account既theoery問題

小霞的fans

最近開貼好密,,請大家見諒……

matching concept究竟係咩黎架呢..
又要有expense又要有revenue ??
點解depreciation for fixed assets is a application of matching concept.
唔係應該係prudence concept 架咩?
由於fixed assets 每年會有損耗..所以我地要提供depreciation比佢先唔會高估左佢既價值,,完全切合prudence concept喎 = = " " 我唔知幾時用matching concept.

同埋呢accrual concept states that revenues and expenses are recognized in the profit and loss account for the period in which they have beenearned or incurred,not when they are received or paid.

紅色字唔知佢講咩=.= ... thx

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^^

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

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~~

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 = = "

mk311111

那些是Purchases/Sales invoice

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

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

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??

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