律師行會計問題

2012-07-12 8:39 am
請問律師行入account 的disbursement 分哪幾種?
如果開一張bill入面有收法律費用$3000和影印費用(disbursement)$100,
total $3100, and the client pay cash at once, then how to enter the
double entry? Thanks!

回答 (1)

2012-07-12 7:35 pm
✔ 最佳答案
For booking-keeping, the entries should be Dr. Cash $3100 Cr. Legal Fee Income $3000 and Cr. Other Income - Disbursement $100.

For presentation in the financial statement, there will be 2 headings. The turnover is only $3000 and there will be an item Other Income - Disbursement $100.


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