Channel: BAFS你問我答channel
Forwarded from 學海無涯 回頭是岸
BAFS你問我答channel
但想問下如果公司用allowance method, 而做revaluation既時候發生左bad debts, 咁應該點處理? 因為bad debts個double entries應該係 Dr AFDD Cr TR 咁所以擺落revaluation suppose係兩邊都要入? Revaluation左邊寫TR Revaluation右邊寫AFDD 兩舊數會互相抵銷?🤔
所有壞賬的記賬牽涉兩個步驟,步驟1是 Dr AFDD Cr TR, 步驟2時年尾 AFDD 的變化要close 入去 bad debt 計算作 expense
Forwarded from 學海無涯 回頭是岸
BAFS你問我答channel
所有壞賬的記賬牽涉兩個步驟,步驟1是 Dr AFDD Cr TR, 步驟2時年尾 AFDD 的變化要close 入去 bad debt 計算作 expense
Hence, assuming a debt of 100 is confirmed uncollectible during the revaluation process:
1) to record the confirmation of bad debts
Dr AFDD
Cr Trade receivables
2) to recognise the bad debt as an expense
Dr bad debts
Cr AFDD
Considering both 1 and 2
Dr AFDD 300
Cr AFDD 300
Are eliminated
Dr bad debts : bad debts is an expense account, which is ALREADY CLOSED
HENCE
Dr revaluation
Cr trade receivables
1) to record the confirmation of bad debts
Dr AFDD
Cr Trade receivables
2) to recognise the bad debt as an expense
Dr bad debts
Cr AFDD
Considering both 1 and 2
Dr AFDD 300
Cr AFDD 300
Are eliminated
Dr bad debts : bad debts is an expense account, which is ALREADY CLOSED
HENCE
Dr revaluation
Cr trade receivables
Forwarded from 學海無涯 回頭是岸
If during revaluation
A debt of $400 is ESTIMATED TO BE uncollectible
1) to record an increase in AFDD, and recognise as expense for the period
Dr Bad debts
Cr AFDD
Note: no change to trade receivables as the total collectible amount remains unchanged
2) since bad debts account is already CLOSED
The entry is revised :
Dr Revaluation
Cr AFDD
注意不是 TRADE RECEIVABLES
A debt of $400 is ESTIMATED TO BE uncollectible
1) to record an increase in AFDD, and recognise as expense for the period
Dr Bad debts
Cr AFDD
Note: no change to trade receivables as the total collectible amount remains unchanged
2) since bad debts account is already CLOSED
The entry is revised :
Dr Revaluation
Cr AFDD
注意不是 TRADE RECEIVABLES
Forwarded from 學海無涯 回頭是岸
呢個位置講求考生同時明白 (1) 發生壞賬/呆賬準備的最基礎入賬方法 (2) Accounting cycle 會計循環;兩個項目分別係唔同topic 教,只係合夥會計時候可以將呢一系列内容痴埋一齊考
Forwarded from 奧迪加特後援會主席
個人建議:
1. DSE留一年做by-year計時就可以,本谷有大量mock paper俾你time時間
2. DSE by-topic要全部落手做,數量唔多唔應該偷懶,特別係section c
3. Cost accounting必須操a-level
4. 其餘課題其實未去到非操a-level不可,本谷既mock paper都有將a-level考核過既地方抽一兩個出黎做題目
5. 如果真係要操a-level既話,個人建議會係correction of errors、bank rec呢類,incomplete太複雜冇人guide住做會有depression
6. ce大部分都要落手落腳做,特別係partnership、correction of errors、incomplete records、depreciation等大課題
1. DSE留一年做by-year計時就可以,本谷有大量mock paper俾你time時間
2. DSE by-topic要全部落手做,數量唔多唔應該偷懶,特別係section c
3. Cost accounting必須操a-level
4. 其餘課題其實未去到非操a-level不可,本谷既mock paper都有將a-level考核過既地方抽一兩個出黎做題目
5. 如果真係要操a-level既話,個人建議會係correction of errors、bank rec呢類,incomplete太複雜冇人guide住做會有depression
6. ce大部分都要落手落腳做,特別係partnership、correction of errors、incomplete records、depreciation等大課題
Forwarded from 奧迪加特後援會主席
坦白講我自己係冇操limited company既ce的,因為我係直接做dse同學校題目操,你handle到dse section c難度既話咁嗰part ce我覺得可以skip
