如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩

:^(

點解答案係cr.adjustment of duplicate entries$ 100

:^(

出版社題目? 有冇完整資料

ce題目 (v)

:^(

:^(

:^(

條題目做 cash book (bank column)

correction required:

Dr Cash 692
Cr bank 692

個數係643先啱

:^(

點解咁樣

:^(

唔明

:^(

:^(

你 part a 係做緊 cash book bank column, 姐係 bank account 唔係 cash account

如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩

:^(

點解答案係cr.adjustment of duplicate entries$ 100

:^(

出版社題目? 有冇完整資料

ce題目 (v)

:^(

:^(

:^(

條題目做 cash book (bank column)

correction required:

Dr Cash 692
Cr bank 692

個數係643先啱

:^(

點解咁樣

:^(

唔明

:^(

:^(

你 part a 係做緊 cash book bank column, 姐係 bank account 唔係 cash account

姐係要入643cash落bank 但入左左1286cash 所以bank就多左643 要cr返走去

:^(

btw唔該曬巴打

:^(

想問問journal嘅話可唔可以逐個double entry寫出嚟

講緊 disposal / correction 嗰啲 entries?

yes

:^(

就係嚟d可唔可以寫曬d double entry出嚟

可以既，分都比足，缺點：

1. disposal 為例，其他考生寫4行你寫埋 disposal 你就寫緊8行，輸時間
2. marking 會 cancel out 左重覆既 entries, 而你既答案越同 marking 似樣 marker 改得越舒服。如果你寫多4行 disposal 個 marker 就要喺你寫既8行入面尋找翻 marking 入面既4行比分。佢一個唔小心睇漏就你蝕

想問問journal嘅話可唔可以逐個double entry寫出嚟

講緊 disposal / correction 嗰啲 entries?

yes

:^(

就係嚟d可唔可以寫曬d double entry出嚟

可以既，分都比足，缺點：

1. disposal 為例，其他考生寫4行你寫埋 disposal 你就寫緊8行，輸時間
2. marking 會 cancel out 左重覆既 entries, 而你既答案越同 marking 似樣 marker 改得越舒服。如果你寫多4行 disposal 個 marker 就要喺你寫既8行入面尋找翻 marking 入面既4行比分。佢一個唔小心睇漏就你蝕

因為跟marking咁好似約簡左易做漏

想問如果有齊a/r 同allowance for doubtful acct 嘅數 如果佢叫你計allowance 係用減左allowance嘅a/r 計 定唔減將a/r直乘%？

想問如果有齊a/r 同allowance for doubtful acct 嘅數 如果佢叫你計allowance 係用減左allowance嘅a/r 計 定唔減將a/r直乘%？

直接乘計closing balance
減番opening balance咪bad debt expense

想問如果有齊a/r 同allowance for doubtful acct 嘅數 如果佢叫你計allowance 係用減左allowance嘅a/r 計 定唔減將a/r直乘%？

直接乘計closing balance
減番opening balance咪bad debt expense

姐係要搵increase or decrease in allowance就直乘？ thanks

:^(

closing inventory adjustment,如果未 close nominal acct 改入 closing inventory 定cost of goods sold 定 trading acct.
應該點 present

想問如果有齊a/r 同allowance for doubtful acct 嘅數 如果佢叫你計allowance 係用減左allowance嘅a/r 計 定唔減將a/r直乘%？

直接乘計closing balance
減番opening balance咪bad debt expense

想問如果有齊a/r 同allowance for doubtful acct 嘅數 如果佢叫你計allowance 係用減左allowance嘅a/r 計 定唔減將a/r直乘%？

直接乘計closing balance
減番opening balance咪bad debt expense

應該係 increase / decrease in allowance for doubtful debts 唔係 bad debt expense?

closing inventory adjustment,如果未 close nominal acct 改入 closing inventory 定cost of goods sold 定 trading acct.
應該點 present

Dr / Cr Inventory (depends on 你要令個數 increase / decrease)

另一邊入 costs of goods sold

closing inventory adjustment,如果未 close nominal acct 改入 closing inventory 定cost of goods sold 定 trading acct.
應該點 present

Dr / Cr Inventory (depends on 你要令個數 increase / decrease)

另一邊入 costs of goods sold

costs of goods sold 如果寫 closing inventory 可以嗎？因為我見個acct 係income statement 寫closing inventory

想問如果有齊a/r 同allowance for doubtful acct 嘅數 如果佢叫你計allowance 係用減左allowance嘅a/r 計 定唔減將a/r直乘%？

直接乘計closing balance
減番opening balance咪bad debt expense

應該係 increase / decrease in allowance for doubtful debts 唔係 bad debt expense?

咪debit bad debt expense credit increase in allowance囉

:^(

想問如果有齊a/r 同allowance for doubtful acct 嘅數 如果佢叫你計allowance 係用減左allowance嘅a/r 計 定唔減將a/r直乘%？

直接乘計closing balance
減番opening balance咪bad debt expense

應該係 increase / decrease in allowance for doubtful debts 唔係 bad debt expense?

咪debit bad debt expense credit increase in allowance囉

:^(

closing inventory adjustment,如果未 close nominal acct 改入 closing inventory 定cost of goods sold 定 trading acct.
應該點 present

Dr / Cr Inventory (depends on 你要令個數 increase / decrease)

另一邊入 costs of goods sold

costs of goods sold 如果寫 closing inventory 可以嗎？因為我見個acct 係income statement 寫closing inventory

想問如果有齊a/r 同allowance for doubtful acct 嘅數 如果佢叫你計allowance 係用減左allowance嘅a/r 計 定唔減將a/r直乘%？

直接乘計closing balance
減番opening balance咪bad debt expense

應該係 increase / decrease in allowance for doubtful debts 唔係 bad debt expense?

咪debit bad debt expense credit increase in allowance囉

:^(

Dr. Profit & loss
Cr. Allowance for doubtful debts

DSE既 Bad debt expense 基本上只有呢兩組entries

Dr. Bad debt
Cr. Trade Receivable
(Recognize bad debts written off during the year)

Dr. Trade receivable
Cr. Bad debt
(Recognize bad debts recovered within the same year)

debit bad debt expense credit increase in allowance 呢個應該唔係DSE做法黎，有錯請指

想問如果有齊a/r 同allowance for doubtful acct 嘅數 如果佢叫你計allowance 係用減左allowance嘅a/r 計 定唔減將a/r直乘%？

直接乘計closing balance
減番opening balance咪bad debt expense

應該係 increase / decrease in allowance for doubtful debts 唔係 bad debt expense?

咪debit bad debt expense credit increase in allowance囉

:^(

Dr. Profit & loss
Cr. Allowance for doubtful debts

DSE既 Bad debt expense 基本上只有呢兩組entries

Dr. Bad debt
Cr. Trade Receivable
(Recognize bad debts written off during the year)

Dr. Trade receivable
Cr. Bad debt
(Recognize bad debts recovered within the same year)

debit bad debt expense credit increase in allowance 呢個應該唔係DSE做法黎，有錯請指

咁跟dse囉

:^(

大學真係未寫過P&L

:^(

:^(

想問下core management嘅題目係咪point+elab+eg+扣題咁樣答? 每point落eg係必須 否則扣好多分?

:^(