標題:
有關PA~
發問:
Find out the amoints to be transferred to profit and loss account for the year ended 30 June 2006.(a).Workings(b).Amount transferred to profit and loss account(c).T account1.Insurance:Paid $7,900,which included $1,900 for the year to 31 /12/2006.做(a),(b)(c).2.Telephone:Paid $4,700.$500 due on 30/6/2006 remained... 顯示更多 Find out the amoints to be transferred to profit and loss account for the year ended 30 June 2006.(a).Workings(b).Amount transferred to profit and loss account(c).T account 1.Insurance:Paid $7,900,which included $1,900 for the year to 31 /12/2006.做(a),(b)(c). 2.Telephone:Paid $4,700.$500 due on 30/6/2006 remained unpaid.做(a),(b)(c). 3.Rates:$750 was paid for six months on 1/7/2005:on 1 January 2006,paid $1,125 for nine months'up to 30 September 2006.做(a),(b)(c). .
最佳解答:
1a)Working: 7900including the current year expenses and prepaid expense which is vaild until 31/12/2006, that means $6000 is for the current year and $1900 is for prepayment $7900 - $1900(prepayment) = $6000 current year's expense (b)the profit and loss account should only show the current year expense, that is $6000 and the$1900 should be shown in balance sheet' s current asset which is vaild in half of year. (c) dr. insurance $7900 cr.bank/cash $7900 to record the bank/cash payment dr profit and loss $6000 cr insurance $6000 to record the current year expense dr insurance prepayment $1900 cr insurance $1900 to transfer the prepaid amount to the prepayment account which is belong to asset. 2a)$4700+$500 = $5200 (b)$4700 +$500 = $5200 Current year telephone charges (c)Dr telephone expense $4700 Cr Bank / Cash $4700 To record the telephone payment Dr profit and loss $5200 Cr telephone expense $5200 to record the amount which is incured in the current year. Dr telephone expense $500 Cr Telephone Accural $500 To record the accural which the company not yet paid in the cuurent year and should be record as liabilities. 3a) $750 + ($1125 X 6/9) = $1500 (b)The current year expense = $1500 for 12 months payment (c) dr rates $750 cr cash/Bank $750 To record the the payment for rates in 1/7/2005 dr rates $1125 Cr Bank / cash $1125 To record the payment in 1/1/2006 Dr Profit and Loss $1500 Cr rates $1500 To transfer the current year 's actual expense to the P/L account Dr rates prepayment $325 Cr Rates $325 To make it to be a current asset item. Finish!!~~ Don't delete the question...~~
1. a) insurance for the ye.30/6/2006 = $7,900 - $1,900 (prepaid) = $6,000 b) t/f to P&L = $6,000 2. a) telephone charge for ye30/6/2006 = $4,700 (paid) + $ 500 (unpaid) = $5,200 b) t/f to P&L = $5,200 3. a) rate for ye 30/6/2006 = $750 (jul - dec 2005) + $1,125 x 6/9 (jan - jun 2006) = $1,500 b) t/f to P&L = $1,500 part c can easily be finished after parts a&b are done.0D7DAC4E6DF60DFA
有關PA~
發問:
Find out the amoints to be transferred to profit and loss account for the year ended 30 June 2006.(a).Workings(b).Amount transferred to profit and loss account(c).T account1.Insurance:Paid $7,900,which included $1,900 for the year to 31 /12/2006.做(a),(b)(c).2.Telephone:Paid $4,700.$500 due on 30/6/2006 remained... 顯示更多 Find out the amoints to be transferred to profit and loss account for the year ended 30 June 2006.(a).Workings(b).Amount transferred to profit and loss account(c).T account 1.Insurance:Paid $7,900,which included $1,900 for the year to 31 /12/2006.做(a),(b)(c). 2.Telephone:Paid $4,700.$500 due on 30/6/2006 remained unpaid.做(a),(b)(c). 3.Rates:$750 was paid for six months on 1/7/2005:on 1 January 2006,paid $1,125 for nine months'up to 30 September 2006.做(a),(b)(c). .
最佳解答:
1a)Working: 7900including the current year expenses and prepaid expense which is vaild until 31/12/2006, that means $6000 is for the current year and $1900 is for prepayment $7900 - $1900(prepayment) = $6000 current year's expense (b)the profit and loss account should only show the current year expense, that is $6000 and the$1900 should be shown in balance sheet' s current asset which is vaild in half of year. (c) dr. insurance $7900 cr.bank/cash $7900 to record the bank/cash payment dr profit and loss $6000 cr insurance $6000 to record the current year expense dr insurance prepayment $1900 cr insurance $1900 to transfer the prepaid amount to the prepayment account which is belong to asset. 2a)$4700+$500 = $5200 (b)$4700 +$500 = $5200 Current year telephone charges (c)Dr telephone expense $4700 Cr Bank / Cash $4700 To record the telephone payment Dr profit and loss $5200 Cr telephone expense $5200 to record the amount which is incured in the current year. Dr telephone expense $500 Cr Telephone Accural $500 To record the accural which the company not yet paid in the cuurent year and should be record as liabilities. 3a) $750 + ($1125 X 6/9) = $1500 (b)The current year expense = $1500 for 12 months payment (c) dr rates $750 cr cash/Bank $750 To record the the payment for rates in 1/7/2005 dr rates $1125 Cr Bank / cash $1125 To record the payment in 1/1/2006 Dr Profit and Loss $1500 Cr rates $1500 To transfer the current year 's actual expense to the P/L account Dr rates prepayment $325 Cr Rates $325 To make it to be a current asset item. Finish!!~~ Don't delete the question...~~
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其他解答:1. a) insurance for the ye.30/6/2006 = $7,900 - $1,900 (prepaid) = $6,000 b) t/f to P&L = $6,000 2. a) telephone charge for ye30/6/2006 = $4,700 (paid) + $ 500 (unpaid) = $5,200 b) t/f to P&L = $5,200 3. a) rate for ye 30/6/2006 = $750 (jul - dec 2005) + $1,125 x 6/9 (jan - jun 2006) = $1,500 b) t/f to P&L = $1,500 part c can easily be finished after parts a&b are done.0D7DAC4E6DF60DFA
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