2019 BAFS 集中區

786 回覆
15 Like 5 Dislike
2019-01-21 19:07:41
想問，有冇恆商paper 1 notes ?
同埋 ordinary share dividend 同 preference share dividend 黠處理
2019-01-21 19:09:27
double entry定點
2019-01-21 21:55:04
第1題我都唔知點答
2019-01-22 00:27:40
2019-01-22 23:34:14

同求
2019-01-23 07:53:40
我想問下correction of error應該點操
2019-01-23 10:24:01
溫返之前既topics先，之前concepts唔清做咩都冇用
2019-01-23 11:28:33
啱啱派左考試卷錯correction of error 同books of original entry
我見我錯係depreciation 同 debtor creditor 啲adjustment
2019-01-23 11:32:21
同埋我入entry多數凈係記d特別入法(eg drawing 唔扣cogs 扣purchases個d)
其他凈係靠記asset-capital = liability 記
2019-01-23 11:41:43
2019-01-23 11:54:35
我估
1. Dr Cash Sales 5200
Cr PPE。 14200
Dr Loss on Disposal 9000
2.
Dr P&L 207
cr Allowance for doubtful debt 207
但係唔明佢up乜 姐係dr少左錢落AR only？
係就剩係DR返4140 落AR
2019-01-23 12:03:03
2既意思就係你差人300蚊，人地差你100蚊，咁你咪只需要還200蚊俾人既意思，呢種應該叫contra entry。
2019-01-23 12:08:07
Suspense 4140
2019-01-23 12:09:06
第一個要計埋今年嘅depre 但我唔記得打
2019-01-23 12:23:23
Dividend 只考 declared and paid , DSE 唔考 dividend payable
2019-01-23 12:37:56
2.
正確
Dr trade payables 4600
Cr trade receivables 4600

已做
Dr trade receivables 460
Cr trade payables 460

改正
Dr Trade payables 5060
Cr Trade receivables 5060

Dr allowance for doubtful debts 253
Cr profit and loss (or retained profits, 睇你題目點寫) 253

5060*5%
2019-01-23 12:40:18
打錯野，唔好理已做同改正嗰度

題目有問題，點樣 credited the correct amount to trade payables? contra entry TP 應該減少先啱喎
2019-01-23 12:41:27
2.
正確
Dr trade payables 4600
Cr trade receivables 4600

已做
Dr trade receivables 460
Cr trade payables 4600

改正
Dr Trade payables 5060
Cr Trade receivables 5060

Dr allowance for doubtful debts 253
Cr profit and loss (or retained profits, 睇你題目點寫) 253

5060*5%
2019-01-23 12:42:13
Correct amount 係指credit 左4600落trade payable
2019-01-23 12:42:20
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