Cr. Side.

Expample 2:
15/1/08~14/2/08既電費係$500, 2月先收到單同埋俾錢, 咁但係$500入面有一半係屬於1月份既支出, 所以1月既時候要做accrual, 做法有兩種:

第1種係1月埋數既時候, 根據之前既記錄去估計電費會幾錢, e.g. 15/12/07~14/1/08張單係$600, 咁係1月尾既時候就估計1月份果半個月既電費係$600 / 2 = $300, 做accrual:
Dr. Utility Expenses (P&L Item) $300
Cr. Accruals (B/S Item) $300
Expenses係費用, 所以係P&L既Dr. Side.
Accruals係負債, 因為應該要俾, 但係未俾; 唔好因為佢未黎張單就以為係唔須要俾, 因為liability既definition係: 因過去發生的事情(享用左供電服務)而導致公司將須要付出代價(下個月黎電費單時須要交返有關哩半個月既電費, 估計係$300), 所以係B/S既Cr. Side.

第2種做法, 係等收到張$500電費單既時候, 將佢除半做返入1月份既account入面, 即係係2月份既時候改返1月份既數:
Dr. Utility (P&L - Expenses) $250 ($500 / 2)
Cr. Accruals (B/S - Current Liability) $250

如果係考試題目既話, 會講明個expenses係幾時到幾時既費用同埋幾多錢, 咁自己去portion返應該要計入佢指定既period既數, 做返accruals就可以喇; 如果係幫公司入account既, 係用尾既時候應該用返example2既第1種做法去估計有幾多expenses係月尾應計而又未俾, 做返accruals, 咁先係正確既做法. (雖然by practise好少人真係會咁做)

Prepayment係俾左錢先, 之後再享用個服務; 即係錢就俾左, 支出就未到期去計.

Example 3
根據租約, 公司係月尾須要預先支付下個月$10,000既租金, 所以公司已經俾左$10,000, 但係果$10,000係下個月既租金, 所以唔可以計入今個月既expenses:
Dr. Prepayment $10,000
Cr. Bank $10,000
Prepayment係因為過去發生既事(預先俾左$10,000), 令到公司將會有經濟得益(下個月俾少$10,000), 所以係asset, 因為少過12個月, 所以係current assets. Asset係B/S既Dr. Side.
到下個月既時候, 租金既支出要計喇, 不果因為之前已經俾左, 所以唔使再Cr. Bank去俾, 於是乎就:
Dr. Rent $10,000
Cr. Prepayment $10,000
Rent係P&L入面既expenses, 所以係Dr. Side.
Prepayment原本係B/S入面既Dr. Side, 依家Cr.佢, 就可以令佢少左or冇左, 就可以抵銷返之前俾左既prepayment.

Example 4
電話費每3個月出1張單, 每次都係預繳既形式, 即係1月15日黎$300電話費單, 交15/1/08 ~ 14/4/08既電話費, 咁係1月既時候就會:
Dr. Tel (P&L - Expenses) $50 [($300 / 3) / 2]
Dr. Prepayment (B/S - Current Assets) $250 ($300 - $50)
Cr. Bank $300
2月既時候:
Dr. Tel (P&L - Expenses) $100 ($300 / 3)
Cr. Prepayment (B/S - Current Assets) $100
Prepayment原本係Dr. Side 有$250, 依家少左$100, 因為計左入哩個月既expenses.

同樣既情況通常會出現係交1年既insurance, 交1年既B.R.Fee, 交2個月水費, 交個月煤氣費, 預繳18個月手提電話費等等.

Accruals And Prepayments

Example:
The electricity is around $200 per month on average. This month I did not receive the bill yet. As the expense (electricity) has been incurred, I have to make accruals for it.
Dr Utilities - electricity (P/L item) 200
Cr Accruals (B/S item) 200

I subscribed for a magazine at $1200 for a year starting this month. I will pay in advance for 12 months.
Dr Prepayment (B/S item) 1100
Dr Subscription (P/L item) 100
Cr Accounts Payable (B/S item) 1200

Income Statement
---------------------
Administrative expenses
Utilities 200
Subscription 100

Balance Sheet
----------------
Current asset
Prepayment 1100

Current liabilities
Accounts Payable 1200
Accruals 200

Accruals
P&L中:
Dr.P&L (佢係應該在上之繳費時俾,但仲未俾,所以放在P&L的 expense)
Cr. Accruals
Balance Sheet:
放在Current Liabilities中(因佢係上期繳費中未俾的金額,是負債)




Prepayment
P&L:
方法一.
Dr.Prepayment
Cr.P&L(佢係上期交多左的$,當為revenue係等同在expense的計算中減去交多左的金額.)
方法二.
你可以在P&L的expense中..搵番果個交多左錢的ACCOUNT去減番...舉個例你會明D...
依家電費交多左$100
今期的電費係$200
在P&L中...
expense : $
電費($200-$100) 100
或者
你可於revenue中記錄
revenue : $
prepayment 100
兩個ways二選一..唔可兩個同時用...)
Balance Sheet:
放在Current Assets
將佢看成資產...佢其實只係上期俾多左的費用...你將佢看成等同今兼要交的電費咁做...只係今期同上期的名字不同而已!!)