H. Cheung commenced business as a butcher on 1 October 20X6 with a capital in cash of $5000. Her transactions during October 20X6, which were all in cash, were as follows:
1 Oct Rent of shop: $200
2 Oct Purchases of goods: $970
4 Oct Bought fixtures and fittings: $1250
6 Oct Borrowed $3500 from S.Lui
9 Oct Purchased delivery van: $2650
12 Oct Sold goods for $1810
15 Oct Paid wages of $150
18 Oct Purchases: $630
19 Oct Drawings: $350
21 Oct Petrol for van: $25
22 Oct Printed costs: $65
24 Oct Sales: $1320
25 Oct Repairs to van; $45
27 Oct Wages: $250
28 Oct Purchased stationary costing: $35
30 Oct Rates on shop: $400
31 Oct Drawings: $175
我在balance sheet中平吾到，我做到的net profit 係$360，希望無錯
balance sheet平吾到，希望有人試做
2012-10-04 7:06 am
回答 (4)
2012-10-04 11:04 pm
✔ 最佳答案
First of all, you should find the the balance of cash for the month end of 1 October 20X6 . Cash balance = $5000 Capital + $3500 Loan from S. Lui)+ $1320 Sales - ($970+$630) Purchase – $1250 Fixture and fitting –$ 2650 Delivery van – $1810 Cost of good sold – ($150+$250)Wage - ($350+$175)Drawing - $25 Petrol - $ 65 Print - $450 Repair van – $35 Stationary – $400 Rent = $610 H. Cheung Commercial Business Trading and Profit and Loss Account for the month end of 1 Oct 20X6.Sales $1320Less: Cost of good sold $1810 ($490)Less: Purchase $1600Gross loss ($2090) Less: Wage$400 Petrol$25 Print $65 Repair van$450 Stationery $35 Rent $400Net Loss ($3465) Balance Sheet for the month end of 1 Oct 20X6.Fixed AssetsFixture and fitting $1250Delivery van $2650$3900Current AssetsCash $610$4510
Capital $5000Less: Net loss ($3465) $1535Less: Drawings($525) $1010
Short Term LoanLoan from S. Lui $3500 $4510
參考: 自己知識+意見
2012-10-09 11:06 pm
CrLoan from- S. Lui 3,500
CrCapital 5,000
DrCash 5,215
DrDrawing 525
DrF & F 1,250
DrVan 2,650
DrPentrol 25
DrPrinted 65
DrPurchase 970
DrRates 400
DrRent 200
DrRepair 45
CrSales 3,130
DrStationery 35
DrWages 250
---------- ----------
11,630 11,630
Profit & Loss
SALES3,130
Pur970
Gross Profit2,160
Pentrol 25
Printed 65
Rates 400
Rent 200
Repair 45
Stationery 35
Wages 250 1,020
Net Profit1,140
Asset & Liabilites
F & F 1,250
Van 2,650
C.A. Cash5,215
C.L. S Lui(3,500)
5,615
Financed by
Capital5,000
Less : Drawing(525)
Add : Net Profit1,140
5,615
2012-10-09 17:04:41 補充：
更正資料
Cash 4,435 ; Purchase 1,600 ;Wages 400
F & F 1250
Van 2650
Cash 4435
Loan form S Lui (3,500)
4835
Financed by
Capital 5000
Drawing (525)
Net Profit 360
4835
CrCapital 5,000
DrCash 5,215
DrDrawing 525
DrF & F 1,250
DrVan 2,650
DrPentrol 25
DrPrinted 65
DrPurchase 970
DrRates 400
DrRent 200
DrRepair 45
CrSales 3,130
DrStationery 35
DrWages 250
---------- ----------
11,630 11,630
Profit & Loss
SALES3,130
Pur970
Gross Profit2,160
Pentrol 25
Printed 65
Rates 400
Rent 200
Repair 45
Stationery 35
Wages 250 1,020
Net Profit1,140
Asset & Liabilites
F & F 1,250
Van 2,650
C.A. Cash5,215
C.L. S Lui(3,500)
5,615
Financed by
Capital5,000
Less : Drawing(525)
Add : Net Profit1,140
5,615
2012-10-09 17:04:41 補充：
更正資料
Cash 4,435 ; Purchase 1,600 ;Wages 400
F & F 1250
Van 2650
Cash 4435
Loan form S Lui (3,500)
4835
Financed by
Capital 5000
Drawing (525)
Net Profit 360
4835
參考: , 唔好意思, 因打錯字, 故shorting 金額有出入
2012-10-06 4:18 pm
其实你可以试用最简单的Single Entry 或者 Trial Balance 来做这个帐。
用Single Entry 来做的话； 你的Cash总共有 11,630, 你的支出是 7,195.
那你的 Gross Profit 是4,435. 减去你的Debt 3,500, 剩 935.00, 但这不算是
Net Profit， 因为你的成本是 5,000，所以你还是亏 4,065. 假如你想知道
你做的 Balance Sheet有没有做错, 你把你做的Balance Sheet登出来让我们
看看.
用Single Entry 来做的话； 你的Cash总共有 11,630, 你的支出是 7,195.
那你的 Gross Profit 是4,435. 减去你的Debt 3,500, 剩 935.00, 但这不算是
Net Profit， 因为你的成本是 5,000，所以你还是亏 4,065. 假如你想知道
你做的 Balance Sheet有没有做错, 你把你做的Balance Sheet登出来让我们
看看.
2012-10-04 9:59 pm
DrCrRent200.00 Purchases970.00 Furniture and Fixtures 1,250.00 Loan from S Lui 3,500.00 Delivery Van 2,650.00 Sales 1,810.00 Wages150.00 Purchases630.00 Drawings350.00 Petrol 25.00 Printed Cost 65.00 Sales 1,320.00 Repairs 45.00 Wages250.00 Statiuonery 35.00 Rates400.00 Drawings175.00 Capital 5,000.00 Cash 4,435.00 11,630.00 11,630.00
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