有關LCC Level One的問題發問........Dishonured Cheque彈票點入cash book?, 麻煩各位解答!
16 Jun 入咗張票HK$288.00 HK$12.00係discount allowed (張invoice total 係HK300.00)
如果19 Jun 條票彈咗, 應該點入cash book呢??discount allowed係咪要變咗CREDIT SIDE入discount received??
請各位解答, 謝謝!!!!!!!!!!!!!!!!!!!!!!!!!!!!
彈票點入cash book?
2012-02-12 7:17 am
回答 (1)
2012-02-13 4:25 am
✔ 最佳答案
When you deposited the cheque on 16 Jun, the entries you have to make are Dr. Bank $288 Dr. Discount Allowed $12 Cr. Trade Debtors $300When the cheque is bounced, you have to reverse the entries by Dr. Trade Debtors $300 Cr. Discount Allowed $12 and Cr. Bank $288. So, CREDIT SIDE入discount received is wrong. Discount recevied is only the sum you received from settlement of trade debts to your Trade Creditors.
收錄日期: 2021-04-23 23:37:11
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20120211000051KK01021