Single Entry and Incomplete Records – Part 3(3)

从以上的Note 2看来，这些钱都是以现金(Cash)花出去的。这些现金从那来呢？“were made from cash, which had been received from sales”从这句你们可看出钱那来？当然是从Cash Sales来的。所以你们必须准备Cash Account来找出Cash Sales的Amount因为它只给你们知道所有的出账，Opening 和Closing Balance（在Note 4可以看到），Balancing Figures就是Cash Sales。Double Entry 是Debit Drawings / Purchases / Wages / Sundry Expenses，Credit Cash。

Note 3:

Cash discounts of RM8,500 were allowed to customers and cash discounts of RM5,600 were received from suppliers.
从这Note里你们可以知道Discount Allowed 和Discount Received是多少。Double Entry: Debit Discount Allowed, Credit Debtors / Debit Creditors, Credit Discount Received。

Note 4 里你们可以得知Assets 和Liabilities 的Opening 和Closing Balance以便你们可以找出Opening Capital和Prepare Balance Sheet。

Note 5告诉你们已经Write Off 的Bad Debts是RM 700(已经从Debtors里扣除)，已经收不回但还没从Debtors中扣除的有RM1,300。所以总Bad Debts是RM 2,000。

Note 6 给知道Depreciation 是用Straight Line Basis。

接下来你们索要作的是一找出Opening Capital 和以T Account来找出Missing Figures。