本區搜索:
Yahoo!字典
打印

PA!問題 LCCI PAST PAPER (有圖)

[隱藏]

PA!問題 LCCI PAST PAPER (有圖)



drawings不是放在右邊的嗎??明明好似記得次次見到drawings都係在cr.
capital less drawing的.係咪因為果個係bal. sheet??

另外.SUSPENSE ACCOUNT!!
其實系點用??1路唔太清晰
DR系減定加的?






個sales同purchases點解要計到咁複雜geh??  
系咪所有有關sales同purchases的都要計埋落去?
包括cashe sales/purchases?

另外;gerenal exp; rent ;telephone;
哩dee點計?點解要將cash bk的數拉埋上年geh數黎計??

另外.loss on current sale系出自邊度??
depreciation of fixtures又點解會得出???



debtors我以為會8700-7000.
即是今年的減上年的.
但點解系會計8700既??
creditors都係.

opening capita:邊度有哩個數??

另外,drawings點解唔係就咁5000+800就得.
要加埋13000果個drawings既??

[ 本帖最後由 step; 於 2008-6-2 11:01 PM 編輯 ]
附件: 您所在的用戶組無法下載或查看附件
   

TOP

回覆 #1 step; 的帖子

Opening Capital:
=7245-695+3000+7000-5250-400+1500+2600

Debtors, Creditors, 那些是balance, 不用減去年...
引用:
另外,drawings點解唔係就咁5000+800就得.
要加埋13000果個drawings既??
800 : goods
5000 : cash received from sales
13000 : drawings from bank
Total of these 3 items = total drawings
佢明明銀行攞了13000走, 點可以唔計佢??
引用:
另外.loss on current sale系出自邊度??
depreciation of fixtures又點解會得出???
Loss on asset sale??
Opening NBV of fixture = $3000
$2000 賣左, 那就入 loss on asset sale

Dep. of fixtures
佢用$8000 買了fixtures
at yr end, NBV = $6000
那 Dep = $8000 - 6000
引用:
另外;gerenal exp; rent ;telephone;
哩dee點計?點解要將cash bk的數拉埋上年geh數黎計??
普通 accural / prepayment 的問題.
in T/L, 應只計actual expenses for the accounting yr
prepaid/accrued 應作相應調整

Sales:
71400 : From Trade Debtors
18500 : Cash Sales
5000  : Since the boss took $5000 cash from cash sales (drawings), this $5000 was not deposited into bank a/c, but it corresponds to sales
900   : DA
8700  : Bal of Debtors (at yr end of last yr)
7000  : Bal of Debtors (at yr end of this yr)
(8700 - 7000 : change in debtors bal: $1700 of $ from debtors received this yr was actually sales of last yr)

TOP

回你頭兩條題目...似乎你concept都未太清

drawing原則上其實唔係必須, 但係你要清楚一個大concept, capital = 公司欠owner錢, 所以放o係cr.

drawing點解我話唔係必須呢? 因為drawing, 只不過等同於公司還番錢俾owner
咁即係capital減少, 原則上可以dr. capital (capital減少)...但係點解唔咁做?

因為會計想清清楚楚歸類...dr.capital, 會睇唔到有drawing依樣野...
開一個drawing account..dr. drawing...到年尾一次過將drawing個數搬去capital

年尾即係: dr. capital, cr. drawing

-------------------------------------------------

suspense原則上亦都係唔出現...但係點解會有?

因為我地做數成日都漏左d野
e.g. 你俾wages

dr. wages
cr. bank

但係你可能唔小心漏左bank冇入...即係冇double entry
到最後 trial balance 咪會唔bal...(dr 同 cr 唔同)

但係又到左年尾...就開一個suspense account, 整到佢balance左先, 到遲d先搵番有咩錯...

