Principles of Accounts

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

9. 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

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