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.
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 = = "
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
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
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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