account既theoery問題

彩虹狙擊手

紅字不是Credit Note的正確入法嗎?
為什麼你不是把它消去，而是把它再做一次?
mk311111 發表於 21/3/2010 14:38

                               
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是我腦殘，答了二次也只對一半，還是再進修一下好了
已改了，謝

小霞的fans

其實收到debit note係代表creditor增加定減少左..
我地收到debit note.係代表我地將要還錢比creditors定係已經還左??

mk311111

我必須在這裡道歉，原來自己之前也調轉了debit note和credit note　　/.\
好吧，容易點記的方法就是: (反正這就是definition)
發Debitnote即是要DrCreditor   
                              Cr Returns Outwards
發Creditnote即是要Dr Returns Inwards     
                              CrDebtor

彩虹狙擊手

我必須在這裡道歉，原來自己之前也調轉了debit note和credit note　　/.\
好吧，容易點記的方法就是: (反正這就是definition)
發Debit note即是要Dr Creditor   
                              Cr Returns Outwa ...
mk311111 發表於 23/3/2010 16:57

                               
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Notes是Returns才發的?
不是sales / purchase的時候已經發的了嗎?

mk311111

那些是Purchases/Sales invoice

小霞的fans

又有問題..關於partnership的..
background:Fred join the partnership on 1 january 2007.the salary he received per month is $5000,
during the year ended 31 December,the partnership decides to dissolve.At 31 December 2007,Fred's salaries had not been paid for 8 months.
Fred was to take over the stock amounted $40000 as a settlement of the salaries owned to him by the partnership.

我想問答案會係
Cr.realisation(capital-Fred) $40000
Dr.capital(stock)$40000
Cr.capital(partner's salaries)$40000 既
點解$40000會同時出現係capital account既DEBIT 同 CREDIT side既?

而第2條:
Ann took over the motor vehicle to set off her loan to the partnership.(Loan 係$100000)
而答案只係
Cr.realisation(loan-Ann:motor vehicles)既??
唔駛好似上題咁又debit同credit佢既capital ?? 搞唔清楚 = = "

小霞的fans

有1條control account既問題..
a credit sale of $1260 to mr cheng had been credited as $1620 in his account.

點解淨係係sales ledger度+$2880 既...? debtor's control account 唔洗加既點解??
debtor's control account 個總數係sales ledger既總數定係由sales day book個總數搬過黎架?
幾時先要係debtor's control加架!?? thx~~

艾

又有問題..關於partnership的..
background:Fred join the partnership on 1 january 2007.the salary he received per month is $5000,
during the year ended 31 December,the partnership decides to dissolve. ...
小霞的fans 發表於 27/3/2010 05:49 PM

                               
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如果我冇睇錯既話

第一條其實即係入番 current a/c
partner 既 salaries 係屬於 current a/c 既野
而家組 entry 係
Dr Current : fred's salaries $40000
Cr Capital $40000
Dr Captial $40000
Cr Realisation $40000
中間 net off Capital

順帶一提，由於公司執粒，Current 計哂 interest（drawings、loan、capital）、Drawings、share profit/loss、salaries 之後 balance 要入番 capital

至於第二個問題
Loan a/c 係執粒果陣有兩個做法
一係成個 a/c close 哂佢搬入 capital，即係
Dr loan
Cr Capital
然後
Dr Capital
Cr Realisation

一係就繼續獨立存在，變成
Dr loan
Cr Realisation

小霞的fans

如果我冇睇錯既話

第一條其實即係入番 current a/c
partner 既 salaries 係屬於 current a/c 既野
而家組 entry 係
Dr Current : fred's salaries $40000
Cr Capital $40000
Dr Captial $40000
Cr Real ...
颱風溫黛 發表於 6/4/2010 09:00 PM

                               
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唔係好明紅字..current a/c 係credit side代表增加..
咁salaries唔係應該擺係credit side .. 點解會debit左佢既!?
同埋佢會同capital做double entry的?除左汁笠果時成個balance搬去capital果時..唔係太明>< 不過都唔該哂你^^