(因為你balance sheet一定要balance, 唔balance既話, 張balance sheet都冇咩意義)

做balance sheet既時候仲未搵到有咩錯...就要照將suspense account入balance sheet架la..(out c唔駛理)

TOP

引用:
原帖由 calton 於 2008-6-2 11:18 PM 發表
800 : goods
5000 : cash received from sales
13000 : drawings from bank
Total of these 3 items = total drawings
佢明明銀行攞了13000走, 點可以唔計佢??
原來cash book入面果dee就算入左帳
做trading & p n l acc時要加埋哂落去
總之要將所有關於今年入過既帳total加埋先入落trading & profil & loss acc?
引用:
普通 accural / prepayment 的問題.
in T/L, 應只計actual expenses for the accounting yr
prepaid/accrued 應作相應調整
不太明白??即係怎樣??
我不懂怎計.
e.g general exp. 8800是在cash bk已記帳即是已付??
400是去年仍owing
300是pre-paid了.
咁算唔算係仲差$100?

TOP

引用:
原帖由 step; 於 2008-6-2 11:33 PM 發表



原來cash book入面果dee就算入左帳
做trading & p n l acc時要加埋哂落去
總之要將所有關於今年入過既帳total加埋先入落trading & profil & loss acc?



不太明白??即係怎樣??
我不懂怎計.
e.g  ...
會計最緊要既概念

入數唔係入俾左幾多...而係今年應該俾幾多..

今年係2008年...當每年wages要俾1000
今年淨係俾左900
下年俾1100

但係今年都要入1000..因為今年真真正正係要俾1000...

所以上年prepaid要加入今年, 因為prepaid即係預先俾今年, 但係o個d費用係今年先真真正正要俾
就算上年俾左, 但係依個係今年費用, 所以入今年

accrual同樣道理

TOP

回覆 #3 中場小王子的帖子

引用:
回你頭兩條題目...似乎你concept都未太清

drawing原則上其實唔係必須, 但係你要清楚一個大concept, capital = 公司欠owner錢, 所以放o係cr.
我1直以為capital係owner投放系公司的錢.
投資1定要放d錢出黎.
所以我唔知系公司欠owner的$.
跟住drawings我以為係owner拎左公司野黎private use-
公司既stock/$會少左.
跟住owner e.g. 叫A就會欠左公司錢-_-

系咪錯哂??


---------------------------------------------------------------------------------------------
引用:
suspense原則上亦都係唔出現...但係點解會有?
算唔算係如果我系題目見到個bal sheet / trial bal入面見到suspense
即係話我知有數唔岩
(可能係漏左/入多左次係同1個acc/或左入錯數eg應入545入左454咁??)
就會令到個bal sheet唔bal.出現左個suspense
我就要搵返邊度錯,改番佢.
寫返個correct既bal sheet 出黎?
1定係bal sheet?trading & p n l會唔會有?

TOP

引用:
原帖由 step; 於 2008-6-2 11:42 PM 發表


我1直以為capital係owner投放系公司的錢.
投資1定要放d錢出黎.
所以我唔知系公司欠owner的$.
跟住drawings我以為係owner拎左公司野黎private use-
公司既stock/$會少左.
跟住owner e.g. 叫A就會欠左公 ...
你兩個都講得arm

可能d老師話dr. cr.冇意思...其實係有...
debit side係入 assets
credit sides係入 capital or liabilities

drawing真係可以當做, owner欠公司錢...只不過capital大過drawing, 所以overall, 只係公司欠owner少d錢je

有suspense即係有錯...ce會俾一堆error俾你改番好去...令到suspense冇左

TOP

引用:
原帖由 step; 於 2008-6-2 11:42 PM 發表


我1直以為capital係owner投放系公司的錢.
投資1定要放d錢出黎.
所以我唔知系公司欠owner的$.
跟住drawings我以為係owner拎左公司野黎private use-
公司既stock/$會少左.
跟住owner e.g. 叫A就會欠左公 ...
當然只係balance sheet先有la, balance sheet係將所有account有closing balance既數入曬入去
所以你會見到..點解會冇expense既 (e.g. wages)? 因為我地將expense既account搬左去p/l account, 所以到年尾...expense 既closing balance係 0

記住...trading and profit and loss account都係有double entry..或者我一陣寫一篇有關trading and profit and loss account既concept俾你地睇

最緊要你要知既係..balance sheet唔係一個account, 所以冇double entry...

