引用:
|
作者ruinousdeity
我發現大家會計觀念都不太好,然後還有隨便拼湊觀念的 
稍微簡化了一下
29(找給年輕人的錢)+21(找剩的錢但最後退回去了)+29(為了補足退回去的50元差額老闆得自掏腰包)+15(給付的財貨成本)+6(這裡不是"機會成本"而是應得而未得的收入造成虧損)=100 |
我覺得你的觀念才有點奇怪吧？ @@
General Journal:
1. Shoes Supply: $15 | $0
Cash: $0 | $15
（買鞋成本，從現金扣）
2. Cash: $21 | $0
Revenue: $0 | $21
（賣出一雙鞋）
3. Expenses: $15 | $0
Shoes Supply: $0 | $15
（貨物少了一雙鞋）
4. Expenses: $50 | $0
Cash: $0 | $50
（假鈔還給鄰居）
General Ledger:
Cash
$21 T $50
$ T $15
Balance: credit $44
Shoes Supply
$15 T $15
Balance: $0
Expenses
$15 T $0
$50 T $0
Balance: debit $65
Revenue
$0 T $21
Balance: credit $21
Trial Balance:
Cash $0 T $44
Shoe Supply $0 T $0
Expenses $65 T $0
Revenue $0 T $21
Balance: $65 T $65
Statement of Earnings:
Revenues:
Shoes Sales $21
Expenses:
Shoe Supply $15
Funny Money Lost $50
Total Expenses: $65
Earning before tax: ($44)
Retained Earnings:
Before: $0
Add: Net Earning: ($44)
Retained Earning: ($44)
Balance Sheet
Asset
Cash: ($44)
Total Asset: ($44)
Liabilities: $0
Shareholders' Equity
Retained Earning: ($44)
Total Liabilities and Shareholders' equity: ($44)
Statement of Cash Flows
Cash flows from operating activities:
Receipts: $21
Payments: $50+15 = $65
Net cash from op: ($44)
Cash flows from investing activities: $0
Cash flows from financing activities:$0
Cash at end: ($44)
以上是以這個題目為時間的報表，請修正到 ($100），謝謝
