account 問題想請教... [論壇存檔]

JEREMY

10-20-09, 01:15 PM

1.Kelvin,one of the debtors, owed the firm $5000. On 1 July 2003, he declared bankrupt. Thus his debt was written off as bad debts. However, on 5 November 2003 , he repaid the firm $3000 by cheque. what are the journal entries for these transactions?

2.In 2002, Peter Kwok , one of the debtors owing the firm $3000, declared bankrupt. Later in the same year, he repaid the firm $600 in cash. In 2007, he repaid the rest in cash to settle his account. Record the transactions in the journal and all relevant ledgers for the year ended 31 December.

以上兩題~~淨係想知journal 個part點入:404:
睇完答案都好混亂:cwm2:
麻煩各位..:404:

月之民￣▽￣

10-20-09, 01:42 PM

要唔要closing entries???

1.
1 July 2003
Dr Bad debts $5000
Cr Debtors - Kelvin $5000

5 November 2003
Dr Debtors - Kelvin $3000
Cr Bad debts $3000
(本年內個Debtors Acc同Bad debts未close所以扣返出來)

Dr Bank $3000
Cr Debtors - Kelvin $3000
(收錢......)

2.
2002年journal
31 December 2002
Dr Bad debts $3000
Cr Debtors - Peter Kwok $3000

Dr Debtors - Peter Kwok $600
Cr Bad debts $600

Dr Cash $600
Cr Debtors - Peter Kwok $600

2007年journal
31 December 2007
Dr Debtors - Peter Kwok $2400
Cr Bad debts recovered $2400
(因為已經written off左acc所以要放Bad debts recovered)

Dr Cash $2400
Cr Debtors - Peter Kwok $2400

大概係咁?? 6,7年前d野唔記得:hahaha:

JEREMY

10-20-09, 02:06 PM

要唔要closing entries???

1.
1 July 2003
Dr Bad debts $5000
Cr Debtors - Kelvin $5000

5 November 2003
Dr Debtors - Kelvin $3000
Cr Bad debts $3000
(本年內個Debtors Acc同Bad debts未close所以扣返出來)

Dr Bank $3000
Cr Debtors - Kelvin $3000
(收錢......)

2.
2002年journal
31 December 2002
Dr Bad debts $3000
Cr Debtors - Peter Kwok $3000

Dr Debtors - Peter Kwok $600
Cr Bad debts $600

Dr Cash $600
Cr Debtors - Peter Kwok $600

2007年journal
31 December 2007
Dr Debtors - Peter Kwok $2400
Cr Bad debts recovered $2400
(因為已經written off左acc所以要放Bad debts recovered)

Dr Cash $2400
Cr Debtors - Peter Kwok $2400

大概係咁?? 6,7年前d野唔記得:hahaha:
感恩~~
第2題方面
我見答案係寫
2002
Dec 31
Dr Bad debts 2000
Cr Peter Kwok 2000

Dr Profit and loss 2400
Dr Cash 600
Cr Bad debts 3000

2007
Dec 31
Dr Peter Kwok 2400
Cr Bad debts recovered 2400

Dr Cash 2400
Cr Peter Kwok 2400

Dr Bad debts recovered 2400
Cr Profit and loss 2400

藍字部份會唔會係答案印錯??
紅字部份,我睇極都唔明點解會咁...

感謝回應~:404:

月之民￣▽￣

10-20-09, 02:54 PM

感恩~~
第2題方面
我見答案係寫
2002
Dec 31
Dr Bad debts 2000
Cr Peter Kwok 2000

Dr Profit and loss 2400
Dr Cash 600
Cr Bad debts 3000

2007
Dec 31
Dr Peter Kwok 2400
Cr Bad debts recovered 2400

Dr Cash 2400
Cr Peter Kwok 2400

Dr Bad debts recovered 2400
Cr Profit and loss 2400

藍字部份會唔會係答案印錯??
紅字部份,我睇極都唔明點解會咁...

感謝回應~:404:

藍字應該是印錯......係3000

紅字是佢31 Dec一次過係journal做Bad debts, debts repaid同close去P&L
分開來的話
Bad debts本來是Dr 3000
然後收返600 Dr Cash 600, Cr Bad debts 600
淨返2400是Bad debts closing entry 咪 Dr Profit and loss 2400, Cr Bad debts 2400
紅字加埋咪Cr 3000囉

以前我miss話journal睇唔明就畫T字Acc:hahaha:

JEREMY

10-20-09, 03:03 PM

藍字應該是印錯......係3000

紅字是佢31 Dec一次過係journal做Bad debts, debts repaid同close去P&L
分開來做的話
Bad debts本來是Dr 3000
然後收返600 Dr Cash 600, Cr Bad debts 600
淨返2400是Bad debts closing entry 咪 Dr Profit and loss 2400, Cr Bad debts 2400

