會計Double Entry 1

1. Started a business with cash $200,000 and office equipment $8,700
Dr Cash 200,000
Dr Office Equipment 8,700
Cr Capital 208,700
以現金及辦公室設備投資開公司

4. Opened a bank account with cash $150,000
Dr Bank
Cr Cash
以現金開銀行戶口

8. Bought office furniture $5,700 on credit from Thankful Ltd
Borrowed a loan from Ms Chow $1,750 in cash
Dr Office furniture 5,700
Cr Creditor-Thankful ltd 5,700
Dr Cash 1,750
Cr Loan-Ms Chow 1,750
向Thankful Ltd貸購辦公室傢俱,另向Ms Chow現金借貸


11.Bought a building $300,000 financed by a loan from Ms Ho
Dr Building
Cr Loan-Ms Ho
向Ms Ho借貸購房屋

12.The owner withdrew cash $10,000 from bank for his own use
Dr Director A/C 或 Current A/C
Cr Bank
東主從銀行取款自己用

15. Repaid Thankful Ltd $2,000 in cash
Dr Creditor-Thankful Ltd
Cr Cash
以現金還款給Thankful Ltd

2008-11-22 19:39:41 補充：
19. Bought office furniture $11,300 on credit from Thankful Ltd
Dr Office furniture
Cr Creditor-Thankful ltd
向Thankful Ltd貸購辦公室傢俱

2008-11-22 19:40:12 補充：
23. The owner introduced money to repay the half of the loan owing to Ms Ho
Dr Loan-Ms Ho 150,000
Cr Bank 或 Cash 150,000
東主還一半貸款給Ms Ho (因在11項是借300,000,所以一半係150,000)

2008-11-22 19:40:28 補充：
25. Returned office furniture costing $700 to Thankful Ltd
Dr Purchase Return 或 Return Outward
Cr Creditor-Thankful Ltd.
退成本700辦公室傢俱給Thankful Ltd

2008-11-22 19:41:00 補充：
28. Bought a motor van $60,000 from Faith Co.;two third was made on credit
and the rest was paid by cheque
Dr Motor Van 60,000
Cr Creditor-Faith Co. 40,000
Cr Bank 20,000

2008-11-22 19:41:11 補充：
28. 向Faith Co購買價值60000的汽車,其中三分二(即40,000)借貸的,餘下三分一(即20,000)付支票

2008-11-22 19:42:24 補充：
31. The owner withdrew cash $11,000 from bank as his salary
Dr Director's Remuneration
Cr Bank
東主從銀行取現金作為自己薪金 (東主的薪金應該入東主酬金多過一般薪金) (一般薪金英文係Salary)


唔好意思.... 唔知點解唔可以一次post晒d answers.... 搞到一堆堆甘....

你做double entry要記住一個道理, 就係如果你Debit asset和expenses account就代表增加asset和expenses, credit係減少. Credit liabilities, capital及revenue就代表增加, debit就減少. 無論你點做, debit一定要等於credit. 而asset+liabilities=capital.
1. 因為老闆帶錢同機器入公司, 公司欠老闆多了. 所以Dr: Cash $200,000 Office Equipment $8,700 Cr: Capital $208,700
4. Dr: Bank Cr: Cash $150,000
8. Dr: Office furniture Cr: Thankful Ltd $5,700
Dr: Cash Cr: Loan from Ms Chow $1,750
11. Dr: Building $300,000 Cr: Loan from Ms Ho $300,000
12. Dr: Drawings Cr: Bank $10,000
15. Dr: Thankful Ltd Cr: Cash $2,000
19. Dr: Office furniture Cr: Thankful Ltd $11,300
23. Dr: Cash Cr: Capital $150,000
Dr: Loan from Ms Ho $150,000 Cr: Cash
25. Dr: Thankful Ltd Cr: office furniture $700
28. Dr: motor van $60,000 Cr: Bank $20,000 Cr: Faith Co. $40,000
31. Dr: Capital Cr: Cash $11,000
如果你連最基本double entry都唔識的話, 以後你會學得好辛苦.