[請益] 初會應收票據考題

看板Accounting (會計)作者DAmbrose33 (Unstable)時間10年前 (2016/04/09 20:02)推噓0(0推 0噓 9→)

留言9則, 2人參與討論串1/1

這是一題應收票據的期中考題我觀念真的滿差的所以拿到的分數很少題目: On January 1, Valdez Company had Accpimts Receivable $91000 and Allowance for Doubtful Accounts $8100. Valdez Company prepares financial statements annually at December 31. During the year, the following selected transactions occurred. Jan. 5 Sold $8400 of merchandise to Patrick Company, terms n/30. Feb.2 Accepted and $8400, 4-month, 10% promissory note from Patrick Company for the balance due. Feb 12 Sold $13500 of merchandise to Marguerite Company and accepted Marguerite's $13500, 2-month, 10% note for the balance due. Feb 26 Sold $7000, 3-month, 8% note from Felton Co., terms n/10. Apr.5 Accepted a $7000, 3-month, 8% note form Felton Co. for the balance due. Apr.12 Collected Marguerite Company note in full. June 2 Collected Patrick Company note in full. July 5 Felton Co. dishonors its note of April 5. It is expected that Felton will evetually pay the amount owed. July 15 Sold $14000 of merchandise to Planke Co. and accepted Planke's $14000, 3-month, 12% note for the amount due. Oct. 15 Planke Co.'s note was dishonored. Planke Co. is a bankrupt, and there is no hope of future settlement. Journalize the transactions. 我有寫而寫錯的分錄: Feb 2. Note Receivable 8400 Sales Revenue 8400 Apr.5 Note Receivable 7000 Sales Revenue 7000 不是應收票據和收入同時增加嗎?? Apr.12 Cash 13500 Note Receivable 13500 Cash (13500*10%) 1350 Interest Revenue 1350 June 2 也錯一樣的像June.5 這種拒付票據的該怎麼做分錄?? -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 218.161.51.104 ※ 文章網址: https://www.ptt.cc/bbs/Accounting/M.1460203371.A.5FC.html

[請益] 初會 應收票據考題

[請益] 初會應收票據考題