Double entry system 複式會計
Double entry system • Enter Transaction(交易) twice(兩次) in two accounts • Debit = Credit • • Debit (Dr. ) Credit (Cr. )
Accounts帳戶 • Account Name • Dr. (Debit) • Date Details Amount Cr. (Credit) Date Details Amount
Accounting equation (會計等式） • Asset = Capital + Liabilities
Double entry system • Assets + – • Liabilities – + • Capital – +
Double entry system • Assets • Buy a motor van $1, 000 by cash. • Motor van (A) +, Cash (A) • • Motor van $1, 000 Cash $1, 000
Double entry system • Assets • Buy a equipment $2, 000 by cheque. • Equipment (A) +, Bank (A) • • Equipment $2, 000 Bank $2, 000
Double entry system • Liabilities • Borrowed $3, 000 cash from Mr. Wong. • Cash (A) +, Mr. Wong (L) + • • Cash(A) $2, 000 Mr. Wong(L) $2, 000
Double entry system • Capital • Owner introduced $1, 000 by cash. • Capital (C) +, Cash (A) +, • • Capital $1, 000 Cash $1, 000
Accounting equation • Asset = Capital + Liabilities • Assets + – • Liabilities – + • Capital – +
Double entry system • Stock • Assets + – Purchases (購貨) : Buy goods Sales (銷貨) : Sell goods Return inwards (銷貨退回) : Return goods from Customers Return outwards (購貨退出) : Return goods to Suppliers
• Debtor = Customers顧客 • Sold goods on credit • Creditor = Supplier供應商 • Buy goods on credit
Double entry system • Assets : Stock (Purchase) • Buy goods $2, 000 by cheque. • Purchase (A) +, Bank (A) • Purchase $2, 000 Bank $2, 000
Double entry system • Assets : Stock (Sales) • Sell goods $3, 000 by cheque. • Bank (A) +, Sales (A) • Bank • $2, 000 Sales $2, 000
Double entry system • Assets : Purchase on credit • Buy goods $1, 000 on credit from Mr. A. • Purchase (A) +, Mr. A (L) + (Creditor) • • Purchase $2, 000 Mr. A (L) $2, 000
Double entry system • Assets : Sales on credit • Sell goods $2, 000 on credit to Mr. B. • Mr. B Debtor (A) +, Sales (A) • Mr. B Sales $2, 000
Double entry system • Assets : Returned goods $1, 000 to Mr. A • Return outwards（購貨退出） • Mr. A (Creditor) • Mr. A (L) -, Return outwards (A) • Mr. A Return outwards $1, 000
Double entry system • Assets : Returned goods $2, 000 from Mr. B • Return Inwards（銷貨退回） • Mr. B (Debtor) • Mr. B (A) -, Return inwards (A) + • Return inwards Mr. B $1, 000
Conclusion • Purchase • $100 • Return inwards • $50 Sales $1, 000 Return outwards $60
EXERCISES
Скачать презентацию Double entry system 複式會計 Double entry system
9337732a6301096b724fb13c92798c3b.ppt