會計科 會計科 顧問老師﹕英皇教育會計科導師冼鎮中 題一. 題一. 陳彼德獨資經營電子產品業務。陳先生收到的銀行月單上列示 2009 年 9 月 30 日貸方餘額為 $170‚000。但銀行月結單上顯示的銀行存款餘額與現金簿上顯示的銀行存款餘額不同。 經核對現金簿銀行欄及銀行月結單後，發現以下事項: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) 銀行已借記利息$8‚500，但現金簿未作記錄。 總額$100‚000 的已發出支票仍未向銀行兌現。 透過銀行自動轉帳繳交電費$720，但現金簿未作記錄。 銀行仍未記錄的存款總額為$124‚780。 向銀行存入一張從某客戶收到的支票$5‚830，但銀行以｢存款不足｣為理由退回該支票。 某客戶指示銀行以貸項轉帳清還貨欠$4‚600。 現金簿仍未記錄的銀行手續費為$25。 現金簿的承上餘額少計$510。 作業要求： (a) 編制 2009 年 9 月份的現金簿（僅銀行存款欄） ，列示需作出的調整；及(10 分) (b) 編制 2009 年 9 月 30
Premium Debt Revenue Income statement
Reflective Account Moving & handling One day I was ask to transfer Mrs X from bed into wheelchair. Mrs X is paralised so to transfer her a full body hoist is needed. I had to call for help‚ it wouldn’t be safe to do this by myself. So while I was waiting for the other carer to arrive I have explained to Mrs X what and how we are going to do it. I have also cheked the hoist and battery if its fully charged and operational. I put right size sling on Mrs X with her cooperation. I carefully
Premium Washing Hygiene Cleanliness
auditors of companies in India. The scope for this lucrative career is bright in an economically developing nation like ours and as such‚ the career can be termed as challenging and rewarding for competent professionals in the field. 2) Finance & Accounts A bachelor’s degree is the minimum prerequisite for most careers in the accounting industry. The industry is growing and is expected to continue to grow as laws and policies change and as more companies have their finances closely inspected. This
Premium Aptitude Personality psychology Management
Aim This Accounts SBA will allow me to achieve many general goals as well as some personal goals in my life. For instance‚ the mark I will receive may serve as a perfect aid to my overall C.X.C grade. In addition to this‚ the SBA alone prepares me for the actual CXC Examinations. In result‚ it simply acts as a guide for the future. Generally‚ I seek to provide Brand Name hats to the public. In turn‚ I will fully understand the accounting procedures used to manage a business. Particularly‚ I
Premium Commerce Cash Goal
Topic Internal Controls Title An analysis of the Internal Controls used in the Finance department at COLFIRE. Research Questions 1. How are internal controls used at COLFIRE? 2. How does COLFIRE use internal control to operate their operations? 3. What are the major internal controls principles used at COLFIRE? Organization COLFIRE. (Colonial Fire and General Insurance Company Limited.) ACKNOWLEDGEMENT I would like to thank my teacher Mr. N. Cooper for giving me the necessary information
Premium Cash register Receipt Internal control
Chairs N More Table of Contents Acknowledgements………………………………………………………………………………………………………………………..3 Aim of Study…………………………………………………………………………………………………………………………………...4 Introduction…………………………………………………………………………………………………………………………………….5 Chapter 1…………………………………………………………………………………………………………………………………………6 Transactions-Sept……………………………………………………………………………………………………………………………7 Cash Book………………………………………………………………………………………………………………………………………..8
Premium 1970 1986 1969
Reflective Account I’m looking back on today’s work I did with some young pupils I work with‚ they are a little group called ‘ Super Stars’‚ they are called the super stars because they aren’t as up to speed with the other children in class but they have a lot of potential to work with. The super stars are a group of 5/6 children aged up 7-11‚ today we did phonics we did ‘OI’‚ we had to pronounce ‘oi’ sounding it so that they can speak it clearly‚ and I also asked the group to think of words or
Premium Sign Color Sound
Historical Cost Concept What is historical cost? Historical cost is a term used instead of the term cost. Cost and historical cost usually mean the original cost at the time of a transaction. The term historical cost helps to distinguish an asset’s original cost from its replacement cost‚ current cost‚ or inflation-adjusted cost. For example‚ land purchased in 1992 at cost of $80‚000 and still owned by the buyer will be reported on the buyer’s balance sheet at its cost or historical cost of $80
Premium Balance sheet Depreciation Asset
Introduction I am a registered and specialized trained Assistant Medical Officer (AMO) at Emergency and Trauma Department (ED). I have been working in the Government Hospital for fourteen years. In addition I am also working together other with twenty AMO’s‚ ten registered staff nurses and seventeen nursing aid in this department. In Malaysia AMO plays a major role in early diagnosis and treatment of patient whereby they are assign in hospital and clinics. AMO working in the ED are competent in
Premium Health care Knowledge Health care provider
Evaluation of the Effectiveness of Accounting Information Systems International Journal of Information Science & Technology‚ Volume 6‚ Number 2 July / December‚ 2008 49 International Journal of Information Science and Technology EVALUATION OF THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS H. Sajady‚ Ph.D. M. Dastgir‚ Ph.D. Department of Economics and Social Sciences Department of Economics and Social Sciences Shahid Chamran University Shahid Chamran University Ahvaz‚ I. R. of Iran
Premium Internal control Information Systems Research Information systems