Quyendao90
Sơ cấp
- 10/11/18
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Mọi người ơi, giúp em với ạ! Em làm bài test công ty Singapore mà có vài câu không biết phải trả lời như thế nào? Có ai biết về kế toán Singapore chỉ bảo em với ạ!
1/ Company X has performed its financial year end closing stock take. The amount is $123,456. Please provide the entry of closing stock in company X books.
2/ Company X purchased a motor vehicle ("MV") at $5,000 on 1st January 2015. Company X policy is to depreciate the MV using straight line method over 5 years. On 31st December 2015, Company X sold the MV for $3,000. Company X financial year is 31st December. Please provide the entries for the disposal of MV
3/ Company X operates a restaurant and is registered with Goods and Services Tax (GST). GST is currently at 7%. Yesterday sales comprises of Credit Card $300 (inclusive of GST). Credit card company currently charges 2% on all transactions. Please provide the entries for recording of sales and receipts.
4/ In June 2015, customer A purchased goods from company X with total value $12,500 (include GST 7%). In September 2015, customer A paid $5,000 and promised that remaining amount would be paid later. However in November 2015, customer A bankrupted and was unable to pay out the remaining amount to company X. Company X decided to write-off all outstanding amounts (in case company X don’t make any provision for doubtful debt). How should company X treat the GST amount including in bad debt? Write journal entries for this case.
1/ Company X has performed its financial year end closing stock take. The amount is $123,456. Please provide the entry of closing stock in company X books.
2/ Company X purchased a motor vehicle ("MV") at $5,000 on 1st January 2015. Company X policy is to depreciate the MV using straight line method over 5 years. On 31st December 2015, Company X sold the MV for $3,000. Company X financial year is 31st December. Please provide the entries for the disposal of MV
3/ Company X operates a restaurant and is registered with Goods and Services Tax (GST). GST is currently at 7%. Yesterday sales comprises of Credit Card $300 (inclusive of GST). Credit card company currently charges 2% on all transactions. Please provide the entries for recording of sales and receipts.
4/ In June 2015, customer A purchased goods from company X with total value $12,500 (include GST 7%). In September 2015, customer A paid $5,000 and promised that remaining amount would be paid later. However in November 2015, customer A bankrupted and was unable to pay out the remaining amount to company X. Company X decided to write-off all outstanding amounts (in case company X don’t make any provision for doubtful debt). How should company X treat the GST amount including in bad debt? Write journal entries for this case.
