香港巴士論壇

是咁的，身為Acct白痴的小弟 (小弟是純理科生... ) 但唔知點解今個 sem 被迫讀 Acct...

在上左幾堂基本的 Concepts 之後就已經要做 assignment了...

做Assignment的途中，就已經出事了...


Q.6 Discount 個 part 點入Journal entry 呢? 同埋 T-account 是寫落 Bridgestone Co. 定系要開個叫 "Discount" o既 T-account 呢
希望各 Account 達人能幫幫小弟... 萬分感謝~

如果無錯應該係....
>Account Payable - Bridgestone Company $70,000
>> Purchases $70,000

>Discount Receivable $3,500
>> Account Payable - Bridgestone Company $3,500

>Cash / Bank $66,500
>> Account Payable - Bridgestone Company $66,500

如果有錯請指正

Del應該吾岩

L. C. :如果無錯應該係....
>Account Payable - Bridgestone Company $70,000
>> Purchases $70,000

>Discount Receivable $3,500
>> Account Payable - Bridgestone Company $3,500

>Cash / Bank $66,500
>> Account Payable - Bridgestone Company $66,500

如果有錯請指正

Account Payable 同 Discount Receivable o羊o黎架 小弟未學過...

小弟的 Journal entry 是咁寫的，唔知o岩定錯...
3 Mar 2012
DR Purchase $70,000
CR Bridgestone Co. $70,000
30 Mar 2012
DR Discount $3,500
CR Bridgestone Co. $3,500
DR Bridgestone Co. $66,500
CR Bank $66,500

---

BTW, monthly payment 例如差餉 同 管理費 系咪要每個月入數，唔可以年尾一筆清?! (ie. DR Rent $1,000 x12, 而不可以 DR Rent $12.000)

gzbus :

L. C. :如果無錯應該係....
>Account Payable - Bridgestone Company $70,000
>> Purchases $70,000

>Discount Receivable $3,500
>> Account Payable - Bridgestone Company $3,500

>Cash / Bank $66,500
>> Account Payable - Bridgestone Company $66,500

如果有錯請指正

Account Payable 同 Discount Receivable o羊o黎架 小弟未學過...

小弟的 Journal entry 是咁寫的，唔知o岩定錯...
3 Mar 2012
DR Purchase $70,000
CR Bridgestone Co. $70,000
30 Mar 2012
CR Discount $3,500
DR Bridgestone Co. $3,500
DR Bridgestone Co. $66,500
CR Bank $66,500

---

BTW, monthly payment 例如差餉 同 管理費 系咪要每個月入數，唔可以年尾一筆清?! (ie. DR Rent $1,000 x12, 而不可以 DR Rent $12.000)

好吧，小弟承認是個極度怕麻煩的人...

LC應該arm, 但係gzbus紅字為修改
差餉 同 管理費, 要睇題目, 差餉以常識來講, 應該係一年交一次? 管理費唔知係咪間間大廈唔同..

jn4481 :

gzbus :

L. C. :如果無錯應該係....
>Account Payable - Bridgestone Company $70,000
>> Purchases $70,000

>Discount Receivable $3,500
>> Account Payable - Bridgestone Company $3,500

>Cash / Bank $66,500
>> Account Payable - Bridgestone Company $66,500

如果有錯請指正

Account Payable 同 Discount Receivable o羊o黎架 小弟未學過...

小弟的 Journal entry 是咁寫的，唔知o岩定錯...
3 Mar 2012
DR Purchase $70,000
CR Bridgestone Co. $70,000
30 Mar 2012
CR Discount $3,500
DR Bridgestone Co. $3,500
DR Bridgestone Co. $66,500
CR Bank $66,500

---

BTW, monthly payment 例如差餉 同 管理費 系咪要每個月入數，唔可以年尾一筆清?! (ie. DR Rent $1,000 x12, 而不可以 DR Rent $12.000)

好吧，小弟承認是個極度怕麻煩的人...

LC應該arm, 但係gzbus紅字為修改
差餉 同 管理費, 要睇題目, 差餉以常識來講, 應該係一年交一次? 管理費唔知係咪間間大廈唔同..

咁小弟又有地方唔明啦~
個 discount 明明系 Bridgestone Co. 給的，點解系 DR 而唔系 CR 呢? @@
另一方面，如果要開 T-account 的話，是次交易中的 "discount" 應該歸於 "Discount expense" 的 T-account?
PS 其實系題目話 D 差餉 同 管理費 on monthly basis (圖中只是顯示部分 transaction...) 所以先會問系咪要每個月入帳而不可以年尾一次過o者...

For discounts received from creditors, we will do that in following way. It's treated as a reduction on liability and revenue earned through enjoying cash discounts.

DR Creditor-Bridgestone Company $3500
CR Discounts received $3500

To transfer the transactions to double-entry system(T-account),
T-accounts for Discount received, Cash, Purchases and Creditor-Bridgestone Company will be opened (for Q6).

For purchase of goods, we will debit Purchases a/c $70000 and credit Creditor-Bridgestone Company a/c $70000 on 3rd March

For payment to creditor, we will debit Creditor-Bridgestone Company and credit Cash.

