account 功課 只係幾條[20點]

1) Dr returns inward 350
Cr Bank 350
這個是, 你看看情況是, 有人要退貨. 所以你要退錢俾人. 所以 錢 ↓ 即 asset ↓ ~ 因為退番俾人~ 另外, 因為件貨應該都唔用得啦~ 要報銷, 所以當費用咁出咗去, expense ↑, 咁 capital 就 ↓ 啦

2) Dr Office equipment (asset) 5,500
Cr Bank (asset) 5,500
用銀行俾錢買固定資產. 兩樣都係 asset, 所以呢~ 呢個係 asset 同時間↑及 ↓

3) Dr Bank (asset) 8,000
Cr H. Chan (liabilities) 8,000
有人借錢俾你, 咁即係你會多咗錢同孭多咗條數. 咁你 d asset (現金) 會 ↑, 同時你的 liabilities 都會 ↑

4) Dr Sundry receivables (asset) 1,000
Cr Office equipment (asset) 1,000
呢個係 asset 同時間↑及 ↓. 而因為你未收到錢, 貨就退咗. 所以你手上會少咗 d asset, 但係人哋會爭你錢囉

5) Dr Bank (asset) 3,500
Cr Debtor (asset) 3,500
呢個係 asset 同時間↑及 ↓. Debtor 即係你 d 債仔啦~ 咁佢還咗條數俾你啦~~ 咁佢咪冇爭你咁多錢囉~~

1.) jul 7. goods costing $350 had been returned by a customer.
DR 350 STOCK (increase of assets)
CR 350 CREDITOR (decrease of liabilities)


2.) jul 18 bought office quipment for $5.500 by cheque.
DR 5500 EQUIPMENT (increase of assets)
CR 5500 BANK (decrease of asset)


3.) jul 21 h chan put a cheque, $8,000 ,into the business' bank account.
DR 8000 BANK (increase of assets)
CR 8000 H S CHAN (increase of liabilities)


4.) jul 25 returned office equipment worth $1.000 to a supplier due to poor
quality. the supplier agreed to refund after two weeks.

DR 1000 ACCOUNT RECEIVABLE (increase of assets)
CR 1000 EQUIPMENT (decrease of asset)


5.) jul 28 received a cheque of $3500 from a debtor.
DR 3500 BANK (increase of assets)
CR 3500 DEBTOR (decrease of asset)