A
Act có một bài tâp kế toán Úc về định khoản nghiệp vụ phát sinh, act đang phân vân không biết doanh thu nên ghi nhận tại nghiệp vụ nào thì hợp lý. Rất mong cả nhà giúp act:
Prepare general journal entries to record the above events, as appropriate, in the accounting records of Joel’s Travel Agency for the month ò June 2010.
June 6: The assistant books a holiday for a client B, for total cost of $28k (unpaid at this stage). The commission to be kept by the business is 10% of the total cost of the trip when B pays in full.
June 15: Client B pays $18k to Joel Travel Agency. Of this amount, $5.5k represents the total cost of air fairs ,forwards to the airline and the remainder (excl the travel agent's commission) is to be forwarded to a particular hotel chain to cover the client's accommodation.
June 22: The business pays cash to the airline as payment for client B
June 25: The appropriate amount of cash is paid to the hotel for client B
Commission income is recognized above as cash is received even though, under the contract, the agency is not “entitled” to the income until the client pays in full. An argument could also be put that the total commission income of $2 800 could be recorded on 6 June or 15 June. Questions to consider:
Has the income been “earned”?
Is it probable that it will be received?
Như vây trong 3 ngày trên, thời điểm nào sẽ ghi nhận doanh thu của travel agency tức là fần commission. Và phần total trip cost (air fare, rent hotel...)mình có nên khi nhận không hay chỉ theo dõi ngoài sổ sách.
Dưới đây là cách ghi nhân của act, mọi người xem và có thể cho biết như vậy đã đúng chưa, nếu sai thì dựa trên concept nào để ghi nhận lại.
6 No entry required at this point (the booking may be cancelled!?)
15 Cash at Bank 18 000
Accounts Payable 16 200
Commission Income 1 800
Cash received as part payment for airlines and hotel.
22 Accounts Payable 5 500
Cash at Bank 5 500
Cash paid to airline.
25 Accounts Payable 10 700
Cash at Bank 10 700
Cash paid to hotel chain as part payment.
Cảm ơn cả nhà.
Prepare general journal entries to record the above events, as appropriate, in the accounting records of Joel’s Travel Agency for the month ò June 2010.
June 6: The assistant books a holiday for a client B, for total cost of $28k (unpaid at this stage). The commission to be kept by the business is 10% of the total cost of the trip when B pays in full.
June 15: Client B pays $18k to Joel Travel Agency. Of this amount, $5.5k represents the total cost of air fairs ,forwards to the airline and the remainder (excl the travel agent's commission) is to be forwarded to a particular hotel chain to cover the client's accommodation.
June 22: The business pays cash to the airline as payment for client B
June 25: The appropriate amount of cash is paid to the hotel for client B
Commission income is recognized above as cash is received even though, under the contract, the agency is not “entitled” to the income until the client pays in full. An argument could also be put that the total commission income of $2 800 could be recorded on 6 June or 15 June. Questions to consider:
Has the income been “earned”?
Is it probable that it will be received?
Như vây trong 3 ngày trên, thời điểm nào sẽ ghi nhận doanh thu của travel agency tức là fần commission. Và phần total trip cost (air fare, rent hotel...)mình có nên khi nhận không hay chỉ theo dõi ngoài sổ sách.
Dưới đây là cách ghi nhân của act, mọi người xem và có thể cho biết như vậy đã đúng chưa, nếu sai thì dựa trên concept nào để ghi nhận lại.
6 No entry required at this point (the booking may be cancelled!?)
15 Cash at Bank 18 000
Accounts Payable 16 200
Commission Income 1 800
Cash received as part payment for airlines and hotel.
22 Accounts Payable 5 500
Cash at Bank 5 500
Cash paid to airline.
25 Accounts Payable 10 700
Cash at Bank 10 700
Cash paid to hotel chain as part payment.
Cảm ơn cả nhà.