麻煩曬~:404:

JEREMY

10-23-09, 04:51 PM

見到有得報
LCCI EXAM Series2 ,2010

想請問
series 2 係點解? 有冇series 1架?:confused:

我想考level2 既,
我想問下如果剔2日既level 2 黎考,
會唔會保險d? 定係如果第1日唔識,基本上第2日都唔會識?:g19:

如果剔曬2日一樣既level既話,表格最下"total subject "係咪寫2?:hahaha:

用大約4個月自修,夠唔夠時間level3 合格? (如果未接觸 level 3:hahaha:

感謝回應~~:404:

Seppie

10-29-09, 11:42 AM

見到有得報
LCCI EXAM Series2 ,2010

想請問
series 2 係點解? 有冇series 1架?:confused:

我想考level2 既,
我想問下如果剔2日既level 2 黎考,
會唔會保險d? 定係如果第1日唔識,基本上第2日都唔會識?:g19:

如果剔曬2日一樣既level既話,表格最下"total subject "係咪寫2?:hahaha:

用大約4個月自修,夠唔夠時間level3 合格? (如果未接觸 level 3:hahaha:

感謝回應~~:404:

series....沒記錯係一年佢會搞4次 exam
就為之唔同series
你考一個level, 只須報其中一個series 就ok

lv 3 ....以前我係讀完HKALE 會計先考
lv 3 難過lv 2 不少架喇

JEREMY

11-15-09, 03:08 PM

1.An increase in the provision for doubtful debts of $900 had been treated as a bad debt on 31 March 20X4.

請問入journal既話係咪,
suspense DR900
Bad debts CR900

Profit and loss DR900
Provision for bad debts CR900

問題比較多:404:麻煩各位前輩

yeah yeah

11-15-09, 03:19 PM

其實suspense item係咩?

JEREMY

11-15-09, 03:23 PM

其實suspense item係咩?

我o係本書度睇到
once trial balance does not agree, a suspense account should be opened

yeah yeah

11-15-09, 03:41 PM

我o係本書度睇到
once trial balance does not agree, a suspense account should be opened
UM...
我自己無用E個A/C ITEM,x)
所以唔知個用法...

JEREMY

11-21-09, 11:52 AM

Control accounts 問題請教....
M Cheung drew up the sales ledger control account on 31 December 20X5. But the control account balance, $4560, did not agree with the total of the sales ledger balances, which amounted to $3770.
Upon invertigation, all the errors were discovered.
1. the debit balance of a debtor's account, $330 , had been omitted from the list of sales ledger balances.

required:
(a)draw up the sales ledger control account to find out the correct balance.
(b)prepare a statement to ascertain the total of the sales ledger balances after corrections.

請問...點解 1. 會出現o係 (b ) ,而唔會出現o係 (a)度..?

感謝回應:404:

小Sakana魚

11-28-09, 01:15 PM

Control accounts 問題請教....
M Cheung drew up the sales ledger control account on 31 December 20X5. But the control account balance, $4560, did not agree with the total of the sales ledger balances, which amounted to $3770.
Upon invertigation, all the errors were discovered.
1. the debit balance of a debtor's account, $330 , had been omitted from the list of sales ledger balances.

required:
(a)draw up the sales ledger control account to find out the correct balance.
(b)prepare a statement to ascertain the total of the sales ledger balances after corrections.

請問...點解 1. 會出現o係 (b ) ,而唔會出現o係 (a)度..?

感謝回應:404:

做CONTROL ACCT 要先明咩叫CONTROL咩叫Ledger list

Control acct

CONTROL係用黎CORR CHECK返LIST O個度有冇錯(由於可能有好多Debtor, 有o野漏/錯唔出奇, 所以用Control acct 黎check)

佢O既料係由general ledger 黎O既, 入o既數全部都係個TOTAL 黎O既 (e.g. total sales, total discount allowed, total return inwards...etc.)

Sales ledger balances
佢係將所有o係Sales ledger 裡面o既debtors account 加埋晒一齊,
e.g. customer A $100
customer B $250
customer C $600
咁sales ledger balance 就係$950喇

回題目: 由於佢錯O既係計漏左Sales ledger, general account 係無錯o既, 咁即係control account係O岩, 咁咪唔駛改Control account.
錯O既係sales ledger balance咪要做落(b)...

JEREMY

12-04-09, 04:48 PM

做CONTROL ACCT 要先明咩叫CONTROL咩叫Ledger list

Control acct

CONTROL係用黎CORR CHECK返LIST O個度有冇錯(由於可能有好多Debtor, 有o野漏/錯唔出奇, 所以用Control acct 黎check)

佢O既料係由general ledger 黎O既, 入o既數全部都係個TOTAL 黎O既 (e.g. total sales, total discount allowed, total return inwards...etc.)

