Nhờ anh / chị hướng dẫn giải bài tập kế toán quốc tế

[Lưu Thiên]

The Western Fittings Corporation began business on January 1, 2010. The following transactions occurred during its first six months:
1. Three individuals each invested $35,000 in cash.
2. 1/2 year's rent was paid for $10,000 on January 1.
3. On February 1, several pieces of property, plant, and equipment were purchased for $50,000 on account.
4. During the six month, clothing, boots, and accessories were purchased for $40,000 cash.
5. The corporation had sales revenue of $75,000, of which $30,000 has not yet been collected in cash.
6. The cost of the clothing, boots, and accessories sold in item 5 was $55,000.
7. Employees were paid $30,000 in wages.
8. The corporation paid utilities and telephone expenses of $3,000.

 

[Hien]

The Western Fittings Corporation began business on January 1, 2010. The following transactions occurred during its first six months:
1. Three individuals each invested $35,000 in cash.
2. 1/2 year's rent was paid for $10,000 on January 1.
3. On February 1, several pieces of property, plant, and equipment were purchased for $50,000 on account.
4. During the six month, clothing, boots, and accessories were purchased for $40,000 cash.
5. The corporation had sales revenue of $75,000, of which $30,000 has not yet been collected in cash.
6. The cost of the clothing, boots, and accessories sold in item 5 was $55,000.
7. Employees were paid $30,000 in wages.
8. The corporation paid utilities and telephone expenses of $3,000.

Đây là bài tập kế toán cơ bản nên bạn cố gắng tự làm đi, nếu có giao dịch nào chưa chắc chắn thì mọi người sẽ giúp.

 

[Dante2111]

Bạn phải làm trước để người ta xem rồi góp ý chứ

 

[Hồng Minh tq]

The Western Fittings Corporation began business on January 1, 2010. The following transactions occurred during its first six months:
1. Three individuals each invested $35,000 in cash.
2. 1/2 year's rent was paid for $10,000 on January 1.
3. On February 1, several pieces of property, plant, and equipment were purchased for $50,000 on account.
4. During the six month, clothing, boots, and accessories were purchased for $40,000 cash.
5. The corporation had sales revenue of $75,000, of which $30,000 has not yet been collected in cash.
6. The cost of the clothing, boots, and accessories sold in item 5 was $55,000.
7. Employees were paid $30,000 in wages.
8. The corporation paid utilities and telephone expenses of $3,000.

 

[Hồng Minh tq]

The Western Fittings Corporation began business on January 1, 2010. The following transactions occurred during its first six months:
1. Three individuals each invested $35,000 in cash.
2. 1/2 year's rent was paid for $10,000 on January 1.
3. On February 1, several pieces of property, plant, and equipment were purchased for $50,000 on account.
4. During the six month, clothing, boots, and accessories were purchased for $40,000 cash.
5. The corporation had sales revenue of $75,000, of which $30,000 has not yet been collected in cash.
6. The cost of the clothing, boots, and accessories sold in item 5 was $55,000.
7. Employees were paid $30,000 in wages.
8. The corporation paid utilities and telephone expenses of $3,000.

 

[Hồng Minh tq]

nghiệp vụ 3, 4, 5, 6 làm thế nào vậy các bạn ? cảm ơn !

 

[Hồng Minh tq]

Đây là bài tập kế toán cơ bản nên bạn cố gắng tự làm đi, nếu có giao dịch nào chưa chắc chắn thì mọi người sẽ giúp.

 

[Hồng Minh tq]

Lời giải : ( mình chỉ tự giải được 1 số ý, mong m.n góp ý giúp mình làm nốt ) thanks m.n

nv1: cash 35000(debit)
paid in capital 35000(credit)
nv2: prepaid rent 10000(debit)
cash 10000(credit)
nv3: building and machinery 50000(debit)
Cash at bank 50000(credit)
nv4: Inventory 40000(debit)
cash 40000(credit)
nv5: chưa làm đc
nv6: chưa làm đc
nv7: wages expenses 30000(debit)
cash 30000(credit)
nv8: utilies & telephone expenses 3000(debit)
cash 3000(credit)

 

[Hồng Minh tq]

Đề bài: The Western Fittings Corporation began business on January 1, 2010. The following transactions occurred during its first six months:
1. Three individuals each invested $35,000 in cash.
2. 1/2 year's rent was paid for $10,000 on January 1.
3. On February 1, several pieces of property, plant, and equipment were purchased for $50,000 on account.
4. During the six month, clothing, boots, and accessories were purchased for $40,000 cash.
5. The corporation had sales revenue of $75,000, of which $30,000 has not yet been collected in cash.
6. The cost of the clothing, boots, and accessories sold in item 5 was $55,000.
7. Employees were paid $30,000 in wages.
8. The corporation paid utilities and telephone expenses of $3,000.
Giải :
( mình chỉ tự giải được 1 số ý, mong m.n góp ý giúp mình làm nốt ) thanks m.n

nv1: cash 35000(debit)
paid in capital 35000(credit)
nv2: prepaid rent 10000(debit)
cash 10000(credit)
nv3: building and machinery 50000(debit)
Cash at bank 50000(credit)
nv4: Inventory 40000(debit)
cash 40000(credit)
nv5: chưa làm đc
nv6: chưa làm đc
nv7: wages expenses 30000(debit)
cash 30000(credit)
nv8: utilies & telephone expenses 3000(debit)
cash 3000(credit)

 

[Phạm Hoàng An]

Nv5: DT 75k, 30k chưa thu được bằng tiền -> receivables, cash: 45k
Nv6: cost of good sold/inventory: 55k

 

[Hồng Minh tq]

Cảm ơn bạn ạ !. những nghiệp vụ trên mình làm có đúng k bạn

 

[Thanhoi2508]

Mn ơi giúp e giải bài tập này với ạ. Công ty A đầu tư vào công ty B 400$ ngày 1/1/2016 chiếm 30% vốn chủ sở hữu. Đến ngày 31/12/2016 cty B kiếm dc 100$ lợi nhuận và chưa chia cổ tức. Năm 2017 đến ngày 31/12/2017 cty B bị lỗ 50$ và đã chia cổ tức cho cổ đông là 30$. Theo IAS 28, trong báo cáo tài chính hợp nhất của cty A ngày 31/12/2017 khoản đầu tư vào công ty liên kết kết là bao nhiêu?