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PA!問題 LCCI PAST PAPER (有圖)

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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)
   

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