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

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Lưu Thiên

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20/9/16
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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.
 
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Hien

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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

Dante2111

Cao cấp
29/3/16
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Bạn phải làm trước để người ta xem rồi góp ý chứ :D
 
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H

Hồng Minh tq

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22/9/16
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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.
 
H

Hồng Minh tq

Guest
22/9/16
7
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27
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.
 
H

Hồng Minh tq

Guest
22/9/16
7
0
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nghiệp vụ 3, 4, 5, 6 làm thế nào vậy các bạn ? cảm ơn !
 
H

Hồng Minh tq

Guest
22/9/16
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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)
 
H

Hồng Minh tq

Guest
22/9/16
7
0
1
27
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)
 
P

Phạm Hoàng An

Cao cấp
5/1/16
374
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43
Nv5: DT 75k, 30k chưa thu được bằng tiền -> receivables, cash: 45k
Nv6: cost of good sold/inventory: 55k
 
H

Hồng Minh tq

Guest
22/9/16
7
0
1
27
Cảm ơn bạn ạ !. những nghiệp vụ trên mình làm có đúng k bạn :D
 
T

Thanhoi2508

Guest
3/10/16
1
0
1
26
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?
 
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