1 / 11

Principles of Accounts

Principles of Accounts. The accounting equation Assets ( 資本 ) Capital ( 資產 ) Liabilities ( 負債 ) Principles of Accounts 的網址介紹 by Lam Sau King (4A). Assets=Capital+liabilities 資產 = 資本 + 負債. Capital is the total amount of resources supplied to a business by its owner.

torgny
Download Presentation

Principles of Accounts

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. Principles of Accounts • The accounting equation • Assets(資本) • Capital (資產) • Liabilities (負債) • Principles of Accounts 的網址介紹 by Lam Sau King (4A)

  2. Assets=Capital+liabilities資產=資本+負債 Capital is the total amount of resources supplied to a business by its owner. Assetsare resources owned by a business. Liabilitiesare the total of money owned for asset supplied to business by people other than the proprietor.

  3. Office Equipment (辦公室設備) Fixtures and fittings (裝修與裝置) Building /Premises (房屋) Motor van (貨車) Machinery (機器) Miss Wong bought office Equipment $400 paying by cheque. 黃小姐買了$500辦公室設備,用支票支付。 Mrs. Law bought machinery $300 paying in cash. 劉先生買機器,用現金$300支付. Assets

  4. Owner (老板) The owner took out $100 cash for his personal use. 老板取去公司現金$100作私人用途。 The owner put a further $5000 cash into the business. 老板投資多$5000現金。 Capital

  5. Debentures (債券) Bank Loan (銀行貸款) Creditors (應付帳款) Loan from Y.Luen (欠Y.Luen的錢) We paid a creditor $190 by cheque. 我們用支票支付債權人帳款$190。 Repaid $800 part of loan from T.Lue by cheque. 以支票還T.Lue 借的貸款$800。 Liabilities

  6. 網址介紹 • 會計學原理 網上教育學院http://onlineaccounting.3hp.com/ 回答問題

  7. Choose the effect of each transaction: 1 . Started business with cash. □Capital □ liabilities□Assets 2. Bought office machinery on credit from K.Chan Ltd. □Capital □ liabilities□ Assets 3. Repaid part of loan from L..Hoi by cheque. □Capital □liabilities□Assets 4. Proprietor put further cash into the business by cheque. □ Capital□liabilities□Assets 5. Bought building by cheque. □Capital□liabilities□ Assets 6. Bought a motor lorry for cash. □Capital □liabilities□Assets 7. Bought extra fixtures by cheque. □Capital □liabilities□ Assets

  8. 答對了,請繼續吧! • 請回答下一題。

  9. 對不起,答錯了,繼續努力! • 繼續回答問題,加油!

More Related