作者yetta2011 (加油!)
看板Accounting
標題[問題] 應收票據
時間Tue Mar 11 21:29:14 2014
有問題的是7/14那個分錄
Gehrig Co. closes its books monthly. On June 30, selected ledger account
balances are:
Notes Receivable $90,000
Interest Receivable 705
Notes Receivable include the following:
Date Maker Face Term Interest
May 16 Fulton Inc. $18,000 60 days 8%
May 26 Ascot Co. 45,000 60 days 12%
June 30 Trayer Corp. 27,000 6 months 18%
During July, the following transactions were completed.
July 5 Made sales of $10,800 on Gehrig Co. credit cards.
14 Made sales of $1,950 on Visa credit cards.
The credit card service charge is 6%.
14 Added $765 to Gehrig Co. credit card customer balances for finance
charges on unpaid balances.
15 Received payment in full from Fulton Inc. on the amount due.
25 Received notice that the Ascot Co. note has been dishonored.
(Assume that Ascot Co. is expected to pay in the future.)
Instructions
(a) Journalize the July transactions and the July 31 adjusting entry for
accrued interest receivable. (Interest is computed using 360 days.)
(b) Show the statement of financial position presentation of the receivable
accounts at July 31.
解答寫:
14 Accounts Receivable 765
Interest Revenue 765
其實沒有很懂為什麼要 借應收 貸利息收入耶
然後有問過老師，但他給我的答案不滿意
覺得好像有點牽強
有人知道為什麼嗎?
拜託了
謝謝!!!!
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 140.120.55.245
....囧~ 沒有人幫我答
問同學了~~
他說當對發是用刷卡來付款時，因為是未來會付款，
可能會產生一筆利息或手續費 finance charges
就像是對方用票據付款一樣
只是科目由應收票據改成應收帳款
我自己覺得如果換成應收利息應該也可以~
(因為對應的科目是利息收入)
分享給大家囉:D
如果有人有其他的解釋再教我吧~
謝謝~~~
→ knowing:老實說看不懂on Gehrig Co. credit cards 03/13 00:03
→ knowing:和 on Visa credit cards 差在哪裡? 03/13 00:03
→ knowing:Gehrig Co.是銀行? 03/13 00:07
→ yetta2011:應該是因為visa是現金卡(? 刷了就公司一定會拿到錢，就 03/13 12:28
→ yetta2011:算客戶付不出來，公司也可以向發卡的銀行請款，所以會 03/13 12:28
→ yetta2011:借現金，而不是借應收...差別應該是這樣，有錯請指正~ 03/13 12:28
※ 編輯: yetta2011 來自: 140.120.55.245 (03/13 22:38)