According to the realisation principle, revenue should be recognized only when goods are dispatched and accepted by the customers. 即係part b問嘅嘢. 所以係入2018sales因為2018年先deliver

Declare就要入

@@zoeyyam 咁即係declare 就要入 Dr Appropriation-dividend paid Cr Divided payable(if haven’t paid) Cr bank (if paid) 唔好意思😅我想搞清楚啲，因為我哋老師教係只可以俾咗錢先入

@@adayau6074 yes dr appropriation

Net profit的確未入current，但唔代表drawings未入current。 可以係drawings closed咗去current，但current未share profit. 除咗TB冇drawings之外，另外一個clue就係佢嗰句”subsequent to the preparation…… not yet been recorded” 意思係i ii iii依三樣嘢未入。 而(i) interest on drawings 即代表佢嘅interest on drawings未入。下面兩行wong-withdrew… wu-withdrew… 係資料俾你去計個interest on drawings，唔係代表未入drawings。如果drawings未入，應該會有個note say (iv) drawings of …… 咁樣。

@@zoeyyam 明白曬 感謝！！

@@zoeyyam 想問下如果drawing 係trial balance ，係唔係就要喺current Account度減？

@@adayau6074 yes

@@zoeyyam 多謝晒💕💕

沒有🙏🏼

1/3, 11/9 係做咗drawings (即dr drawings account)。而31/12/2013仲有drawings balance即係代表未close drawings account to current account (Dr current Cr drawings) 所以31/12/2013個current balance係未close drawings嘅 所以part c current account要做close drawings嘅entry

@@zoeyyam 係喎! thank you so much!🙇🙇

因為題目話settled by Tim on behalf of the partnership，即係Tim係幫partnership還住先，係introduction of capital嚟，最後結算partnership都要俾番依筆錢俾Tim

@@zoeyyam 明白 多謝你!!!🙏🏻

Hi

依題如果有cash purchase，計到嘅結果都會係一樣。TP balance有變，即公司係有還到錢俾TP。當公司係有credit purchase + cash purchase，(ii) payment to supplier $987900 中間都係有啲cash purchase 有啲係settle TP。咁樣計嘅話，都會計到同一個total purchase數字。 所以結論係，依題有冇cash purchase係唔重要的。