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
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The Call of the Natural World Mangled throats‚ empty eye sockets‚ gushing blood - Jack London’s gritty‚ gruesome story of survival transports the reader to the uncharted Klondike of 1897. The Call of the Wild is an adventure tale of a dog named Buck who was kidnapped from his pampered life in California‚ taken up north‚ and sold in the black market. He was trained to become a sled dog and served a number of different masters‚ some merciful‚ others cruel. He learned how to live in the
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return to the ways of the Lord. CALL OF JEREMIAH (Jer. 1:4-10) Jeremiah was born in 650 B.C. from a priestly family in the village of Anathoth‚ three miles north of Jerusalem. In 628 B.C.‚ in the thirteenth year of King Josiah’s reign‚ he received his call from God. Jeremiah’s call was unlike the call of Isaiah. While Isaiah was overwhelmed with the vision of the Lord on a high and lofty throne with the seraphim and smoke‚ Jeremiah’s call had no vision‚ no smoke and no incense
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Jordy Shenker Mrs. Grgas World Humanities-1 28 October 2014 “War does not decide who’s right‚ but who’s left.” In today’s world‚ war is being fought everyday‚ one side who is looked upon as right‚ and one side who is looked upon as wrong. Depending on who is making the judgement‚ is based on what type of view they have towards the situation being disputed. I agree with this statement completely. People win wars and arguments‚ but not always in a morally just way. Power takes a major
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? ’An Inspector Calls’ is a play written by J.B. Priestley‚ and was set in 1912‚ but was first written and performed in 1945. In the play‚ a girl commits suicide‚ and an inspector arrives to interview the Birlings - a very rich family - who seem to be involved in the crime. Inspector Goole interrupts their happy‚ celebrative dinner to prove to them that they were collectively responsible for the death of Eva Smith. He contributes to the play in a wide range of areas; playing different roles‚ exploring
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A Call to Action: Regulate Use of Cell Phones on the Road When a cell phone goes off in a classroom or at a concert‚ we are irritated‚ but at least our lives are not endangered. When we are on the road‚ however‚ irresponsible cell phone users are more than irritating: They are putting our lives at risk. Many of us have witnessed drivers so distracted by dialing and chatting that they resemble drunk drivers‚ weaving between lanes‚ for example‚ or nearly running down pedestrians in crosswalks
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co-operate with my group mates. I did obverse them. I tried to learn their good aspects. Of course‚ it’s a long investment for me to practice and grasp it. My teacher gave me nutrient. In f5‚ my teacher recommended me to be the chairlady of Junior Police Call. I know nothing about this club. ‘Go on and you can do it girl‚ just because you are a good leader.’ This really means a lot to me. I really get something. I got something that you can’t
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An Inspector Calls‚ J.B Priestley: “Who is Inspector Goole and what is his role in the play?” Priestley creates a rather particular ‘character’ that interrogates each member of a more or less banal family in the beginning of the 20th century. It is in the very last lines of the novel that the reader becomes aware of the fact that Inspector Goole defies all rules of rationality and possible normality. Though this theme is maintained throughout the story‚ the author presents a moral when we understand
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Chairs N More Table of Contents Acknowledgements………………………………………………………………………………………………………………………..3 Aim of Study…………………………………………………………………………………………………………………………………...4 Introduction…………………………………………………………………………………………………………………………………….5 Chapter 1…………………………………………………………………………………………………………………………………………6 Transactions-Sept……………………………………………………………………………………………………………………………7 Cash Book………………………………………………………………………………………………………………………………………..8
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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
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