這是一題應收票據的期中考題
我觀念真的滿差的
所以拿到的分數很少
題目:
On January 1, Valdez Company had Accpimts Receivable $91000 and Allowance for
Doubtful Accounts $8100. Valdez Company prepares financial statements
annually at December 31. During the year, the following selected transactions
occurred.
Jan. 5 Sold $8400 of merchandise to Patrick Company, terms n/30.
Feb.2 Accepted and $8400, 4-month, 10% promissory note from Patrick Company
for the balance due.
Feb 12 Sold $13500 of merchandise to Marguerite Company and accepted
Marguerite's $13500, 2-month, 10% note for the balance due.
Feb 26 Sold $7000, 3-month, 8% note from Felton Co., terms n/10.
Apr.5 Accepted a $7000, 3-month, 8% note form Felton Co. for the balance due.
Apr.12 Collected Marguerite Company note in full.
June 2 Collected Patrick Company note in full.
July 5 Felton Co. dishonors its note of April 5. It is expected that Felton
will evetually pay the amount owed.
July 15 Sold $14000 of merchandise to Planke Co. and accepted Planke's
$14000, 3-month, 12% note for the amount due.
Oct. 15 Planke Co.'s note was dishonored. Planke Co. is a bankrupt, and there
is no hope of future settlement.
Journalize the transactions.
我有寫而寫錯的分錄:
Feb 2. Note Receivable 8400
Sales Revenue 8400
Apr.5 Note Receivable 7000
Sales Revenue 7000
不是應收票據和收入同時增加嗎??
Apr.12 Cash 13500
Note Receivable 13500
Cash (13500*10%) 1350
Interest Revenue 1350
June 2 也錯一樣的
像June.5 這種拒付票據的 該怎麼做分錄??