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1、PrinciplesofAccountsforHKCEEChapter1Introductiontoaccountinganddouble-entrysystem1.1WhatisAccounting?Accountingisconcernedwith:Recordingaccountingdata記錄會計資料﹜Book-keeping簿記Classifyingandsummarizingdata分類及總結資料Communicatinginformation傳達資訊1.2AccountingEquationAssets=Capital+LiabilitiesAssets資產=Res
2、ourcesinthebusinessLandandbuildings/Premises房地產Plantandmachinery廠房與機器Motorvehicles車輛Furniture,fixturesandfittings傢具、裝修與裝置Stock存貨Debtors應收帳款/債仔Cashatbank/Bank銀行存款Cashinhand/Cash現金Capital資本=Amountofresourcessuppliedbytheowner(s)Liabilities負債=AmountowingtooutsidersfortheassetsLoan貸款Creditors應付帳款/
3、債主Bankoverdraft銀行透支Q1.1AssetsCapitalLiabilities$$$a.125,000?18,000b.168,000125,000?c.?192,00063,000d.280,000?49,000e.196,000164,500?f.?397,500116,50013PrinciplesofAccountsforHKCEEQ1.2Fromthefollowinglist,showwhichareassetsandwhichareliabilities:(a)Motorvehicles(b)Premises(c)Creditorsforgoods(d
4、)Stockofgoods(e)Debtors(f)Bankloan(g)Cashinhand(h)LoanfromK.Leung(i)MachineryQ1.3Derekhassetupanewbusiness.Beforeheactuallysellsanything,hehasbought:aprintingmachine$39,000,officefurniture$12,500,stockofgoods$8,000andmotorvehicles$185,000.Theprintingmachinewasboughtoncredit.Moreover,heboughtap
5、remise$560,000,whichisfinancedbya$400,000bankloan.Healsoborrowedaloanof$50,000fromMrKwoktofinancetheaboveassets.Besides,therewerecashinhand$500andcashatbank$14,200.Calculatetheamountofhiscapital.Q1.4Heidiintroduced$40,000tostartabusiness.Shemadeuseofthemoneytopurchasethefollowing:machinery$35,
6、000,officefurniture$1,623,fixturesandfittings$1,900,officeequipment$4,105andstock$1,327.Partoftheassetswerepurchasedoncredit.Beforethebusinesswasstarted,therewerecashinhand$550.Shehadwithdrawn$350stockoutofherbusinessforprivateuse.Calculatetheamountoftheliabilitiesatthestartofthebusiness.Q1.5H
7、.Chanhasthefollowingbalancesheetasat31March2005:H.ChanBalancesheetasat31March2005Assets$CapitalandLiabilities$Buildings6,000Capital14,400Motorvehicles4,000LoanfromW.Yau2,000Stockofgoods2,000Creditors1,600Debtors2,800Cashatbank3,20018,00
