會計Double entry 3

1. Balance of cash, office furniture and capital accounts were $52,800,
$37,300 and $90,100 respectively.
DR CASH 52,800
DR O.F. 37,300
CR CAPITAL 90,100
現金,辦公傢俱,資金分別係52800..etc...

2. Opened a bank account with cash $50,000 and the service charge was $150. All money was introduced by the proprietor.
DR BANK 50,000
DR BANK CHARGE 150
CR DIRECTOR或CURRENT A/C 50,150
東主私人拿50,000開銀行戶口,另銀行收150服務費

7. Purchased goods $30,000 on credit.
DR PURCHASE
CR CREIDITOR
以貸數形式購貨30000

9. Paid electricity $1,400 in cash. The proprietor withdrew stock $1,000 and office furniture $4,500 for own use.
DR ELECTRICITY 1400
CR CASH 1400
DR DIRECTOR或CURRENT A/C 5,500
CR STOCK 1,000
CR O.F. 4,500
以現金支付電費1400,另東主取1000存貨及辦公傢俱4500俾自己用

13. Paid commissions $580 in cash.
DR COMMISSION
CR CASH
以現金支付佣金580

16. Sold goods $20,000 on credit. Received rent $9,000 by cheque.
DR DEBTORS 20,000
CR SALES 20,000
DR BANK 9,000
CR RENTAL INCOME 9,000
以貸數形式銷貨20000,另收到9000租金支票

2008-11-27 10:45:44 補充：
18. Paid stationery $150, postage $120 and general expenses $230 in cash.
DR STATIONERY 150
DR POSTAGE 120
DR GENERAL EXP 230
CR CASH 500
以現金支付文具,郵費及一般費用

20. Bought office furniture $7,000 by cheque.
DR O.F.
CR BANK
以支票購辦公傢俱

2008-11-27 10:46:06 補充：
25. Bought a lorry $80,000; financed by a loan from Ding Ltd.
Paid maintenance fee $1,300 and fuel $660 by cheques for the lorry.
DR LORRY 80,000
CR LOAN-DING LTD 80,000
DR MAINTENANCE 1,300
CR BANK 1,300
DR FUEL 660
CR BANK 660
以貸款形式向DING LTD購買貨車80000,另以支票付貨車的維修費及燃料費

2008-11-27 10:46:26 補充：
26. Received sales commissions $2,900 by cheque.
Debtors repaid $12,350 by cheque .
DR BANK 2,900
CR COMMISSIONS RECEIVED 2,900
DR BANK 12,350
CR DEBTORS 12,350
收到銷售佣金支票,另收到債仔還款

2008-11-27 10:46:36 補充：
29. Repaid creditors $11,000 by cheque.
Paid lorry fuel $760 and insurance $40,000 by cheque.
DR CREDITOR 11,000
CR BANK 11,000
DR FUEL 760
CR BANK 760
DR INSURANCE 40,000
CR BANK 40,000
以支票還款給債主,另支票支付貨車的燃料費及保險費

2008-11-27 10:46:46 補充：
30. Paid wages and salaries $24,000 by cheque.
DR WAGES AND SALARIES
CR BANK
以支票支付人工

31. Paid rent $11,000 by cheque.
Paid bank overdraft interest $300.
DR RENT 11,000
CR BANK 11,000
DR BANK (OVERDRAFT) INTEREST 300
CR BANK 300
以支票支付租金,另支付銀行透支利息

2008-11-27 10:50:13 補充：
HI,,,,
你要先弄清楚每個項目係屬那類...
資金/資產/負債/費用...
這樣才能順利做到

DOUBLE ENTRY定律

資產 + 負債 = 資金

費用屬DR,收入屬CR

桃園當舖中壢當舖仁寶當舖、提供借錢、借貸、借款、代辦房屋二胎、汽車融資、房貸等當舖借款服務！

桃園當舖中壢當舖仁寶當舖汽機車、貨車、重機械、鑽石、珠寶、名錶、精品、不動產皆可當！

桃園當舖中壢當舖仁寶汽車借款、法定利率！5分鐘可知額度20分鐘快速撥款！

桃園當舖中壢當舖仁寶汽車借款迅速放款不囉唆、可彈性還款、選擇正確金援管道，才能真正省利！

歡迎來店(電)洽詢 有專員為您服務

電話:03-4520077 03-4520077

地址:桃園縣中壢市中華路二段292號

仁寶當舖