[請益] 初會 應收票據考題

[DAmbrose33 (Unstable)]

這是一題應收票據的期中考題
我觀念真的滿差的
所以拿到的分數很少

題目:
On January 1, Valdez Company had Accpimts Receivable $91000 and Allowance for
Doubtful Accounts $8100. Valdez Company prepares financial statements
annually at December 31. During the year, the following selected transactions
occurred.

Jan. 5 Sold $8400 of merchandise to Patrick Company, terms n/30.
Feb.2 Accepted and $8400, 4-month, 10% promissory note from Patrick Company
for the balance due.
Feb 12 Sold $13500 of merchandise to Marguerite Company and accepted
Marguerite's $13500, 2-month, 10% note for the balance due.
Feb 26 Sold $7000, 3-month, 8% note from Felton Co., terms n/10.

Apr.5 Accepted a $7000, 3-month, 8% note form Felton Co. for the balance due.
Apr.12 Collected Marguerite Company note in full.

June 2 Collected Patrick Company note in full.

July 5 Felton Co. dishonors its note of April 5. It is expected that Felton
will evetually pay the amount owed.
July 15 Sold $14000 of merchandise to Planke Co. and accepted Planke's
$14000, 3-month, 12% note for the amount due.

Oct. 15 Planke Co.'s note was dishonored. Planke Co. is a bankrupt, and there
is no hope of future settlement.

Journalize the transactions.


我有寫而寫錯的分錄:
Feb 2. Note Receivable     8400
             Sales Revenue      8400

Apr.5  Note Receivable     7000
             Sales Revenue      7000
           不是應收票據和收入同時增加嗎??
Apr.12 Cash                13500
             Note Receivable    13500
       Cash (13500*10%)    1350
             Interest Revenue   1350
June 2 也錯一樣的

像June.5 這種拒付票據的 該怎麼做分錄??



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→ lovehan: 借：備抵呆帳   貸：應收票據     有錯請幫忙更正
→ lovehan:                    應收帳款    (翻書看的)
→ lovehan: 2/26、4/5  感覺是考...持新票換舊票
→ DAmbrose33: 應收票據不是增加了嗎 為什麼是記在貸方?
→ lovehan: 但是7/5跳票了
→ lovehan: 所以應收轉備抵呆帳
→ lovehan: 這一題其實考蠻多東西的  每一筆交易都給利率...
→ lovehan: 那一章分錄要記熟  才有辦法穩穩答這一題
→ DAmbrose33: 嗯嗯 了解了 謝謝~