**Since we received discounts from creditors, we will first debit Creditor-Bridgestone Company a/c $3500 and credit discounts received a/c $3500.
(Reduction of creditor balance (即拖欠債主金額減少))

Then, payment was made for the outstanding balance. We will debit Creditor-Bridgestone Company a/c $66500 and credit Cash a/c $66500.

本文章評分: +1

 

評分:

會員	時間	評分	評語
gzbus	2013年3月9日 01:11:14	+1	Detailed explanation

gzbus :
Account Payable 同 Discount Receivable o羊o黎架 小弟未學過...

Accounting 入面有好多唔同嘅名，只係叫法唔同嘅姐，師兄你應該識嘅
Accounts Payable = Trade Creditors

但叫Discount Receivable小弟有d懷疑，係唔係應該叫discount received(因為佢其實係Revenue earned) ?
如果係Discount receivable 的話，佢就會變咗Revenue In arrears(應收得益而未收到)，最後會變成Current Assets.

gzbus :
咁小弟又有地方唔明啦~
個 discount 明明系 Bridgestone Co. 給的，點解系 DR 而唔系 CR 呢? @@
另一方面，如果要開 T-account 的話，是次交易中的 "discount" 應該歸於 "Discount expense" 的 T-account?

PS 其實系題目話 D 差餉 同 管理費 on monthly basis (圖中只是顯示部分 transaction...) 所以先會問系咪要每個月入帳而不可以年尾一次過o者...

針對住Discount 嘅問題，首先要搞清楚一個concept：From which perspective，即係你E家幫緊邊間公司做數。呢一個問題係做Account果陣必先要問自己搞清楚。
e.g. A公司買貨, B公司賣貨--> A公司入數係Dr. Purchases,但 B公司入數會係Cr. Sales
你冇錯，discount 係 Bridgestone Co. 俾的，在於Bridgestone Co. 嘅角度而言，佢俾Discount就會係Expenses( 因為佢係Discount allowed)
但在於你E家係幫緊一間入玩具貨嘅公司做數，佢喺Creditors 手上收到Discount(Cash discount)，就會係Revenue(因為佢係Discount received)
所以你要Dr. Creditor-Bridgestone Co. Cr. Discount received (呢個係Revenue)

Expense 增加會Debit Expense a/c Revenue增加會Credit Expenses a/c

差餉、管理費問題，要針對題目去睇嘅。
但小弟印象中...差餉應該係每季計一次而入一次?
管理費方面，小弟應該只可以話視乎題目所俾你嘅情況。
日常生活情況應該就要睇番間公司嘅Accounting treatment係點。
大多數都會每月入落去管理費嘅A/C，去到年尾要預備Financial Statement時就搵番成年嘅總支出，一次過Transfer去 Profit and loss a/c

lawrencewong :

gzbus :
Account Payable 同 Discount Receivable o羊o黎架 小弟未學過...

Accounting 入面有好多唔同嘅名，只係叫法唔同嘅姐，師兄你應該識嘅
Accounts Payable = Trade Creditors

但叫Discount Receivable小弟有d懷疑，係唔係應該叫discount received(因為佢其實係Revenue earned) ?
如果係Discount receivable 的話，佢就會變咗Revenue In arrears(應收得益而未收到)，最後會變成Current Assets.

其實小弟只是上了3堂acct...
9個小時阿Sir光速講了history, journal entry, p/l, financial statement, margin...
實為蜻蜓點水，略懂皮毛... 名詞輕輕帶過甚至講都無講過...

lawrencewong :

gzbus :
Account Payable 同 Discount Receivable o羊o黎架 小弟未學過...

Accounting 入面有好多唔同嘅名，只係叫法唔同嘅姐，師兄你應該識嘅
Accounts Payable = Trade Creditors

但叫Discount Receivable小弟有d懷疑，係唔係應該叫discount received(因為佢其實係Revenue earned) ?
如果係Discount receivable 的話，佢就會變咗Revenue In arrears(應收得益而未收到)，最後會變成Current Assets.

其實應該正名係discount received

lawrencewong :

gzbus :
Account Payable 同 Discount Receivable o羊o黎架 小弟未學過...

Accounting 入面有好多唔同嘅名，只係叫法唔同嘅姐，師兄你應該識嘅
Accounts Payable = Trade Creditors

但叫Discount Receivable小弟有d懷疑，係唔係應該叫discount received(因為佢其實係Revenue earned) ?
如果係Discount receivable 的話，佢就會變咗Revenue In arrears(應收得益而未收到)，最後會變成Current Assets.

Discount Receivable 基本上係睇下個 amount 可否有 reliable 的 measurement
有的話就通常當 Discount received 直接係 Purchase net off,唔會有額外的 current assets
無的話(例如 just base on Management estimation, not probable economic inflow 的)就當無依回事,唔使入

基本上賣家話比得你的,就已經可以當 Trade discount (Discount received) 入
話比discount 你的 agreement , email已經係一個 reliable 的 prove.