*general leger

*ledger

分清楚books of original entry同ledger既分別

Books of original entry你可以當係哈利波特入面頂分類帽，任何transaction都會經呢個分類帽入其中一本books

Ledgers唔同，佢分類緊既唔係transactions，係啲accounts，sales ledger同purchases ledger攞黎紀錄一啲personal accounts (T/R and T/P)，cash book涉及既accounts就只係得cash and bank，而其他既accounts係全部入general ledger。

所以expenses and revenues accounts係入general ledger。

想問係咪得discount received 要入 realisation acc, 但係discount allowed 唔使?
點解一個要入, 另外一個唔駛入?

Realisation兩大原則：
1. 紀錄assets既變賣 / 套現價值
2. 唔開新accounts，所以任何喺dissolution期間發生既revenue and expenses都入realisation

Discounts received黎講，因為佢喺dissolution (而導致要找數) 期間發生既additional revenue，所以入realisation

Discount allowed黎講，佢係同trade receivables相關。假設你本身有60000蚊T/R，但你俾咗1000蚊discounts allowed，咁你最後由T/R收返 (套現) 既價值就係59000蚊，你直接入59000蚊已經反映咗呢筆discounts allowed，自然唔需要分開紀錄

請問點解b3 paid goodwill to other partners privately 就唔洗做goodwill adjustments?

Private transactions between the partners themselves are not related to the firm

請問做realisation，如果trial bal有個Loan from partner，即使additional info冇提及任何關於呢個loan嘅野，最尾係咪都要自己將個loan close返去capital acc？

如果題目冇提及既話透過bank account處理就可以了 (Dr: Loan from partner Cr: Bank)

本質上係兩樣野黎，次序上應該係先找liability再處理capital accounts，transfer咗既話會影響咗成件事嗰priority

請問balance carried down 同balance carried forward 有咩分別？

carried down 係同一個財政年度 帶數落下一個月用
carried forward 係帶去下一個財政年度時用
不過DSE唔執呢樣野

但請問higher interest rate唔係會導致higher cost of capital，從而導致lower effective ROR？

你係借錢既公司，interest rate = 利率 = 借貸的成本 = cost of capital

interest rate 上升對於你黎講 = cost of capital 上升，同義詞黎

明白，咁cost of captial上升唔係會導致effective RoR decrease咩？

ERoR = 利息/本金。你試下計3個case 就會知

1. 本金 $10,000，Interest rate p.a. = 10%, compounded annually
2. 本金 $10,000，Interest rate p.a. = 10%, compounded monthly
3. 本金 $10,000，Interest rate p.a. = 11%, compounded annually

你既陳述係：Case 3 的 ERoR > Case 1，驗證下

case 1:Eror=0.1
case 2:Eror=0.104
case 3:Eror=0.11

所以cost of capital increase會導致eror上升而非下降？

對的

請問goods
sold at gross profit of 60% on cost 同
sold at gross profit of 60% on sales
係咪唔同計法？🙇🏻‍♂️