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Can give me more tips of Accounting.....
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a) If I wan to contra account between Ar & AP... What are the double entry to involve? And under which category of chart of accounting?
b) If customer purchase i unit of Machine with our company, rm 50,000 per unit, and trade in 1 unit of machine rm 8,000, can u let me, what are the double entry to be involved? and under which category?
c) If the new company register on july 2010 and we apply bank account on Oct 2010, but we start to business on Jan 2011 (all the transcation include sales, purchase, expenses ....), Could you let me know which month should i start to record the transcation of bank (bank statement only shown the deposite amount, due to no in and out transcation on that period), start from Oct'2010 or Jan 2011?due to the bank statement has show the transcation start on oct'2010...
I really need your helping!!!! |
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发表于 11-3-2011 10:38 PM
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请用中文发问。
a) If I wan to contra account between Ar & AP... What are the double entry to involve? And under which category of chart of accounting?
是不是contra同一家公司呢？如果是，
DR AP
CR AR
b) If customer purchase i unit of Machine with our company, rm 50,000 per unit, and trade in 1 unit of machine rm 8,000, can u let me, what are the double entry to be involved? and under which category?
需要知道你公司的主要营业范围。我当作是买卖机器。
DR AR 50K
CR Sale 50K
DR Purchase 8K
CR AR 8K
*我是assume你会把trade in来的机器在卖出
c) If the new company register on july 2010 and we apply bank account on Oct 2010, but we start to business on Jan 2011 (all the transcation include sales, purchase, expenses ....), Could you let me know which month should i start to record the transcation of bank (bank statement only shown the deposite amount, due to no in and out transcation on that period), start from Oct'2010 or Jan 2011?due to the bank statement has show the transcation start on oct'2010...
记录银行的交易不是看你什么时候成立公司，也不是看你什么时候开银行账户。只要你的银行有进出账，都是需要记入你的账目的。不然你的bank reconciliation是做不到的
回复 1# Debby_8496 |
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楼主 |
发表于 13-3-2011 08:30 AM
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本帖最后由 Debby_8496 于 13-3-2011 08:58 AM 编辑
a) If I wan to contra account between Ar & AP... What are the double entry to involve? And under which category of chart of accounting?
是不是contra同一家公司呢？如果是，
DR AP
CR AR
Yes, should I open contra accout (current assets) for this double entry?
*** Other questions
1) if our customer issue wrong cheque to us, example:-
Cheque suppose to Com A, but customer issue to Com B, due to our company have 2 company.
And cutomer dun wan to re-issue the cheque, they ask us do the internal adjustment.
What are the double entry involve?
2) What meaning of Hire Purchase Interest in suspense?
3) If company A on behalf to pay for Company B for downpayment of mv or creditors, double entry as below
correct?
CR Others Creditor (current Liabilities)
DR HP Creditor or Trade Creditors
4) EPF, SOCSO, PCB, SALARY
DR salary
DR EPF Contribution
DR Socso Contribution
CR Accured Salary
CR Accured EPF
CR Accured Socso
CR Accured PCB
When pay salary
Dr Accured Salary
Cr Bank
When Pay tO EPF, SOCSO, PCB
Dr Accured EPF
DR Accured Socso
DR Accured PCB
Cr Bank
** is the above double entry correctly?
YOUR PROMPT REPLY WOULD BE GREATLY APPRECIATELY!!!
thank you!!!!! |
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发表于 13-3-2011 02:14 PM
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请用中文发问。
回复 3# Debby_8496 |
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楼主 |
发表于 13-3-2011 10:26 PM
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回复 4# ks_w
不好意思， 因我的华语表达能力比较差 。。。。
a) If I wan to contra account between Ar & AP... What are the double entry to involve? And under which category of chart of accounting?
是不是contra同一家公司呢？如果是，
DR AP
CR AR
是， 那么我需要开contra accout (current assets)吗？
*** 还有其他疑问。。。。
1） 如果我们的顾客发错支票， 例如：-
顾客所发出的支票因属于A公司，但是他们却把支票发给B公司， A和B公司都是我们的公司， 那么我们应如何进账？
2) Hire Purchase Interest in suspense 是什么意思呢?
3) 如果A公司代B公司付买车首期或 Trade creditors, 以下的double entry 对吗?
