step;

drawings不是放在右邊的嗎??明明好似記得次次見到drawings都係在cr.
capital less drawing的.係咪因為果個係bal. sheet??

另外.SUSPENSE ACCOUNT!!
其實系點用??1路唔太清晰
DR系減定加的?






個sales同purchases點解要計到咁複雜geh??  
系咪所有有關sales同purchases的都要計埋落去?
包括cashe sales/purchases?

另外;gerenal exp; rent ;telephone;
哩dee點計?點解要將cash bk的數拉埋上年geh數黎計??

另外.loss on current sale系出自邊度??
depreciation of fixtures又點解會得出???



debtors我以為會8700-7000.
即是今年的減上年的.
但點解系會計8700既??
creditors都係.

opening capita:邊度有哩個數??

另外,drawings點解唔係就咁5000+800就得.
要加埋13000果個drawings既??

[ 本帖最後由 step; 於 2008-6-2 11:01 PM 編輯 ]

step;

引用:

原帖由 calton 於 2008-6-2 11:18 PM 發表
800 : goods
5000 : cash received from sales
13000 : drawings from bank
Total of these 3 items = total drawings
佢明明銀行攞了13000走, 點可以唔計佢??

原來cash book入面果dee就算入左帳
做trading & p n l acc時要加埋哂落去
總之要將所有關於今年入過既帳total加埋先入落trading & profil & loss acc?

引用:

普通 accural / prepayment 的問題.
in T/L, 應只計actual expenses for the accounting yr
prepaid/accrued 應作相應調整

不太明白??即係怎樣??
我不懂怎計.
e.g general exp. 8800是在cash bk已記帳即是已付??
400是去年仍owing
300是pre-paid了.
咁算唔算係仲差$100?

step;

引用:

回你頭兩條題目...似乎你concept都未太清

drawing原則上其實唔係必須, 但係你要清楚一個大concept, capital = 公司欠owner錢, 所以放o係cr.

我1直以為capital係owner投放系公司的錢.
投資1定要放d錢出黎.
所以我唔知系公司欠owner的$.
跟住drawings我以為係owner拎左公司野黎private use-
公司既stock/$會少左.
跟住owner e.g. 叫A就會欠左公司錢-_-

系咪錯哂??


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引用:

suspense原則上亦都係唔出現...但係點解會有?

咁算唔算係如果我系題目見到個bal sheet / trial bal入面見到suspense
即係話我知有數唔岩(可能係漏左/入多左次係同1個acc/或左入錯數eg應入545入左454咁??)
就會令到個bal sheet唔bal.出現左個suspense
而我就要搵返邊度錯,改番佢.
寫返個correct既bal sheet 出黎?
1定係bal sheet?trading & p n l會唔會有?

step;

引用:

有suspense即係有錯...ce會俾一堆error俾你改番好去...令到suspense冇左

咁lcci系咪唔會咁出??

引用:

入數唔係入俾左幾多...而係今年應該俾幾多..

即系cash book入左gee野.唔係想話間公司比左幾多錢出去?而係應該要比幾多??
即係其實1路都未比的??

step;

引用:

原帖由 DevilZ 於 2008-6-3 12:29 AM 發表
強力提議你重新讀過..你好多野根本唔明

你e+點做都無用-.-

即係點ah
我聽晚要考LCCI  lv2
:funk:

step;

EMMA and Jack agreed to the dissolve their partnership on  28 feb 2007,


AT 28 FEB 2007 ,the partnership had the following assests and liabilities:::

machinery at net book valuation   72000
motor vehicles (nbv)                   56000
creditors                                   680
debtors                                    2500

the following information was also available;

1. The amount was settled by the issue of $40000 ordinary shares of $1 each in Jone.Ltd
    the partners received the half of the shares each.
2. A vehicle with a book value of $24000 was taken over by Jack$18000
3. The remaining vehicles were sold for$30000 cash.
4.Creditors were paid in full.
5.Debtors paid $2300 in full settlement


REQUIRED
prepare a Realisation account on dissolution.


-#1唔識.
-其實我1路都唔係好清楚.creditors係咪唔會寫落realisation度??
-另外,#2同#3所講既vehicle,系咪包括在$56000入面?
咁係咪Dr realisation         54000
          Cr  vehicle 54000??(24000+30000)
          Dr  bank  30000
          Cr realisation 30000
          Dr Jack's capital 18000
          Cr realisation   18000

-#5 debtors咁應該係Dr  realisation  2300定2500?
                              Cr debtor

step;

引用:

原帖由 中場小王子 於 2008-6-3 12:49 AM 發表

將你識既野寫曬落去la...75分以上就distinction

想當年我LCCI lv3 冇一題識做...求祈寫d野落去...最係credit左
只要4條盡寫...就冇問題

多謝您鼓勵!
我都知我好多野唔識-_-

不過您都解答左我挺多;) !!!!!!
thanks!!!!!

雖然我都應該仲有ok多野一知半解