如何把这条ACOUNT分类呢?

发布网友发布时间：2023-07-15 07:13

共1个回答

热心网友时间：2024-12-13 07:32

建议你先做additional information的资料
以double entry的概念想想这些资料对trial balance部分数字的影响
将其影响写在trial balance数字旁边. 完成后
再将trial balance项目分成assets
capital
liabilities
expenses
revenue五大类. 每个final account应放甚么我相信你应该清楚
不清楚请看书.
t=trading
p&l=profit & loss
bs=balance sheet capital--bs carriage on purchases--t carriage on sales--p&l machinery--bs furniture & fitting--bs motor and vehicle--bs purchases & sales--t wages & salaries--p&l rant & rates--p&l lighting & heating--p&l vehicle running costs--p&l repairs & maintenance--p&l telephone expences--p&l general office expences--p&l debtors & creditors--bs provision & depreciation:p&l
bs motor vehicle machinery furniture & fitting drawings--bs bank--bs cash--bs stock--t returns--t