邊個可以教我做幾題account jouranl ?????/

2008-11-04 7:55 pm
question 提供左個balancesheet to me,,,
then 顯示以下問題:
when checking the books,the following errors and omissions were found:

1. a purchase of fittings,$140,had been included in the purchases account.

2. Motor vehicles should have been depreciated by $280.

3.a debt of $41 included in sundry debtors was considered to be bad.

4.closing stock had been overvalued by $124.

(a)show your calculation of the correct net profit.

我上問我係唔係先將上面幾條問題做左journal ,,,然後再做番個balance sheet,,,但我岩岩報讀初級account ,所以唔係好明點樣做,,,唔該各位幫幫手俾個正確answer to me
更新1:

題目: (b) draw up a corrected balance sheet as at 31 december 2006.

回答 (2)

2008-11-04 8:49 pm
✔ 最佳答案
er...如果佢part a叫你改net profit,咁就唔使做journal~
其實佢冇叫你做,多數都唔使~

part (a)
佢題目應該有俾個net profit (NP) 個balance俾你,又或者係balance sheet入面~
你可以開statement黎答~
statement to correct the net profit
------------------------------------------------
$ $
Bal before adjustment ?
Add:(1) Purchases overstated 140
?
Less:(2) Motor Vehicles Dep. 280
(3) Bad debts 41
(4) Closing stock over-valued 124 445
Bal after adjustment ?

個ans應該係咁...
咁樣你就計到個o岩o既NP
佢自己郁哂d位 =口=" 你睇唔明先問我...
445係sub-total of "less"果part

跟返果4個items去改part(b)的balance sheet~
fitting要加返$140
motove vehicle要減返$280
debtors要減返$41
stock就要減返$124
最後NP要改返part (a)個ans~
當然你要成個balance sheet再寫一次~
唔係就咁改~

應該係咁樣的個ans~
因為你呢到應該唔係全條題目~
我唔知有冇改錯 =3="
同埋我講有d o野可能太簡單,我唔知你識幾多 =口="
因為你話o岩o岩讀初級...
同埋我講o既係英式黎的 =3="
我諗香港都好少學美式掛...
我都唔知有咩分別,但係呢到d items應該冇影響~

我寫埋pt1-4的journal entry俾你~
你睇下明唔明丫~

pt.1
Dr. Fitting 140
Cr. trading:purchases 140

pt. 2
Dr. Profit & Loss 280
Cr. Depreciation on motor vehicles 280

pt. 3
Dr. Profit and Loss : Bad debts 41
Cr. Debtors 41

pt.4
Dr. Stock 124
Cr. Trading: Closing Stock 124
2008-11-04 8:52 pm
Correcting entries are:
1. Dr. Furniture and Fixtures Cr. Purchases $140
2. Dr. Depreciation Cr. Provision for Depreciation $280
3. Dr. Bad Debt Cr. Sundry Debtors $41
4. Dr. Purchaes ( Cost of Sales ) Cr. Stock $ 124
The correct net profit will be ( the original profit amount + $140 - $280 - $41 - $124 )


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