Doubleentrysystem复式会计.pptVIP

Double entry system複式會計 Double entry system Enter Transaction(交易) twice(兩次) in two accounts Debit = Credit Debit (Dr.) Accounts帳戶 Account Name Dr.(Debit) Cr.(Credit) Date Details Amount Date Details Amount Accounting equation(會計等式） Asset = Capital + Liabilities Double entry system Assets + – Liabilities – + Capital – + Double entry system Assets Buy a motor van $1,000 by cash. Motor van (A) +, Cash (A) - Motor van Cash $1,000 $1,000 Double entry system Assets Buy a equipment $2,000 by cheque. Equipment (A) +, Bank (A) - Equipment Bank $2,000 $2,000 Double entry system Liabilities Borrowed $3,000 cash from Mr. Wong. Cash (A) +, Mr. Wong (L) + Cash(A) Mr.Wong(L) $2,000 $2,000 Double entry system Capital Owner introduced $1,000 by cash. Capital (C) +, Cash (A) +, Capital Cash $1,000 $1,000 Accounting equation Asset = Capital + Liabilities Assets + – Liabilities – + Capital – + Double entry system Stock Assets + – Purchases (購貨) : Buy goods Sales (銷貨) : Sell goods Return inwards (銷貨退回) : Return goods from Customers Return outwards (購貨退出) : Return goods to Suppliers Debtor = Customers顧客 Sold goods on credit Creditor = Supplier供應商 　　　　Buy goods on credit Double entry system Assets : Stock (Purchase) Buy goods $2,000 by cheque. Purchase (A) +, Bank (A) - Purchase Bank $2,000 $2,000 Double entry system Assets : Stock (Sales) Sell goods $3,000 by cheque. Bank (A) +, Sales (A) - Bank Sales $2,000 $2,000 Double ent