请教各位学会计的

pony8485

本人现在在读opening university,assignment里有个题目，想请教各位学会计的同学们，希望大家能给点意见。我在中国读过基础会计，到这来上tafe的时候，会计1就免了。现在需要上会计2了，要命啊，基础都没有，国内学的都n多年了，而且连名字都搞不清。希望大家能帮帮我。先谢过。

During the year, the owner took home inventory (a computer )for personal use (worth $1000).The owner recorded a debit to the "Miscellaneous Expenses" account and a credit to "Office Equipment".

这个owner记得肯定是不对的，但正确的我也不会。唉，不知道这门能混及格么？

sealion2009

dr owner's interest in company
cr inventory

糊里糊涂

看上去比较像是SOLE TRADER

DR Owner's  Drawing
CR Inventory

redhotliu

dr owner drawing (retaining earning)
cr inventory

however there are some tax effects for this type of transaction.

but also can be done like

dr other receivable
cr inventory

if owner is going to remi. to the company later.