CR Others Creditor (current Liabilities)
DR HP Creditor or Trade Creditors
4) EPF, SOCSO, PCB, SALARY，请问以下的" DOUBLE ENTRY"对吗？
DR salary
DR EPF Contribution
DR Socso Contribution
CR Accured Salary
CR Accured EPF
CR Accured Socso
CR Accured PCB
当付薪水给员工
Dr Accured Salary
Cr Bank
当还EPF, SOCSO, PCB
Dr Accured EPF
DR Accured Socso
DR Accured PCB
Cr Bank
“ 需要你们的帮助”
谢谢！！！！ |
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发表于 13-3-2011 10:59 PM
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a) If I wan to contra account between Ar & AP... What are the double entry to involve? And under which category of chart of accounting?
是不是contra同一家公司呢？如果是，
DR AP
CR AR
是， 那么我需要开contra accout (current assets)吗？
不需要的。可以直接开DN and CN。然后直接过journal contra的。
*** 还有其他疑问。。。。
1） 如果我们的顾客发错支票， 例如：-
顾客所发出的支票因属于A公司，但是他们却把支票发给B公司， A和B公司都是我们的公司， 那么我们应如何进账？
可以让B公司开一张支票给回A公司的。
2) Hire Purchase Interest in suspense 是什么意思呢?
还没还完的银行利息。
3) 如果A公司代B公司付买车首期或 Trade creditors, 以下的double entry 对吗?
CR Others Creditor (current Liabilities)
DR HP Creditor or Trade Creditors
为什么不需要CR Bank的？应该是错了。
在A公司的账目应该是:
DR Other receivables - (owing by B)
CR Bank
在B公司的账目应该是:
DR HP Creditor or Trade Creditors
CR Other payables - (owing to A)
4) EPF, SOCSO, PCB, SALARY，请问以下的" DOUBLE ENTRY"对吗？
DR salary
DR EPF Contribution
DR Socso Contribution
CR Accured Salary
CR Accured EPF
CR Accured Socso
CR Accured PCB
当付薪水给员工
Dr Accured Salary
Cr Bank
当还EPF, SOCSO, PCB
Dr Accured EPF
DR Accured Socso
DR Accured PCB
Cr Bank
其它的应该是对的。但不需要CR Accrued PCB. 因为你CR Accrued salary是gross amount的。
回复 5# Debby_8496 |
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楼主 |
发表于 15-3-2011 09:49 PM
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本帖最后由 Debby_8496 于 15-3-2011 10:04 PM 编辑
回复 6# ks_w
谢谢您的指导！！！
但是， 我还有一些问题需要你帮忙！！！
1) 如果我们的顾客发错支票， 例如：-
顾客所发出的支票因属于A公司，但是他们却把支票发给B公司， A和B公司都是我们的公司， 那么我们应如何进账？
可以让B公司开一张支票给回A公司的。
Ask: 如果我的老板不允许开支票， 请问还有什么解除方案吗？
2) Hire Purchase Interest in suspense 是什么意思呢?
还没还完的银行利息。
Ask:我应把它归类在 (others liabitilies) 吗？
3） 上两个月，公司刚買了一辆新车
Cost of MotoR Vehicle 92,000
Finance cost (Include Insurans & registration fee) 105,000
Deposit 10,000
Interest 20,000
Buy license plate 450.00
每一期供款 1,280.72 （84 期）
以下的double entry对吗？
DR Assets of Motor Vehicle 92,000
DR HP Interest in suspense 20,000
DR Insurans & Registration fee 3,500
DR Sundry Expenses 450.00
CR Creditors by Bank 106,300.00
CR Deposite (Bank) 9,200.00
CR Bank 450.00
每個月供款
DR Bank Loan 1,280.72
CR Bank 1,280.72
月利息分期
DR Hire Purchase interest (P & L) 470.59
CR Hire puchase interest in suspense 470.59
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发表于 16-3-2011 12:06 AM
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Ask: 如果我的老板不允许开支票， 请问还有什么解除方案吗？
那就让A公司开张DN给B公司
在A公司：
DR Amount owing by B
CR Trade receivable
在B公司：
DR Bank
CR Amount owing to A
Ask:我应把它归类在 (others liabitilies) 吗？
归类在current liabilities的。是hire purchase payables的sub account code
Cost of MotoR Vehicle 92,000
Finance cost (Include Insurans & registration fee) 105,000
Deposit 10,000
Interest 20,000
Buy license plate 450.00
每一期供款 1,280.72 （84 期）
以下的double entry对吗？
DR Assets of Motor Vehicle 92,000
DR HP Interest in suspense 20,000
DR Insurans & Registration fee 3,500
DR Sundry Expenses 450.00
CR Creditors by Bank 106,300.00
CR Deposite (Bank) 9,200.00
CR Bank 450.00
每個月供款
DR Bank Loan 1,280.72
CR Bank 1,280.72
月利息分期
DR Hire Purchase interest (P & L) 470.59
CR Hire puchase interest in suspense 470.59
怎么可以计算出Finance cost (Include Insurans & registration fee) 105,000?
