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標題: LCCI Level2 , 睇完marking都唔明 [打印本頁]

作者: hkopenc466193 時間: 2010-5-30 04:28 PM 標題: LCCI Level2 , 睇完marking都唔明

LCCI level2 2008 series2 question4
話說這題是講 Accrual expenses etc.

題目中比你要你開Rent Payable A/c
抄資料完完岩哂
但係入去P&L A/c 既數完全唔識計

Debit side:                                  Credit side:

2006                               2006
1 Aug Bank  780                1 Aug  Balance b/d 260
1 Oct Bank  894
2007                               2007
1 Jan Bank  894                31 Jul P&L A/c    3500
1 Apr Bank  894                31 Jul Balance c/d 596
1 Jul  Bank  894

。Rent payable is due on 1July, 1October, 1January and 1April.
。Accounting period is from 1 August  to 31 July.

題目跟 Rent Payable A/c 有關的資料只有這些

為什麼入P&L A/c 係  3500?
我計法是 894/3 * 12 = 3576

作者: hkecm 時間: 2010-6-9 11:25 AM

因為由2006年10月1日開始 Rent per month increased from $260 to $298.

Bal b/f at 1 Aug 2006 represented rent for July 2006 is outstanding & indicated the rent per month is $260.

Rental expense is prepaid for the period to be used.

Thus, rent payment of $780 at 1 Aug 2006 is made for Jul, Aug & Sept 2006.

At 1 Oct 2006, rent payment of $894 indicated that the rent for Oct, Nov & Dec is $298 per month.

The year rent expense of $3,500 comprised:
Aug-Sept $520 ($260*2)
Oct-Dec $894 ($298*3)
Jan-Mar $894 ($298*3)
Apr-Jun $894 ($298*3)
Jul07 $298 ($894/3)
Total $3,500

Note: Rent recognized on accrual basis.

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