會計初手,請指教

The following are six accounts from the ledger of D Cranford, together with a statement of the balance on each account at 30 September Year 9:



$



(1) capital 19940 CR



(2) P. Broadhurst 682 Cr



(3) Rent 720 Dr


(4) Bank 628 Dr



(5) Purchases 8930 DR



(6) Drawings 2710 Dr











During October, the following transactions affecting these accounts took place:







(A) Purchase on credit from P. Broadhurst 924 Purchase a/c Dr Creditors a/c Cr



(B) Goods taken from business by D Cranford for his own use 80 Debtors a/c Dr Sales Cr



( C ) Paid P. Broadhurst on account 500 P. Broadhurst account Dr Bank Crk



(d) Transferred from D Cranford’s private bank account to provide



Additional capital 1500 Bank Dr capital a/c Cr



(e) Paid rent for months of September and October by cheque 180 Rent a/c Dr Bank Cr







Required







Open the ledger accounts named in (1) to (6) and enter the balances given at 30 Sept Year 9. at the end of each account ,post the transactions for October given in (A) to (E) and balance the accounts



本人不清楚幾時要入credit side,幾時入debit side,請指點

P&L
Expenses Dr
Income Cr

BS
Fixed Asset Dr
Depreciation Cr
Debtors Dr
Bank Dr
Stock Dr
Creditors Cr
Loan Cr
Bank overdraft Cr
Capital Cr
Drawing Dr

太長,
請聯絡 Samson So. 我樂意指點你一, 二.

Best regards,
Samson So
www.tripro.com.hk