但partnership、incomplete呢類就真係要做ce,因為變化會更加多
但partnership、incomplete呢類就真係要做ce,因為變化會更加多
Forwarded from 奧迪加特後援會主席
同埋通常去到呢個階段,我會重新同學生go through一次depreciation、inventory valuation、accrual and prepayment、bad debts and allowance呢啲期末調整既課題,唔少學生係真係俾我出既一啲6-8分section a題目考起
Forwarded from Jumeme
BAFS你問我答channel
Debit discounts received Credit suspense
點解唔係改cash book 既 條題目唔係話cash book 入面既discount receice 錯左 唔係姐係assume discount receive 個account 係冇錯咩
Forwarded from 奧迪加特後援會主席
BAFS你問我答channel
點解唔係改cash book 既 條題目唔係話cash book 入面既discount receice 錯左 唔係姐係assume discount receive 個account 係冇錯咩
Three-column cash book入面既discounts column,discounts係每個月加埋既大數一次過post過去discounts received/allowed accounts (under general ledger)
但對應既accounts (trade payables / receivables)係每個transaction發生咗之後已經會post,情況同你sales / purchases journal係接近一致
Casting error即加總嗰陣錯咗,但對應既accounts (trade payables / receivables)冇錯,所以會涉及suspense
但對應既accounts (trade payables / receivables)係每個transaction發生咗之後已經會post,情況同你sales / purchases journal係接近一致
Casting error即加總嗰陣錯咗,但對應既accounts (trade payables / receivables)冇錯,所以會涉及suspense
Forwarded from 奧迪加特後援會主席
BAFS你問我答channel
你畫cheque嗰陣右上角係要寫日期
let's say今日係3月11日
你係 可以 寫3月15日呢啲未來日期的,呢啲叫post-dated cheque
post-dated cheque銀行係唔接納的,你3月11日走去入票既話,銀行會彈返你轉頭
如果你收到一張post-dated cheque,日期未到就已經入帳的話,係真係要修正的(dr trade receivables | cr cash at bank),因為你真係未有條件收呢筆錢住
你係 可以 寫3月15日呢啲未來日期的,呢啲叫post-dated cheque
post-dated cheque銀行係唔接納的,你3月11日走去入票既話,銀行會彈返你轉頭
如果你收到一張post-dated cheque,日期未到就已經入帳的話,係真係要修正的(dr trade receivables | cr cash at bank),因為你真係未有條件收呢筆錢住
Forwarded from 奧迪加特後援會主席
所謂既unpresented cheques,講緊既係張支票已經send咗去對家嗰度,但對家一路放喺自己銀包嗰度,未肯入票
支票既有限期係你cheque上面寫既日期既6個月(注意係cheque上面寫既日期),呢6個月內條友係可以任何時間入咗cheque的,呢個係佢自由黎
所以唔存在所謂unpresented cheque「trade payable會退返錢比我」,因為張cheque由頭到尾喺佢手,佢係可以隨時去銀行兌換
所以站喺你既角度,你send cheque當刻已經可以當找咗數,就算有unpresented cheques都好,你cash at bank account都係唔需要做 任何修正
如果你做咗修正既話,你就變咗傻更更咁一路send cheque俾自己既trade payables,佢手頭上有10張有效期內既cheques,佢就一次過收你10次錢
支票既有限期係你cheque上面寫既日期既6個月(注意係cheque上面寫既日期),呢6個月內條友係可以任何時間入咗cheque的,呢個係佢自由黎
所以唔存在所謂unpresented cheque「trade payable會退返錢比我」,因為張cheque由頭到尾喺佢手,佢係可以隨時去銀行兌換
所以站喺你既角度,你send cheque當刻已經可以當找咗數,就算有unpresented cheques都好,你cash at bank account都係唔需要做 任何修正
如果你做咗修正既話,你就變咗傻更更咁一路send cheque俾自己既trade payables,佢手頭上有10張有效期內既cheques,佢就一次過收你10次錢
Forwarded from 奧迪加特後援會主席
「年尾做完back rec」呢個講法都係唔正確的
bank rec唔係一年做一次的,因為實際上你係一個月收一次bank statement,你係應該一個月做一次bank rec的。
bank rec唔係一年做一次的,因為實際上你係一個月收一次bank statement,你係應該一個月做一次bank rec的。
Forwarded from 學海無涯 回頭是岸
會計組模擬試卷整合
主席mock卷(交卷批改服務已截止,考生仍可自行試做,並稍後核對 Marking 答案。):
https://drive.google.com/drive/folders/1saFzVDZJROvh7C2NmkJIOodBMxU_wA4D
奧迪加特mock卷(4月28日考試前一日截止)https://hottg.com/bafsdse/2482 (只有paper 2a)
以往年份(2023年及以前)MOCK 卷及其它本組曾經發佈,整理的資源:
https://hottg.com/bafsdse/425
主席mock卷(交卷批改服務已截止,考生仍可自行試做,並稍後核對 Marking 答案。):
https://drive.google.com/drive/folders/1saFzVDZJROvh7C2NmkJIOodBMxU_wA4D
