[會計]請問balance sheet一條問題

2008-11-30 7:13 am

請問以下題目應該點寫balance sheet及trading and profit loss account?我做出來的$$不相等, 不知錯在哪裡

Trial Balance as at 31 December 20x8
_______________________________________________________
Dr Cr
$ $
General expenses 305(dr)
Rates 2,400(dr)
Motor expenses 910(dr)
Salaries 39,560(dr)
Insurance 1,240(dr)
Purchases 121,040(dr)
Sales 235,812(cr)
Car 4,300(dr)
Creditors 11,200(cr)
Debtors 21,080(dr)
Premises 53,000(dr)
Cash at bank 2,715(dr)
Cash in hand 325(dr)
Capital 23,263(cr)
Drawings 23,400(dr)
_____________________
270,275(total dr) 270,275(total cr)
======= ======

請指教, 謝謝

回答 (1)

Train

2008-12-04 7:46 am

✔ 最佳答案

Profit and Loss Account:
Sales 235,812(cr)
Purchases 121,040(dr)

General expenses 305(dr)
Rates 2,400(dr)
Motor expenses 910(dr)
Salaries 39,560(dr)
Insurance 1,240(dr)

Net profit = 70, 357 (cr)

Balance Sheet:
Cash at bank 2,715(dr)
Cash in hand 325(dr)
Debtors 21,080(dr)
Car 4,300(dr)
Premises 53,000(dr)
Total Assets = 81,420 (dr)

Creditors 11,200(cr)
Total Liabilities = 11,200 (cr)

Capital 23,263(cr)
Drawings 23,400(dr)
Net Profit 70,357 (cr)
Total Equities = 70,220 (cr)

Total Liabilities and Equities = 81,420 (cr)

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