Sales ledger balances
佢係將所有o係Sales ledger 裡面o既debtors account 加埋晒一齊,
e.g. customer A $100
customer B $250
customer C $600
咁sales ledger balance 就係$950喇

回題目: 由於佢錯O既係計漏左Sales ledger, general account 係無錯o既, 咁即係control account係O岩, 咁咪唔駛改Control account.
錯O既係sales ledger balance咪要做落(b)...
即係佢而家係咁~?
GL
Sales Ledger Control
Sales $4560|

　　　Sales　　　
　　　|　 total of sales $3770

list of debtors' balances in the sales ledger
debtor A $xxx
Debtor B $xxx
Debtor C 少左呢個 $330
total $3770

//
另問
我報左lcci level 2 九龍區既考場,
我想問...
九龍區既地址即係...邊度:g19:?

yeah yeah

12-04-09, 05:10 PM

即係佢而家係咁~?
GL
Sales Ledger Control
Sales $4560|

　　　Sales　　　
　　　|　 total of sales $3770

list of debtors' balances in the sales ledger
debtor A $xxx
Debtor B $xxx
Debtor C 少左呢個 $330
total $3770

//
另問
我報左lcci level 2 九龍區既考場,
我想問...
九龍區既地址即係...邊度:g19:?

佢唔係會比考試証咩?
個到會有地點卦...
九龍區好多地方wo..x)

JEREMY

12-04-09, 07:34 PM

佢唔係會比考試証咩?
個到會有地點卦...
九龍區好多地方wo..x)
係咪考試前十日會收到??

感謝各位回應~:404:

小Sakana魚

12-04-09, 08:03 PM

即係佢而家係咁~?

General Ledger
　　　Sales　　　
　　　|　 total of sales $4560

Sales Ledger

Debtor A
XXXX |

Debtor B
XXXX |

Debtor C
330 |

Sales Ledger Control
Sales $4560| <---Control Account o既數係由general ledger黎

list of debtors' balances in the sales ledger
debtor A $xxx
Debtor B $xxx
Debtor C 少左呢個 $330
total $3770

應該係以上咁

其實咁講...我地平時book sales, 會:

Dr. Debtor A
Cr. Sales (general ledger)

找數:

Dr. Bank
Cr. Debtor A

咁sales control 就係o係 d general ledger拎total數, 簡單d黎講就好似當所有debtor group埋做一個大debtor咁, 唔分開一個個入

而list of debtors 係將分開入晒數o既debtor balance 加起晒佢

所以係兩個唔同方法入數, 但係得出o既結果一定會係一樣....

o係呢度好難講, 我以前幫人補account時都要一寫一邊講個學生先明...:g19:

JEREMY

12-04-09, 08:25 PM

應該係以上咁

其實咁講...我地平時book sales, 會:

Dr. Debtor A
Cr. Sales (general ledger)

找數:

Dr. Bank
Cr. Debtor A

咁sales control 就係o係 d general ledger拎total數, 簡單d黎講就好似當所有debtor group埋做一個大debtor咁, 唔分開一個個入

而list of debtors 係將分開入晒數o既debtor balance 加起晒佢

所以係兩個唔同方法入數, 但係得出o既結果一定會係一樣....

o係呢度好難講, 我以前幫人補account時都要一寫一邊講個學生先明...:g19:

lcci level2 我最大既阻力..竟然係control..:404:
唯有死做爛做多d..:404:麻煩曬

小Sakana魚

12-04-09, 09:47 PM

lcci level2 我最大既阻力..竟然係control..:404:
唯有死做爛做多d..:404:麻煩曬

做ACCOUNT一定要明原理先可以做到~
我通常係一邊做同一類題目, 唔明O既地方, 去做幾條得出一個共通點, 之後再做多一條PROVE自己O岩唔O岩...:g19:
因為O個時無錢補習...
有咩唔明就問啦~雖然O係呢度好難講..x)

yeah yeah

12-06-09, 07:38 AM

係咪考試前十日會收到??

感謝各位回應~:404:
一係你打去問問會好d.:good:

他一個人

12-07-09, 07:01 PM

其實樓主只需要記住
人名帳入sales ledger(即係你提供問題的例子)
因為其中一位detors被入漏0左$330，所以只需要在sales ledger裡面加返就正確。

而非人名帳就入sales ledger control帳
即係discount allowance入少0左錢，就只需改番Sales ledger control
因為discount allowance屬於general ledger之一。

不過有時要真小心睇清楚，因為兩帳需要同時調整。