T
Đây là lần đầu tiên tham gia chuyên mục "Kế toán quốc tế" với mong muốn được hiểu sâu hơn về hệ thống kế toán này.
Mình có bài tập về kế toán Úc như sau:
Record the following transactions for M. TRAVERS in the appropriate journals, post to the General
Ledger, Account Receivable Ledger and Accounts Payable Ledger. Prepare a Schedule of Accounts
Receivable, Schedule of Accounts Payable and a Trial Balance.
DATE - TRANSACTIONS
Jan-01 Purchased trade goods on credit (Inv 107) from J. Taylor for $600+GST.
2 Paid K. Franklin $200 rent + GST (Ch. 200).
Sold trade goods for cash to M.Mobbs for $400+GST(Rec. 307).
3 Sold trade goods on credit (Inv. 390) to K. Brewer for $280+GST
5 Commission received $200+GST from J.Smith (Rec. 308)
9 Sold trade goods on credit (Inv. 391) to P. Thomson for $150+GST
10 Purchased a new motor vehicle for the manager on credit from Better Car Sales for
$10 000+GST.
11 M.Travers withdrew $40 cash (Ch. 251).
12 Purchased trade goods on credit (Inv 923) from B. Melville for $400+GST.
15 Returned trade goods to J. Taylor for $30+GST (Cr. Note 209).
16 Bought trade goods for cash from L. Lewis $180+GST (Ch. 252).
17 P. Thomson returned trade goods $40+GST (Cr. Note 106).
20 K. Brewer paid us the amount owing less $33 discount (Rec. 309).
Sold trade goods for cash to K. Johnstone for $140+GST(Rec. 310).
21 Paid $480 wages (Ch. 253).
22 M.Travers withdrew $50 (+GST) trade goods for his personal use.
25 Commission received $100+GST from J.Smith (Rec. 311)
26 Paid J. Taylor the amount owing less $40 discount (Ch. 254).
28 Sold trade goods on credit to:
K. Brewer $150+GST (Inv. 392)
P. Thonson $250+GST (Inv. 393)
29 Purchased trade goods on credit from:
J. Taylor $120+GST (Inv. 125)
B. Melville $110+GST (Inv. 947)
31 Paid $350+GST Advertising costs to Great Advertising (Ch. 255)
and $140+GST Insurance to XYZ Ltd. (Ch. 256).
Giải thích chữ viết tắt
Ch: Séc, Rec: Phiếu thu, Inv: Hoá đơn, GST: Thuế hàng hoá và dịch vụ mức 10%).
Làm theo phương pháp kiểm kê định kỳ.
Rất mong nhận được bài giải của các bạn (nếu trình bày trên Excel càng tốt).
Mình có bài tập về kế toán Úc như sau:
Record the following transactions for M. TRAVERS in the appropriate journals, post to the General
Ledger, Account Receivable Ledger and Accounts Payable Ledger. Prepare a Schedule of Accounts
Receivable, Schedule of Accounts Payable and a Trial Balance.
DATE - TRANSACTIONS
Jan-01 Purchased trade goods on credit (Inv 107) from J. Taylor for $600+GST.
2 Paid K. Franklin $200 rent + GST (Ch. 200).
Sold trade goods for cash to M.Mobbs for $400+GST(Rec. 307).
3 Sold trade goods on credit (Inv. 390) to K. Brewer for $280+GST
5 Commission received $200+GST from J.Smith (Rec. 308)
9 Sold trade goods on credit (Inv. 391) to P. Thomson for $150+GST
10 Purchased a new motor vehicle for the manager on credit from Better Car Sales for
$10 000+GST.
11 M.Travers withdrew $40 cash (Ch. 251).
12 Purchased trade goods on credit (Inv 923) from B. Melville for $400+GST.
15 Returned trade goods to J. Taylor for $30+GST (Cr. Note 209).
16 Bought trade goods for cash from L. Lewis $180+GST (Ch. 252).
17 P. Thomson returned trade goods $40+GST (Cr. Note 106).
20 K. Brewer paid us the amount owing less $33 discount (Rec. 309).
Sold trade goods for cash to K. Johnstone for $140+GST(Rec. 310).
21 Paid $480 wages (Ch. 253).
22 M.Travers withdrew $50 (+GST) trade goods for his personal use.
25 Commission received $100+GST from J.Smith (Rec. 311)
26 Paid J. Taylor the amount owing less $40 discount (Ch. 254).
28 Sold trade goods on credit to:
K. Brewer $150+GST (Inv. 392)
P. Thonson $250+GST (Inv. 393)
29 Purchased trade goods on credit from:
J. Taylor $120+GST (Inv. 125)
B. Melville $110+GST (Inv. 947)
31 Paid $350+GST Advertising costs to Great Advertising (Ch. 255)
and $140+GST Insurance to XYZ Ltd. (Ch. 256).
Giải thích chữ viết tắt
Ch: Séc, Rec: Phiếu thu, Inv: Hoá đơn, GST: Thuế hàng hoá và dịch vụ mức 10%).
Làm theo phương pháp kiểm kê định kỳ.
Rất mong nhận được bài giải của các bạn (nếu trình bày trên Excel càng tốt).
Sửa lần cuối: