PA quiz question!

Question

因為不清楚閣下的e-mail,所以不能夠用micro soft word打呢~
Mr Simon Chan started a business on 1 Jan 2006.

Jan 1 Simon Chan opened a business bank a/c by transferring $40000 from his saving a/c.
Jan 1 paid monthly rent of $8000 to Baxton & co
Jan 1 bought furniture by cheque $6000
Jan 5 purchased a typewriter by cheque ,$2160
Jan 8 purchased merchandise on credit from J Marney costing $3720
Jan 11 Purchased an electronic dictionary by cheque,$1543
.

Jan 15 Sold merchandise to Kim Lister $5600 on credit.
Jan 17 purchased merchandise on credit from B Gillies & co $2000
Jan 19 purchased merchandise on credit from J Marney, $1050
Jan 21 sold merchandise to Alfred on credit,$4200
Jan 22 paid J Marney $2070 for merchandise purchased.

Jan 24 sold merchandise on credit to Frankie.$4900
Jan 27 settled the amount due to B Gillies & co by cheque
Jan 28 sold merchandise on credit to James $2857
Jan 29 purchased merchandise on credit from Jones costing $1768

Jan 30 paid part-time wages of $2500 as well as an electricity bill of $432
Jan 30 Simon chan took merchandise costing $ 500 for private use.

All payments were made by cheque, Simon chan brought a computer costing $12620 into the business from his home on 31 Jan 2006.

Stock at 31 jan 2006 was valued at cost $ 3718

Required:
1. record the above transactions in these day bk
purchases, sales , cash bk
2. post the amount from the day bk to the ledger a/c i nthe general ledger, bal. off ledger a/c & show the transfer to the trading & profit & loss a/c.

3. prepare Simon chan's trading & profit & loss a/c for the month ended 31 jan 2006
4. prepare a balance sheet as at that date

*打得好辛苦,仲因為字數太多,要不斷補充,好煩,懇請 梧桐雨賜教*

Answer 1

第２題：post the amount from the day bk to the ledger a/c i nthe general ledger, bal. off ledger a/c & show the transfer to the trading & profit & loss a/c.
中文翻譯：將Daybook的數字帶到Ledger a/c　(即T-a/c)，並顯示把將數目帶到Trading & Profit & Loss a/c。
閣下不明白後面show the transfer to the trading & profit & loss a/c. 的步驟，我將在下面進行解說。
＊　＊　＊　＊　＊　＊　＊　＊　＊　＊　＊　＊　＊　＊　＊　＊
在開完所有的T-account後，就要根據每個不同account的性質去進行數目的轉移。Trading account是計算貨物交易的收支情況的一個表，目的是計算出買賣貨物後公司得到的盈利(Gross Profit)；Profit and Loss account是計算公司所有收入和支出的情況，再比較收入和支出後就會得出公司的純利／虧損(Net Profit/Net Loss)。
每個T account在年終結算時／每月結算時，都要Balanced(即令Dr & Cr sides數目相等，以關閉T-account)。我們會根據T-account的性質去判斷會用哪種方法平衡那個T-account.
所有Assets／Capital／Liabilities的數目會直接帶到下一年／下一月，故會以Bal c/d(Balance carried down)顯示；所有Income/Expense則會年年清，所以就要輸送到Profit & Loss a/c去協助計算公司利潤/虧損。
＊＊要Transfer到Trading 的只有Purchases和Sales兩個a/c的總數。
以下例子全建基於以上題目得出。
例子一：
　　　　　　　　　　 　Rent(Expense)
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
1 Jan　Bank　８０００　　　｜　31 Jan　Profit and Loss ８０００
紅色的就是所要求的show the transfer to the trading & profit & loss a/c.
（正常屬expense的T-account，Dr side大於Cr side，故為了平衡這個a/c，就會在Cr將Dr的總數傳送到去P&L a/c作計算賺蝕之用。）
若要以Double Entry方式表示，步驟如下：
1 Jan Dr Rent ; Cr Bank
31 Jan Dr Profit and Loss ; Cr Rent

例子二：
　　　　　　　　　　　
　　　　　　　　　　　Jones (Creditor)(Liabilities)
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
31 Jan Bal c/d　１７６８　　　｜　29 Jan　Purchases １７６８
由於債務是長久的，故要Bal c/d到下一年繼續記錄。

例子三：
　　　　　　　　　　　　　　Purchases(Assets)
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
8 Jan J Marney　　３７２０　　　｜30 Jan Drawing　　５００
17 Jan B Gillies & co ２０００　　　｜31 Jan Trading　　 ８０３８
19 Jan J Marney　　１０５０　　　｜
29 Jan Jones　　　 １７６８　　　｜
　　　　　　　　　 －－－－－　　　　　　　　　　　　－－－－－
　　　　　　　　　８５３８　　　　　　　　　　　　　　８５３８
紅色的就是所要求的show the transfer to the trading & profit & loss a/c.
＊＊總而言之，因為要平衡a/c，因為要計出公司一年的情況，所以就要進行Transfer的動作。

Answer 2

係呢度好難話比你知答案, 但其實你識唔識double entry(即Dr/Cr)既概念?例如: 1月1日 Dr:Bank Cr: Capital ...double entry係會計入面可以話係最重要既概念. 如果你連呢個概念都唔識既話, 呢題數你唔駛再做落去.做呢D數有個方法.首先, 諗下每個交易既double entry係咩.然後, 依題目所示, 開佢要求既day book. (你應該知道每本簿應該點開, 唔明可以睇書.)之後, 再根據你既double entry開唔同既T account, 之後再根據dr/cr入帳.然後, 將要入落T P/L既數transfer去trading and profit and loss account.(方法就係Dr/Cr: Trading/Profit and loss Cr/Dr: Revenue/Expenses a/c)之後再做balance sheet.