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標題: [疑難] 初學會計...請教 [打印本頁]

作者: kwan07 時間: 2007-9-22 17:42 標題: 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~

作者: ILAI 時間: 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

作者: 7-siu 時間: 2007-9-28 00:46

Dr.    Cash             1,900
Dr.    A/C Rec'ble       300
   Cr.    Revenue             2,200

作者: kwan07 時間: 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~

作者: ILAI 時間: 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)

作者: kwan07 時間: 2007-10-4 08:34

我想問點解要有accounting adjustments??有d咩例子係需要accounting adjustments??

作者: kwan07 時間: 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

作者: hehehaha123 時間: 2008-2-21 03:07

引用:

原帖由 kwan07 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)
...

agree..............

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