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小 發表於 2008-6-2 11:19 PM (第 4617 天)
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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
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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)