T~account－thhzpvx的部落格

標題:

T~account

發問:

JAN2 Withdrew$3000cash from the bank account for business use. Dr.cash Cr.Bank or Dr.capital Cr.Bank JAN31 Banked all cash in our possession except for $500 in the cash box Dr. Bank Cr.Cash? this is answer?

最佳解答:

唔係drawings，佢指明係比公司用 (for business use) 所以唔係drawing，而只係o係current account(bank)度提"現金"出黎用，所以應該係 dr. cash cr bank 如果做cash book，個item個名稱係contra。佢話入晒所有cash，剩番$500現金，即係假設你冇用過d cash，即$3000balance 就係入$2,500 即: dr bank $2500 cr cash $2500 remark: capital即係個owner投放左幾多錢入business，唔係咁用嫁 ~