推 vance0519:為什麼應收帳款要減銷貨退回及折讓？ 12/24 21:59
→ swinfish7:應收帳款和銷貨退回還有折讓沒有關係，要扣掉銷貨退回和 01/15 00:57
→ swinfish7:折讓的是銷貨收入 01/15 00:57
[2] The ledger of Garcia Company at the end of the current year shows
Accounts Receivable $96,000; Credit Sales $780,000; and Sales Returns and
Allowances $40,000.
Instructions
(a)
If Garcia uses the direct write‐off method to account for uncollectible
accounts, journalize the adjusting entry at December 31, assuming Garcia
determines that Allied’s $900 balance is uncollectible.
(b)
If Allowance for Doubtful Accounts has a credit balance of $1,100 in the
trial balance, journalize the adjusting entry at December 31, assuming bad
debts are expected to be 10% of accounts receivable.
ans
(a)
Bad Debt Exp. 900
A/R ‐ Allied 900
(b)
Bad Debt Exp. 8,500
Allowance for doubtful accounts 8,500
第二題為什麼不用應收帳款先減去銷貨退回和折讓再去計算?
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