各位会计高手能否帮忙回答下两个问题·~~分分伺候

cani123456

1.        What would be a General Journal entry (DR / CR) for each of the following transactions in MYOB: A) Spend Money B) Enter Purchases C) Pay Bills. (DR and CR for each)

2.        You are entering payments from a credit card statement. A. The owner circles a $600.00 payment and states that it is for clothes. B. The owner pays $1,000.00 for his kids school fees. C. A plumber (your client) spends $5,000 to do an accounting CPA course. 1. How would you treat the items above? 2. What further questions do you need to ask? Answer as follows: Tax Deductible? / Any GST Applicable? / Further Questions?

ronitrue

1.这个问题稍微有点歧义，你问的是怎么做“general journal entry” 还是分别怎么样做每种entry？

2. what kind of business? 通常来讲，如果是private expenses, just process to "owners drawings" account in Balance sheet. 如果这个是protective cloth 或者uniform 之类的话就process到profit & loss

B. 这个就直接process到drawings account 吧。除非你想弄salary sacrifice， FBT之类的麻烦。

C. plumber 与 CPA 课程 距离有点大。 没有deduction也没有gst可以claim。

无聊

1 实际点一下SPEND MONEY, PURCHASE 这些东西，然后CTRL+R，JOURNAL 啥样一看就明白了，MYOB自动生成的

PNG

1，a, Dr Expense
          Cr. Cash
     b, Dr Cash/A/c Receivable
            Cr  Sale
     c, Dr A/c Payable
         Cr cash

[ 本帖最后由 PNG 于 2011-7-27 23:45 编辑 ]

Tigerpie

楼主好像在学会计入门课程。回答你的问题需要有前提，用什么税法，哪个会计准则等。

cani123456

不明白pay bills不是钱少了吗？怎么还DR cash?? 我的理解是正好相反？？还有enter purchases,是我们跟suppliers买东西，怎么会CR sale???

PNG

原帖由 cani123456 于 2011-7-27 23:16 发表
不明白pay bills不是钱少了吗？怎么还DR cash?? 我的理解是正好相反？？还有enter purchases,是我们跟suppliers买东西，怎么会CR sale???

谢谢，你是对的， purchase 是一般指买东西，我以为是卖东西。

zeny

spend money是针对非supplier的购买,即非recon account的购买.
pay bill 是只pay 通过enter purchase产生的bill

无聊

spend money 也可以用来处理 CREDIT CARD PAYMENT (PURCHASE INTEREST)

CR CREDIT CARD
DR INTEREST EXPENSE

如果spend money 付的是cash，或者正常的银行账号
CR CASH @ BANK
DR EXPENSE