作者ilms (聪明蛋)
看板TransEcoAcc
标题[会计] 备抵坏帐一题
时间Thu Dec 23 22:18:18 2010
[2] The ledger of Garcia Company at the end of the current year shows
Accounts Receivable $96,000; Credit Sales $780,000; and Sales Returns and
Allowances $40,000.
Instructions
(a)
If Garcia uses the direct write‐off method to account for uncollectible
accounts, journalize the adjusting entry at December 31, assuming Garcia
determines that Allied’s $900 balance is uncollectible.
(b)
If Allowance for Doubtful Accounts has a credit balance of $1,100 in the
trial balance, journalize the adjusting entry at December 31, assuming bad
debts are expected to be 10% of accounts receivable.
ans
(a)
Bad Debt Exp. 900
A/R ‐ Allied 900
(b)
Bad Debt Exp. 8,500
Allowance for doubtful accounts 8,500
第二题为什麽不用应收帐款先减去销货退回和折让再去计算?
--
--
※ 发信站: 批踢踢实业坊(ptt.cc)
◆ From: 122.147.26.251
1F：推 vance0519:为什麽应收帐款要减销货退回及折让？ 12/24 21:59
2F：→ swinfish7:应收帐款和销货退回还有折让没有关系，要扣掉销货退回和 01/15 00:57
3F：→ swinfish7:折让的是销货收入 01/15 00:57