kwan07 2007-9-22 17:42
初學會計...請教
xxx billed clients $2,200 for service rendered. Of this amount, $1,900 was received in cash, and $300 was billed on account (due in 30 days).
我想問上述交易係唔係咁入journal ? 可唔可以有兩個Dr.?
1/9 Dr. Service Revenue $ 2,200
Dr. Cash $ 1,900
Cr. A/P $ 300
thx~
ILAI 2007-9-23 01:41
proper a/c entries should be recorded as below;-
1.dr. a/c receivable $2200
cr. turnover $2200
2.dr. cash $1900
cr. a/c receivable $1900
7-siu 2007-9-28 00:46
Dr. Cash 1,900
Dr. A/C Rec'ble 300
Cr. Revenue 2,200
kwan07 2007-9-30 10:00
thx~
另外,
Land
Building
Cash
Note Payable
( )
Office Fixtures and Equipment
Cash
Account Payable
( )
我想問下explanation 應該點寫…部份俾cash, 部份N/P 同A/P.....係唔係要分開兩句寫.....thx~
ILAI 2007-10-1 20:15
sold or purchase of fixed assets? it's different transactions as below;-
If sold assets, any gain or loss on disposal of assets?
dr.accumulated depreciations-land & building
cr. land & building
dr.accounts receivable
cr. gain on dispoal (if any)
dr.cash & bank
cr. accounts receivable
(description-Disposal of fixed assets)
If purchase assets as below;-
dr.fixed assets
cr. cash & bank
cr. accounts payable (not paid in full amount)
kwan07 2007-10-4 08:34
我想問點解要有accounting adjustments??有d咩例子係需要accounting adjustments??
kwan07 2007-10-5 08:55
1) 我想問下unearned service revenue still unearned at 31, july, $ 6500
account title adjustment (column)
Dr. Cr.
unearned service revenue 6500
service revenue 6500
2) accrued salary expense at 31, july, $550
account title adjustment (column)
Dr. Cr.
salary expense 550
salary payable 550
咁adjust有冇錯....thx
hehehaha123 2008-2-21 03:07
[quote]原帖由 [i]kwan07[/i] 於 2007-10-5 08:55 發表
1) 我想問下unearned service revenue still unearned at 31, july, $ 6500
account title adjustment (column)
... [/quote]
agree..............