accounting既問題

ASSETS:

NON-CURRENT ASSETS:

PROPERTY, PLANT AND EQUIPMENT:
Decoration
Accumulated Depreciation - Decoration
Furniture & Equipment
Accumulated Depreciation -Furniture & Fixtures
Plant & Machinery
Accumulated Depreciation - Plant & Machinery
Motor Vehicles
Accumulated Depreciation - Motor Vehicles
Office Equipment
Accumulated Depreciation - Office Equipment
INVESTMENTS:
Interest in Subsidiaries
Interest in Associated Co.
Other Investment
INTENGIBLE ASSETS:
Goodwill

CURRENT ASSETS:

Account Receivable
Notes Receivable
Stock
Cash
Bank
Utility Deposits
Rental Deposits
Sundry Deposits
Prepaid Expenses
Temporary Payments
Other Receivable

LIABILITIES:

LONG-TERM LIABILITIES:
Bank Loan
Mortgage loan
Hire Purchase Creditors
Finance Lease Creditors

CURRENT LIABILITIES:

Account Payable
Notes Payables
Accrued Expenses
Other Payable
Provision for ees' Benefits
Tenants' Deposit
Marginal Deposit
Temperary Receipt

EQUITY:

Share Capital
Retained Earning
Dividends
Reserves

REVENUE:

Sales
Commission Received
Divdend Recieved
Gain On Exchanges
Gain On Disposal Of Assets
Gain On Investments
Interest Income
Rental Income
Sub - Contracting Income
Sundry Income

EXPENSES:

Purchases
Accountancy Fee
Advertising
Audit Fee
Bad Debts
Bank Charges
Bank Interest
Business Registration Fee
Building Management Fee
Business Trips
Book and Magazine
Cleaning Expenses
Commission Paid
Compensation
Consultancy Fee
Computer Expenses
Depreciation
Director 's Remuneration
Director 's Holiday Passage
Director 's Quarters Expenses
Donations
Entertainment
Education Expenses
Handling Charge
Insurance
Internet
Leasing
Legal & Professional Fee
Lodging
Loss on Disposal of Assets
Loss On Exchanges
Membership Fees
Medical Expenses
Messing
Mortgage loan Interest
Motor Vehicle Expenses
MPF Contribution
Newspaper & Magazine
Office Supply
Postage & Courier
Preliminary Expenses
Printing & Stationery
Registration Fee
Rent & Rates
Repair & Maintenance
Salaries & Allowance
Sample Charges
Secretarial Fee
Sundry Expenses
Telephone, Telex & Fax
Transportation
Travelling Expenses
Oversea Travelling
Utility Expenses
Worship Expenses
Uniform Expenses

Debit balances:

Asset accounts:
- motor van
- furniture and fixtures
- trade receivables
- cash
- bank balance

Equity accounts:
Drawings
Dividends

Expense accounts:
- purchases
- rent and rates
- wages

Credit Balances:

Liability acounts:
- trade payables
- bank loan
- bank overdraft

Capital accounts:
Capital
Net Profit

Incme accounts:
- sales
- interest received
- discount received