TOP

引用:
有suspense即係有錯...ce會俾一堆error俾你改番好去...令到suspense冇左
咁lcci系咪唔會咁出??
引用:
入數唔係入俾左幾多...而係今年應該俾幾多..
即系cash book入左gee野.唔係想話間公司比左幾多錢出去?而係應該要比幾多??
即係其實1路都未比的??

TOP

引用:
原帖由 step; 於 2008-6-3 12:25 AM 發表

咁lcci系咪唔會咁出??


即系cash book入左gee野.唔係想話間公司比左幾多錢出去?而係應該要比幾多??
即係其實1路都未比的??
cash book入左既野, 就真係俾左既...反而可能唔係今年要俾
cash book入左唔代表 P/L會有

cash book你當bank/cash 既T account就可以了

suspense會咁出架 lcci

TOP

強力提議你重新讀過..你好多野根本唔明

你e+點做都無用-.-

TOP

引用:
原帖由 DevilZ 於 2008-6-3 12:29 AM 發表
強力提議你重新讀過..你好多野根本唔明

你e+點做都無用-.-
即係點ah
我聽晚要考LCCI  lv2
:funk:

TOP

引用:
原帖由 step; 於 2008-6-3 12:48 AM 發表


即係點ah
我聽晚要考LCCI  lv2
:funk:
將你識既野寫曬落去la...75分以上就distinction

想當年我LCCI lv3 冇一題識做...求祈寫d野落去...最係credit左 :funk:
只要4條盡寫...就冇問題

TOP

EMMA and Jack agreed to the dissolve their partnership on  28 feb 2007,


AT 28 FEB 2007 ,the partnership had the following assests and liabilities:::

machinery at net book valuation   72000
motor vehicles (nbv)                   56000
creditors                                   680
debtors                                    2500

the following information was also available;

1. The amount was settled by the issue of $40000 ordinary shares of $1 each in Jone.Ltd
    the partners received the half of the shares each.
2. A vehicle with a book value of $24000 was taken over by Jack$18000
3. The remaining vehicles were sold for$30000 cash.
4.Creditors were paid in full.
5.Debtors paid $2300 in full settlement


REQUIRED
prepare a Realisation account on dissolution.



-#1唔識.
-其實我1路都唔係好清楚.creditors係咪唔會寫落realisation度??
-另外,#2同#3所講既vehicle,系咪包括在$56000入面?
咁係咪Dr realisation         54000
          Cr  vehicle 54000??(24000+30000)
          Dr  bank  30000
          Cr realisation 30000
          Dr Jack's capital 18000
          Cr realisation   18000

-#5 debtors咁應該係Dr  realisation  2300定2500?
                              Cr debtor

TOP

引用:
原帖由 中場小王子 於 2008-6-3 12:49 AM 發表

將你識既野寫曬落去la...75分以上就distinction

想當年我LCCI lv3 冇一題識做...求祈寫d野落去...最係credit左
只要4條盡寫...就冇問題
多謝您鼓勵!
我都知我好多野唔識-_-

不過您都解答左我挺多;) !!!!!!
thanks!!!!!

雖然我都應該仲有ok多野一知半解

TOP

重要聲明:小卒資訊論壇 是一個公開的學術交流及分享平台。 論壇內所有檔案及內容 都只可作學術交流之用,絕不能用商業用途。 所有會員均須對自己所發表的言論而引起的法律責任負責(包括上傳檔案或連結), 本壇並不擔保該等資料之準確性及可靠性,且概不會就因有關資料之任何不確或遺漏而引致之任何損失或 損害承擔任何責任(不論是否與侵權行為、訂立契約或其他方面有關 ) 。