模块:沙盒/What7what8/Taccount/doc

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Allowance for doubtful debts
2026
 
$
Write off→
31 Dec
Bad debts expense
180
Balancing figure→
31 Dec
Balance c/f
1320
2026
 
$
1 Jan
Balance b/f
1500
←Balance from last period
2027
 
 
1 Jan
Balance b/f
1320
Discounts allowed
2021
 
 
Various
Various
5020
2021
 
 
Dec 31
Allowance for discounts
207
Dec 31
Profit and loss
4813
资本账
2017
 
$
$(248000*0.8)→
设备
 
198400
应收货款
 
70000
存货
 
98000
银行存款 - 变产费用
 
6000
 
 
 
 
 
 
 
 
 
 
 
372400
2017
 
$
A君资本账：设备
 
174000
银行存款应收货款及存货
 
96000
应付货款 - 购货折扣
 
1000
应付利息
 
5050
分摊变产损失：
 
 
资本 - A (1/2)
48 175
 
资本 - B (1/2)
48 175
96 350
 
 
372400
资本账
2016
A君
B君
C君
 
$
$
$
商誉
 
 
48000
贷款 - A君
252500
 
 
结余转下
 
563500
192000
 
 
 
 
 
 
 
 
 
252500
563500
240000
2016
A君
B君
C君
 
$
$
$
承上结余
162000
466000
 
银行存款
 
 
240000
往来
42000
 
 
重估
24500
73500
 
←重估盈余 = $248000-($120 000/0.8)=$98000
商誉
24000
24000
 
 
252500
563500
240000


Sales Ledger
Dr. D. Poole Cr.
2020
Folio
£
Sept 1
Sales
SB 26
560
 
 
T. Cockburn (page 39)
2020
Folio
£
Sept 8
Sales
SB 26
1,640
 
 
C. Carter (page 125)
2020
Folio
£
Sept 28
Sales
SB 26
220
 
 
D. Stevens & Co (page 249)
2020
Folio
£
Sept 30
Sales
SB 26
1,100
 
 


General Journal
 
 
Dr
Cr
 
 
$
$
2021
 
Feb 1
Deposit paid
40,000
 
 
Bank
40,000
Mar 1
Motor vans
200,000
 
 
Deposit paid
40,000
 
Other payables
160,000
 
Repair charges
5,000
 
 
Cash
5,000
" 10
Other payables
160,000
 
 
Bank
160,000
Dec 31
Depreciation: Motor vans [($200,000 - $10,000) x 10% x 10/12]
15,833
 
 
Accumulated depreciation: Motor vans
15,833
2022
 
Jun 30
Depreciation: Motor vans ($190,000 x 10% x 6/12)
9,500
 
 
Accumulated depreciation: Motor vans
9,500
 
Accumulated depreciation: Motor vans ($15,833 + $9,500)
25,333
 
 
Cash
185,000
 
 
Motor vans
200,000
 
Profit and loss — Profit on disposal
10,333


Alice Co
Income Statement for the year ended 30 September 2022
 
$
$
Sales
6,102,898
Less Returns inwards
83,509
 
6,019,389
Less Cost of goods sold:
 
Opening inventory
90,513
 
Add Purchases
3,248,639
 
 
3,339,152
 
Less Returns outwards
(13,897)
 
 
3,325,255
 
Less Closing inventory
(103,103)
(3,222,152)
Gross profit
2,797,237
Add Other revenues:
 
Discounts received
22,770
 
Decrease in bad debts [$21,511 – ($390,500 × 5%)]
1,986
 
Profit on disposal: Motor vehicles ($60,000 – $50,000 – $60,000 × 25%)
5,000
29,756
 
2,826,993
Less Expenses:
 
Discounts allowed
12,840
 
Rent and rates ($800,000 – $20,000)
780,000
 
Salaries ($1,212,594 + $2,131)
1,214,725
 
Water and electricity
382,669
 
Overdraft interest
 
The other office premises was already fully depreciated→
Depreciation: Office premises ($1,500,000 × 10%)
150,000
 
Depreciation: Motor vehicles {[($500,000 – $60,000) – ($388,000 – $50,000)] × 30%}
30,600
 
Depreciation: Furniture and fixtures ($400,000 × 20%)
80,000
(2,650,834)
Net profit
176,159
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