怎么可以计算出CR Creditors by Bank 106,300.00
回复 7# Debby_8496 |
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楼主 |
发表于 28-3-2011 11:56 PM
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本帖最后由 Debby_8496 于 29-3-2011 12:02 AM 编辑
回复 8# ks_w
不好意思， 上次给错了INFO
A公司暂代付DEPOSITE, CAR MONTHLY INSTALLATION, CAR LICENSE TO B公司，一旦YEAR END A 公司将会转去 B 公司。
COST OF GOODS - 95,364.71
DEPOSITE - 1,000
DOWNPAYMENT - 5,564.71
RECEIVED REBATE - 3,000
MONTHLY INSTALLATION - 1,242.00 (84 期）
HP LOAN - 104,298.48
CAR LICSENCE PLATE - 450.00
INTEREST - 18,498.48
请问以下的double entry对吗？
Company A
DR on behalf to paid for Deposite / amount owing by Com B 1,000.00
DR on behalf to paid for Downpayment / amount owing by Com B 5,564.71
DR on behalf to paid for Car Installation / amount owing by Com B 1,242.00
DR on behalf to paid Car license / amount owing by Com B 450.00
CR Bank 1,000.00
CR Bank 5,564.71
CR Bank 1,242.00
CR Bank 450.00
** 用那一个ACCOUNT 较正确？（on behalf to paid OR amount owing by Com B)?
** （on behalf to paid OR amount owing by Com B) 这两组都归类 AS CURRENT LIABILITIES 吗？
** 需要开DN TO B 公司吗？如果所有的TRANSCATION 都用on behalf to paid OR amount owing by Com B) 进账，都需要开DN 吗？
Company B
DR Assets of Motor Vehicle 95,364.71
DR HP Interest in suspense 18.498.48
DR Sundry Expenses 450.00
CR Creditors by Bank 104,298.48
CR ON BEHALD TO PAID / Amount owing to Com A (Deposite) 1,000.00
CR ON BEHALD TO PAID / Amount owing to Com A (Downpayment) 5,564.71
CR Received Rebate 3,000.00
CR on behalf to paid Car license Number / amount owing by Com B 450.00
每個月供款
DR Bank Loan 1,242.00
CR on behalf to paid Car monthly installation/ amount owing by Com B 1,242.00
月利息分期
DR Hire Purchase interest (P & L) 435.26
CR Hire puchase interest in suspense 435.26
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发表于 29-3-2011 12:35 AM
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Company A
DR on behalf to paid for Deposite / amount owing by Com B 1,000.00
DR on behalf to paid for Downpayment / amount owing by Com B 5,564.71
DR on behalf to paid for Car Installation / amount owing by Com B 1,242.00
DR on behalf to paid Car license / amount owing by Com B 450.00
CR Bank 1,000.00
CR Bank 5,564.71
CR Bank 1,242.00
CR Bank 450.00
** 用那一个ACCOUNT 较正确？（on behalf to paid OR amount owing by Com B)?
** （on behalf to paid OR amount owing by Com B) 这两组都归类 AS CURRENT LIABILITIES 吗？
** 需要开DN TO B 公司吗？如果所有的TRANSCATION 都用on behalf to paid OR amount owing by Com B) 进账，都需要开DN 吗？
对的。
用amount owing by Company B好一点。
归类在current asset
需要开的DN的。
Company B
DR Assets of Motor Vehicle 95,364.71
DR HP Interest in suspense 18.498.48
DR Sundry Expenses 450.00
CR Creditors by Bank 104,298.48
CR ON BEHALD TO PAID / Amount owing to Com A (Deposite) 1,000.00
CR ON BEHALD TO PAID / Amount owing to Com A (Downpayment) 5,564.71
CR Received Rebate 3,000.00
CR on behalf to paid Car license Number / amount owing by Com B？ 450.00
每個月供款
DR Bank Loan 1,242.00
CR on behalf to paid Car monthly installation/ amount owing by Com B？ 1,242.00
月利息分期
DR Hire Purchase interest (P & L) 435.26
