CE會計 EASY~~~

或者等我黎解釋多d, 睇下幫唔幫到您.

1. 您先睇下Provision for bad debt的double entry.
Dr. P&L
Cr. Provision for bad debt
其實是沒有直接對Debtors的account影響(Provision只是estimation)
它只影響本年度P&L的Expense
Sales Ledger Control作用是用來對數
睇佢同list of debtor's balance有冇difference.
因此Provision for bad debt不用include在control之中

2. 其實並不是Cr. Cash book,
因為題目講自己Company已經record左electricity fee這筆數
做錯的只是銀行, 它錯誤扣錯其他客戶$1,000
成件事自己Company是沒有做錯的
因此唔駛做任何的Journal或Double Entry

Bank rec.既目的是解釋點解自己的Cash Book和Bank Statement有差異
因為銀行出錯, 你bank statement有$1,000應扣的沒扣
但自己Cash Book已經紀錄左, 所以出現左difference
因此不用Cr. Cash book (自己沒錯)
反而應該在Bank Reconcilation Statement度,
用bank balance開頭的, 則減$1,000
用adjusted cash balance的, 則加$1,000
因為要令bank 同 cash book的balance一樣.

再答埋您的suppose,
其實bank statement並不是一個account,
佢只係用黎解釋點解bank同cash book會唔同
銀行的account應該係銀行的accountant去做
只是Company的cash book上有錯,
我們才要做journal更正.

所以係唔會出現佢debit錯左insurance
Bank rec.只add或less, 沒有Dr. 同 Cr.

如有問題可以再補充~我會再答
thanks~

2009-04-23 22:01:50 補充：
The bank had debited the account of other customer.
我地公司set左auto-pay交電費,
但係銀行方面自己出錯, 扣錯左(debit)第二個銀行顧客的電費
other customer係指銀行的顧客
而不是我地公司的other customers(Debtors)
所以我地公司銀行的帳戶多左$1,000應扣的沒扣

2009-04-23 22:09:00 補充：
It is not necessary to do double entry for Bank Statement
As pervious said, Bank Statement is not an account
It is a statement for reconciling the difference appears in Cash Book and Bank Statement.

2009-04-23 22:09:04 補充：
Therefore, NO electricity a/c should be Dr. as our company has already recorded this payment. Also, the other customer a/c should be corrected by the Bank Company but not our company.

This is very hard!!!!!!!!!!!!!!!!!!!!!!