標題:
發問:
假設我用 $18000 在31/10/2007 買左一個machinerydepreciation rate = 10%咁係31/12/2007 係provision for depreciation : machinery 呢個accountdr. side 有bal.c/f 1800cr. side 有profit and loss 1800Bal.c/f在這裏是什麼意思??唔係去左profit and loss 之後, 所有 accounts 也會close 嗎? 為何在1/1/2008, credit side中還會有bal.b/f? why credit balance?不是expense嗎? 顯示更多 假設我用 $18000 在31/10/2007 買左一個machinery depreciation rate = 10% 咁係31/12/2007 係provision for depreciation : machinery 呢個account dr. side 有bal.c/f 1800 cr. side 有profit and loss 1800 Bal.c/f在這裏是什麼意思?? 唔係去左profit and loss 之後, 所有 accounts 也會close 嗎? 為何在1/1/2008, credit side中還會有bal.b/f? why credit balance?不是expense嗎?
最佳解答:
1) nature of each accounts MACHINERY and PROVISION FOR DEPRECIATION A/C - balance sheet item the bal amount should been carried forward to next year. use the BAL B/F to represent the bal amount of the CURRENT YR and use BAL C/F to represent that the amount is carried from the last year. Depreciation a/c - profit & loss item the bal amount will automatically transfer to profit & loss a/c in order to calculate PROFIT or LOSS for the CURRENT YEAR. 2) a/c entry 2a) record buy new asset Oct 31, 2007 Dr Machinery $18,000 Cr Bank $18,000 2b) calculate depreciation for year end Dec 31, 2007 Dr Depreciation a/c $1800 Cr Prov for Depreciation a/c $1800 Please remember that account principle - double entry i.e. DR = CR Now, you tell me that how to close the provision for depreciation a/c at the year end. From the point 2b), you know that you have CR entry in the PROVISION FOR DEPECIATION AND this a/c is belong to B/S item. This means that you the bal amount cannot transfer to P/L a/c for closing. Under this situation, you only have ONE method can do - add one more entry to the a/c in the DR entry to carry the amount to the new a/c book i.e. next financial year. the description is Bal c/f $1800
其他解答:
Provision for depreciation is a liability account. Only Income and expenditure will close after making profit and loss account. In 1/1/2008, the status of the machinery will be: machinery account: dr 18000 provision for depreciation account: cr 1800 i.e. net asset value=16200|||||c/f 即是 carry forward, 即是帶落下一年 !! 至於 credit balance, 是因為上年年尾是 debit side, 要對充番, oppsite side 嘛 ! 所以credit balance ! 當你再開始入數時, 咪又係在 debit side 開始 !!
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Account Depreciation thx發問:
假設我用 $18000 在31/10/2007 買左一個machinerydepreciation rate = 10%咁係31/12/2007 係provision for depreciation : machinery 呢個accountdr. side 有bal.c/f 1800cr. side 有profit and loss 1800Bal.c/f在這裏是什麼意思??唔係去左profit and loss 之後, 所有 accounts 也會close 嗎? 為何在1/1/2008, credit side中還會有bal.b/f? why credit balance?不是expense嗎? 顯示更多 假設我用 $18000 在31/10/2007 買左一個machinery depreciation rate = 10% 咁係31/12/2007 係provision for depreciation : machinery 呢個account dr. side 有bal.c/f 1800 cr. side 有profit and loss 1800 Bal.c/f在這裏是什麼意思?? 唔係去左profit and loss 之後, 所有 accounts 也會close 嗎? 為何在1/1/2008, credit side中還會有bal.b/f? why credit balance?不是expense嗎?
最佳解答:
1) nature of each accounts MACHINERY and PROVISION FOR DEPRECIATION A/C - balance sheet item the bal amount should been carried forward to next year. use the BAL B/F to represent the bal amount of the CURRENT YR and use BAL C/F to represent that the amount is carried from the last year. Depreciation a/c - profit & loss item the bal amount will automatically transfer to profit & loss a/c in order to calculate PROFIT or LOSS for the CURRENT YEAR. 2) a/c entry 2a) record buy new asset Oct 31, 2007 Dr Machinery $18,000 Cr Bank $18,000 2b) calculate depreciation for year end Dec 31, 2007 Dr Depreciation a/c $1800 Cr Prov for Depreciation a/c $1800 Please remember that account principle - double entry i.e. DR = CR Now, you tell me that how to close the provision for depreciation a/c at the year end. From the point 2b), you know that you have CR entry in the PROVISION FOR DEPECIATION AND this a/c is belong to B/S item. This means that you the bal amount cannot transfer to P/L a/c for closing. Under this situation, you only have ONE method can do - add one more entry to the a/c in the DR entry to carry the amount to the new a/c book i.e. next financial year. the description is Bal c/f $1800
其他解答:
Provision for depreciation is a liability account. Only Income and expenditure will close after making profit and loss account. In 1/1/2008, the status of the machinery will be: machinery account: dr 18000 provision for depreciation account: cr 1800 i.e. net asset value=16200|||||c/f 即是 carry forward, 即是帶落下一年 !! 至於 credit balance, 是因為上年年尾是 debit side, 要對充番, oppsite side 嘛 ! 所以credit balance ! 當你再開始入數時, 咪又係在 debit side 開始 !!
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