奧迪加特mock卷(4月28日考試前一日截止)https://hottg.com/bafsdse/2482 (只有paper 2a)
以往年份(2023年及以前)MOCK 卷及其它本組曾經發佈,整理的資源:
https://hottg.com/bafsdse/425
Telegram
奧迪加特後援會主席 in DSE 你問我答2.0 BAFS group
是咁的,小弟都製作咗一份paper 2a既mock卷。我個人就比較flexible的,大家只要係考試前俾到我改就可以了~
Forwarded from 學海無涯 回頭是岸
合夥解散三大原則 - https://hottg.com/bafsyouaskianswer/308
合夥解散 Partnership Dissolution 喺2024年4月29日之後,就會走進歷史。
補習教呢課的時候,不難發現考生對於不同解散項目在哪一個帳戶內處理感到不知所措。常見錯誤,包括一切見倒的交易都放去 Realisation 變產帳。明明合夥企業開支票償債,又會喺變產帳入面見倒個債既帳名出現。
其實呢一課萬變不離其中:考生只須了解三個原則即可:
1) 解散期間不設新的虛帳
2) 合夥企業Partnership 收錢比錢就喺銀行存款 Bank 反映
3) 貸記資本 Cr Capital 的金額最終係會去到合夥人手上
如果你可以清晰以下解散項目的複式記帳,上述內容相信你已經掌握得好。
如果你有混淆,建議睇片:
交易 Transactions
(i) The partnership paid realisation expenses of $500. 合夥支付變產費用 $500
(ii) Tom drew a personal cheque to settle the 80% of the bank loan. 湯姆以私人支票償還80%的銀行貸款。
(iii) Ryan took over motor vans at 30% of book value. Hence, he is personally responsible for paying off all trade payables. 威仁按淨值的30%接收汽車,因此他個人須負責償還全額應付貨款。
(iv) All office equipment were scrapped. Sam paid disposal cost of $1,000 on behalf of the partnership. 辦公室設備全數報廢。一心代合夥支付棄置費用 $1,000。
早年拍攝過三段片段,用於解釋此部分。
https://hottg.com/bafsyouaskianswer/308
合夥解散 Partnership Dissolution 喺2024年4月29日之後,就會走進歷史。
補習教呢課的時候,不難發現考生對於不同解散項目在哪一個帳戶內處理感到不知所措。常見錯誤,包括一切見倒的交易都放去 Realisation 變產帳。明明合夥企業開支票償債,又會喺變產帳入面見倒個債既帳名出現。
其實呢一課萬變不離其中:考生只須了解三個原則即可:
1) 解散期間不設新的虛帳
2) 合夥企業Partnership 收錢比錢就喺銀行存款 Bank 反映
3) 貸記資本 Cr Capital 的金額最終係會去到合夥人手上
如果你可以清晰以下解散項目的複式記帳,上述內容相信你已經掌握得好。
如果你有混淆,建議睇片:
交易 Transactions
(i) The partnership paid realisation expenses of $500. 合夥支付變產費用 $500
(ii) Tom drew a personal cheque to settle the 80% of the bank loan. 湯姆以私人支票償還80%的銀行貸款。
(iii) Ryan took over motor vans at 30% of book value. Hence, he is personally responsible for paying off all trade payables. 威仁按淨值的30%接收汽車,因此他個人須負責償還全額應付貨款。
(iv) All office equipment were scrapped. Sam paid disposal cost of $1,000 on behalf of the partnership. 辦公室設備全數報廢。一心代合夥支付棄置費用 $1,000。
早年拍攝過三段片段,用於解釋此部分。
https://hottg.com/bafsyouaskianswer/308
Telegram
BAFS你問我答channel
Partnership dissolution - Supplementary notes Part 1 https://youtu.be/XlNi-3W6V1I
Partnership dissolution - Supplementary notes Part 2 https://youtu.be/byvfrQ8pNKY
Partnership dissolution - Supplementary notes Part 3 https://youtu.be/1iMdRHZJwQk
Partnership dissolution - Supplementary notes Part 2 https://youtu.be/byvfrQ8pNKY
Partnership dissolution - Supplementary notes Part 3 https://youtu.be/1iMdRHZJwQk
Forwarded from 學海無涯 回頭是岸
如果你在溫習 Paper 2A 會計部分時,做過往4年 (2020-2023) 試題有疑問,
睇完marking 都唔明
或者你希望有人教你由最開頭開始分析題目至完成整條題目,
可以參考以下片段:
👉🏻2023:https://bit.ly/BAFS2023
👉🏻2022:https://bit.ly/BAFS2022
👉🏻2021:https://bit.ly/BAFS2021SOL
👉🏻2020:https://bit.ly/BAFS2020
睇完marking 都唔明
或者你希望有人教你由最開頭開始分析題目至完成整條題目,
可以參考以下片段:
👉🏻2023:https://bit.ly/BAFS2023
👉🏻2022:https://bit.ly/BAFS2022
👉🏻2021:https://bit.ly/BAFS2021SOL
👉🏻2020:https://bit.ly/BAFS2020
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