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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but it works.” This is IVEY lead singer Millie Perks’ assessment of her emerging Gold Coast band. While originally Millie is simply referring to IVEY’s song-writing process‚ she actually reveals something bigger‚ encapsulating their entire outlook. As Millie indicates‚ IVEY are a paradox‚ but also incredibly simple. On the surface‚ IVEY’s prosperity seems unlikely‚ given the “almost non-existent” Gold Coast music scene‚ as well as their youth and eclectic musical influences. Yet‚ upon closer inspection
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The Haida People of the Canadian Northwest Coast By Shyann Gilmour The Haida people had an extremely complex social organization. They were highly respected by their peers and those they traded with and were feared by those who were at war with them. Their art continues to flourish today and many traditions have survived into today’s world. The Natives of the Northwest Coast have been a group of Natives with the worlds attention‚ while some may stay to look at museum exhibits concerning the
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The Geography of the Middle East Essay The Middle East is a large and diverse geographical area located in southwest Asia and northeast Africa. It extends over 2‚000 miles from the Black Sea in the north to the Arabian Sea in the south‚ and about 1‚000 miles from the Mediterranean Sea in the west to the mountains of Iran. The term “Middle East” came into common use in the early twentieth century‚ but remains loosely defined. One term sometimes applied to part of this area is “Fertile Crescent‚” which
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GEOGRAPHICAL FACTS ABOUT THE MIDDLE EAST: Middle East is one of the smallest regions in the world and has an area of 2‚780‚000 square miles and a population of 366 million as of the year 2004 (www.ce.byu.edu). The countries of this region lie towards the South-West of Asia and towards the North-Eastern part of Africa. The Middle East consists of: 1. Asian part of Turkey 2. Syria 3. Lebanon 4. Israel 5. Jordan 6. Iraq 7. Iran 8. Saudi Arabia 9. Yemen 10. Oman 11. Qatar 12. Bahrain 13
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bitter ethical issues. One of the three major bitter ethical issues is child slavery. The places where cocoa beans are produced the most is the Ivory Coast‚ which is in West Africa. Ivory Coast provides 43 percent of the world’s cocoa bean supply. Nigeria is the area where the most cocoa beans are produced. In 2001‚ child slavery in the Ivory Coast was reported in 2001 by the United State Department. The
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REFLECTIVE ACCOUNT. “Reflection is a process of reviewing an experience of practice in order to describe‚ analyse‚ evaluate and so inform learning about practice” (Reid‚ 1993 p.305). I am going to reflect on an activity during my placement at a childminder’s setting. While writing about this‚ the model of reflection `I will use is the most commonly used model by Gibbs (1988)‚ which is the model I will look at here. There are six stages in Gibbs’ model‚ namely:- (1) Description (2)
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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
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A case for the removal or reform of the IT rate in today’s coast guard In the Coast Guard the delineation between the Electronics Technician (ET) rate and the Information Technician (IT) rate is blurring. With the implementation of new technology being adopted by the Coast Guard at an unprecedented rate‚ and all of it computer based at some level. It is imperative for the future of the service‚ to adapt our rates and the training of them accordingly. ETs can be trained to do most IT related tasks
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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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