CR Hire puchase interest in suspense 435.26
都对了。除了那些红色的。
回复 9# Debby_8496 |
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楼主 |
发表于 29-3-2011 08:54 AM
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回复 10# ks_w
CR on behalf to paid Car license Number / amount owing by Com B？ 450.00
每個月供款
DR Bank Loan 1,242.00
CR on behalf to paid Car monthly installation/ amount owing by Com B？ 1,242.00
应该是以 AMOUNT OWING TO A COM 进账， 对吗？ |
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楼主 |
发表于 29-3-2011 09:12 AM
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本帖最后由 Debby_8496 于 29-3-2011 09:13 AM 编辑
请问，当我要进PV的账，我需要 GENERATE 另外一个BATCH in UBS 吗？
例如：-
ORGANISE BATCHES
SALES
PURCHASE
BANK - 需要分成两个BATCHES吗？如果不分可以吗？
RECEIPT
PAYMENTVOUCHER
CASH
JOURNAL
谢谢！！！ |
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发表于 29-3-2011 11:27 AM
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发表于 29-3-2011 11:28 AM
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我觉得分开会清楚一点，比较容易check
请问，当我要进PV的账，我需要 GENERATE 另外一个BATCH in UBS 吗？
例如：-
ORGANISE BATCHES
SALES
...
Debby_8496 发表于 29-3-2011 09:12 AM  |
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楼主 |
发表于 30-3-2011 12:59 PM
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回复 14# ks_w
谢谢您的指点！！ |
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发表于 30-3-2011 01:20 PM
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发表于 30-3-2011 04:45 PM
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发表于 30-3-2011 09:26 PM
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交学费来
回复 17# teddy_cy |
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楼主 |
发表于 1-4-2011 11:45 PM
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发表于 2-4-2011 12:05 AM
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请问扣PCB需要依照什么程序呢? 我的老板要知道， 因为他们要每个月扣。。
因我没有经验处理这些工作，所以希望您能给我指导咯！！
可以用IRB的PCB calculator计算每月需缴的PCB:
http://ekl.hasil.gov.my/pcbcalc/pcb_calc_2010.php?statwork=1&lang=may&curr_year=2011
至于扣EPF,SOCSO,PCB 的DOUBLE ENTRY, 依然不是很明白。。。
例如：-
SALARY rm4000
EPF rm480 (12%) rm320 (11%) = rm 800.00
SOCSO rm51.65 (Majikan) rm14.75 （Pekerja) = total Caruman rm 66.40
PCB - 我不知道如何计算出来， 你可以帮我吗？
你可以让我知道如何进账吗？
首先，11%的EPF应该是RM440的。
PCB可以用以上的link计算。
DR Salary 4,000
DR EPF 480
DR Socso 51.65
CR Accrued salary 4,000
CR Accrued EPF 480
CR Socso 51.65
当你发薪水的时候：
DR Accrued salary (4,000-440-14.75-PCB)
CR Bank
当你还PCB的时候：
DR Accrued salary
CR Bank
当你还EPF的时候：
DR Accrued salary 440
DR Accrued EPF 480
CR Bank (440+480)
当你还SocsoF的时候：
DR Accrued salary 14.75
DR Accrued Socso 51.65
CR Bank (14.75+51.65)
还有， 如果 ordinary share Of RM 1.00 EACH
ORDINARY CASH
Boss 1 = 45
Boss 2 = 25
Boss 3 = 20
bOSS 4 = 10
如果我要进账， 请问这样对吗？
CR Share Capital
DR Cash （From Boss 1) RM 45
DR Cash （From Boss 2) RM 25
DR Cash （From Boss 3) RM 20
DR Cash （From Boss 4) RM 10
DR Bank/Cash in hand 100
CR Share capital (Boss 1) 45
CR Share capital (Boss 2) 25
CR Share capital (Boss 3) 20
CR Share capital (Boss 4) 10
回复 19# Debby_8496 |
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