재무회계 Ch8 과제
Answer
(a)
debit : cash EUR 8.4
credit : revenue EUR 8.4
(b)
debit : cash EUR 48.4
credit : revenue EUR 8.4 / advances from customer EUR 40
(c)
debit : advances from customer EUR 8.4
credit : revenue EUR 8.4
(a)
debit : account receivable USD 240,000
credit : sales revenue UST 240,000
(b)
debit : bad debt expense USD 4,800
credit : allowance for uncollectible accounts USD 4,800
(c)
debit : allowance for uncollectible accounts USD 4,400
credit : account receivable USD 4,400
(d)
debit : cash USD 231,200
credit : account receivavle USD 231,200
| category | 2014 | 2013 | 2012 |
|---|---|---|---|
| Cost | 600000 | 3000000 | 1200000 |
| Ratio | 12.5% | 62.5% | 25.0% |
| Revenue | 750000 | 3750000 | 1500000 |
| Income | 150000 | 750000 | 300000 |