會計Double Entry

*Returned goods costing $300 to Mr Chan.
DR Creditor-Mr Chan
CR Returned outward 或 Purchase Return
退成本$300貨俾供應商MR CHAN

*The proprietor withdrew stock $500 for personal use.
DR Director A/C 或 Current A/C
CR Stock
東主取價值$500存貨自己用

*Sold goods $16300 on credit to Ka Wing
DR Debtor-Ka Wing
CR Sales
貸貨給Ka Wing

*Returned goods $1250 to Ms Hui
DR Creditor-Ms Hui
CR Returned outward 或 Purchase Return
退成本$300貨俾供應商MS HUI

*Ka Wing returned goods $160 to the firm
DR Sales Return 或 Return inwards
CR Debtor-Ka Wing
KA WING退價值$160給我們

*Returned damaged office furniture $1200 to Far East trading Ltd
DR Creditor-Far East trading Ltd
CR Returned outward 或 Purchase Return
退價值$1200已毀的辦公室傢俱給FAR EAST TRADING LTD

*Purchased goods $18000 in cash from Kennedy Co
DR PURCHASE
CR CASH
用現金向Kennedy Co購價值$18000貨物

*Ka Wing settled his account in full by cheque
DR BANK $16140
CR DEBTOR-KA WING $16140
KA WING用支票付清帳款,$16300-$160退貨,所以應收$16140

*Sold goods $27000 in cash
DR CASH
CR SALES

*Landlord Fashion returned goods $800 to the firm.
DR Sales Return 或 Return inwards
CR Debtor-LANLORD FASHION
LANLORD FASHION退價值$800給我們