CQU 的Financial accounting 考前答疑辅导了啊

ecjh2000

CQU 的Financial accounting 考前答疑辅导了啊
紧扣历届考题串讲知识点了， 熟悉各种体型，总结归纳。
Elaine
(MPA,CPA,,MBA)
微信： elainechen2004
电话： 0451565285
搜索更多相关主题标签的帖子: 答疑, 答疑, 电话, 辅导, 辅导, 各种, 考前, 考前, 考题, 体型, 微信, 知识, 总结

ecjh2000

回复
ecjh2000
的帖子
关于坏账处理办法的journal 总结：
如果你明白坏账的基本处理办法后， 因为这部分题目大部分要求写出journal , 可看下面的总结，复习会快速，前提是明白坏账处理的流程和issue
Summary :
1. The direct write-off method
DR  Bad debts expense
CR  the customer’s Account receivable
2.Under the Allowance method,
DR bad debts expense,
   GST clearing
CR the Allowance account
Dr  allowance for doubtful debts
Cr accounts receivable
4.Recover the debts
Dr accounts receivable
  Cr : allowance for doubtful debts
Dr accounts receivable
  Cr bad debts expense
Dr cash
Cr accounts receivable
5.Recording bills receivable
To establish a Bills Receivable,
DR Bills Receivable
CR        Cash/Sales (depending on if you are loaning cash or whether you sold them goods/services)
To collect a Bills Receivable at maturity,
DR Cash
CR        Bills Receivable
CR Interest Revenue (P x % x time)
To accrue interest earned each accounting period,
DR Interest Receivable (current asset)
CR        Interest Revenue
Then, to collect the Bills Receivable (upon which interest has already been accrued) at maturity,
DR Cash
CR        Bills Receivable
CR Interest Revenue
CR Interest Receivable

兄弟广告

帮你顶顶！！！