CE 07 PAST PAPER Q6

[匿名]

2010-03-20 10:58 pm

題目話:
A sale of office equipment on credit for $30000 on 31 march had not yet been recorded.
如果係咁我想問sale ac 有冇需要adjust?

其實幾時要入sales/purchases?
點解有時賣野係debit 個 debtor, credit 個good?
but not Dr. debtor Cr. sales????

仲有我想問partner's salary 幾時先入partner's current ac?
點解CE PP 07 Q6 這條partner's current ac 淨係入左interest on capital, partner's bonus, 同profit shared 既??
Appropriation ac 明明有partner's salary 架喎但點解冇入partner's current ac??
咁Appropriation ac個數同左邊個account 個數 double entry???/

Please help! Thanks you :)

更新1:

PA~~~~

回答 (2)

[匿名]

2010-03-26 12:20 am

✔ 最佳答案

NONONO, 賣貨(stock)先會入sales, 賣fixed assets係disposal黎架!!!
呢個一定要注意, 無論limited company, partnership都一樣架!
sales ac無需要adjust, 你應該要計左條數出黎, 再睇下係loss定profit,
如果係profit, 就要放落gross profit下面, 寫"gain on disposal of office equipment", 係imcome黎既
如果係loss左就入expense

另外你所講既dr debtors, cr good, 你有無pp可以俾我參考下,
其實你咁樣講我唔係好清楚你問緊咩野

partner's salary 係唔洗入current, 你望下(vii), salaries係包含係wages and salaries入面架
意思即係話wages and salaries入面包含左以下呢幾樣野,
double entry已經做左, dr wages and salaries, cr bank/cash

所以current 唔洗入salary to partner

er. 另外我appropriation唔係做t a/c, 所以幫你唔到-_-

ps: 你試下計disposal個數先, 計唔到再問啦^^ 我再教你

參考: XD 呢份我做過喇

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用戶7639

2010-03-20 11:30 pm

PA?????????!

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