入P/L 的問題!!!!Urgent!!!!!

2010-10-12 4:42 am

i allowance for doubtful accounts: Cr 1500
ii Make an allowance for doubtful accounts at 5% of accounts receivable (Accounts receivable $46130)
入P/L點入?

i Interest of $4380 due on 31 March 2009 had not been received.
係唔係都要入P/L?

i Depreciation office equipment and motor vehicles at 10% and 20% per annum, respectively, on a reducing- balance basis.
Motor vehicles (net) Dr $20000
Office equipment: As at 1 April 2008 ($7500 net), purchased on 1 October 2008 (cost $2500)
入P/L點入?

Thanks a lot!!!!!!!!!

回答 (1)

用戶2576

2010-10-12 5:12 pm

✔ 最佳答案

1. 5% on $46130 is $2306.5. There is a balance of $1500 in the Allowance for Doubtful Debts. So, this year, you just provide the difference by Dr. Bad and Doubtful Debts and Cr. Provision for Bad and Doubtful Debts for $806.5

2. Yes. Dr. Interest Receivables ( B/S ) Cr. Interest ( P & L ) for $4380.

3. Depreciation for Motor Vehicle this year is $20000 x 10% = $2000 and Depreciation for Office Equipment is $( 7500 + 2500 ) x 20% = $2000. So, you have to Dr. Depreciation $4000 and Cr. Provision for Depreciation - Motor Vehicle $2000 and Cr. Provision for Depreciation - Office Equipment $2000, being the depreciation charge for the year. The Net Book Value of Motor Vehicle is $18000 and the Net Book Value of Office Equipment is $8000.

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