會計科有問題, 想請教各位

2013-12-09 8:45 am

要寫份Statement of comprehensive imcome 同 Statement of Financial Position 係 for year ended 30th november, 會畀份 Trial Balance 你, 當中 Wages ana salaries為165,000. 而 additional information 裏, 話 Salary for november amounting to $12,000 was paid only on 5 Decomber 2013. 係咪即係(165,000 - 12,000)?

仲有, 11月的 bank statement, 有bank charges $650, 同埋拒付支票 $19,000, 呢D都未反映喺 cash book . 寫SoFP時, Current Assets 的 cash 一欄要點計?

更新1:

唔好意思，可能有誤會，下面個段都係做soci/sofp時用, additional information之一，因sofp的尾數計極都唔平，所以來呢度問

回答 (1)

Anchel

2013-12-14 4:30 am

✔ 最佳答案

1. $165,000並不包括12,000應付未付支出. SOCI要入全年應付支出, 唔係話你PAID左幾多就入幾多. 所以SOCI係入$165,000+12,000=$177,000. Current liabilities入面有accrual $12,000, 顯示到財政年度尾屬於該財政年度有$12,000支出未找.

2. Bank charges要Dr. Bank chrages Cr. Bank. 拒付支票係你存票入銀行, 但銀行以某些原因退回支票, 沒有將錢轉入公司戶口. 你收票時會Dr: Bank Cr: Accounts Receivable (如果客找數), 而家銀行無得存錢, 你的double entry就係相反.

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