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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CXC CSEC Principles of Accounts Exam Guide Section 1: Introduction to Principles of Accounts SPECIFIC OBJECTIVES The students should be able to: CONTENT 1. Explain the concept of accounting; concept of “Accounting” and “Principles of Accounting” 2. State the purpose of accounting; Accounting as a business practice – the purpose of Accounting. 3. Identify the users of accounting information; Internal and external users Accounting information and their needs 4. Outline
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experience in recording‚ analyzing‚ interpreting and communication accounting information. 3) It is in partial fulfillment of CXC Principles of Accounts requirement. The aim of the study is to determine whether Debro’s Wholesale is operating at a profit or a loss. Data was gathered from source documents and posted to the journals‚ ledgers and final accounts. The performance of the business was determined by using ratios. Debro’s Wholesale is a newly developed and simulated entity located at
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material. Required: a) Use the answer sheet in Appendix A. Classify these costs into two ways (1) product cost (either as direct materials‚ direct labour or manufacturing overhead) or period cost and (2) variable cost or fixed cost with respect to the number of unit produced or sold. For classifying whether product cost or period cost‚ place the dollar amount (in monthly amount) in the appropriate headings. For classifying whether variable or fixed‚ please use X in the appropriate headings
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Expense = Liabilities + Incomes Asset named Cash Balance created and Liability Shareholder’s Capital gets created 100000 + 0 = 100000 + 0 b Purchased inventory on account for $200‚000. Assets + Expense = Liabilities + Incomes Asset named Inventory created and Liability Vendor payable gets created 200000 + 0 = 200000 + 0 c Sold inventory for $200‚000. $75‚000 of the sales were for cash and $125‚000 were on account. The inventory sold
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Bank of Baroda ACCOUNT OPENING FORM FOR INDIVIDUALS Branch: Account No. F. No.-401 Y Y Y _________________________________________________ Date: Branch ALPHA D D M M Y Scheme Code ------------------------------------------------------------------------------------------------------------------------------------I/We request you to open my/our deposit account with your branch/bank as under: (Tick (√) relevant type of account) Type of Account Scheme Name Type of Account Scheme Name Savings
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Uncollectible Accounts Lesley-Ann Herard ACC 281 John Istvan November 17‚ 2014 Uncollectible Accounts Charity care in a health care environment gives patients reduced or even free services to those who have low incomes. The idea of charity care was associated to the way hospitals helped low- income families. The write-offs and potential costs that are provided to the patients are determined before anything is done. It is up to the discretion of the hospital if any or all the cost is
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options linked with items in the performance criteria. You need to provide evidence for any option related to your work area. Communicate using the individual’s preferred spoken language‚ the use of signs‚ symbols‚ pictures‚ writing‚ objects of reference‚ communication passports; other non verbal forms of communication; human and technological aids to communication. Key people: family; friends; carers; others with whom the individual has a supportive relationship. Your knowledge and understanding
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Accounts Notes Double Entry Example 1 Transactions Debit (In) Credit (Out) Bought goods for resale for cash Purchases Cash Sold goods for cash Cash Sales Paid cash into bank Bank Cash Sold goods and received cheque Bank Sales Bought goods and paid by cheque Purchases Bank Example 2 Transactions Debit Credit Bought goods on credit from M.Mizzi Purchases M.Mizzi Paid M.Mizzi in cash one week later M.Mizzi Cash Sold goods on credit to S.Said S.Said Sales S.Said paid by cheque Bank S.Said Example
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Ways to Prevent Overdue Accounts Want to improve the way you run your business? For any company‚ having overdue accounts wreak havoc on cash flow and liquid assets. In a small business‚ tracking down the guilty parties is both a financial and physical drain. It’s easy to say "don’t do business with deadbeats"‚ but the realities of things are much more complex. Most firms bring in collection agencies for debt. Be sure to find out: • How information about delinquent accounts will be transferred to
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