VCE会计 | 两种trial balance的区别和相关题目的解题思路

这节课,我们学习VCE accounting中涉及到的两种trial balance(Post-adjustment and Pre-adjustment Trial Balance)。

清楚他们的区别,并讲解本节课相关的练习题的解题思路。





理论知识

Trial balance is a list of all the general ledger accounts contained in the ledger of a business

一共有两种trial balance:

  • Pre-adjustment是Balance Day Adjustment之前的

  • Post-adjustment是Balance Day Adjustment之后的

Pre-adjustment Trial Balance





(上方表格是调整前的Trial Balance,下面的additional information代表着需要调整的项目, 调整完后的trial balance就变成了post adjustment Trial Balance)

Balance Day Adjustment:





Post adjustment Trial Balance:



练习题1









Q1:



大家要特别注意additional information 3,本金是每年一月1号付,所以今年的本金已经偿还了。利息一年分两次付,一次在二月28,一次在八月31。二月那次偿还的是9月到2月的利息,而8月偿还的是3月到8月的利息。Balance day adjustment是在12月30.意味着我们产生了Accrued Interest for Sep, Oct, Nov and Dec。一共四个月的利息还没偿还。

Accrued Interest = 180000 * 0.06% * 4/12 = 3600

Q2: 以下是受影响的General account


把Balance Day adjustment的数额加到pre-adjustment trial balance.

比如interest expense已经有1800了,那么post adjustment trial balance里interest expense = 5400


Q3:略

Q4:

Balance day adjustment如何使我们的利润表符合accrued basis assumption?

也就是解释为什么balance day adjustment是需要的。

BDA ensures that All revenue and expense incurred in the current reporting period must be recorded in order to calculate an accurate net profit. Therefore, our income statement satisfy the accrued basis.

Q5:略

Q6:

计算sales mark-up时,要用实际的sales (扣除return后的)

Sales Mark-UP: (Sales - Sales Return) / Cost of Sales - 1 = 106.95%

评估mark-up要结合net profit, 如果net profit为正,那么这个mark up就是好的。

题目解析:31 July,已经欠了450的清洁费用;5 August, 1870先偿还了之前的,再支付当前的;31 August, 又欠510。

练习题2



题目解析:31 July,已经欠了450的清洁费用;5 August, 1870先偿还了之前的,再支付当前的;31 August, 又欠510.

Q1:



Q2:

要注意题目问的是8月份的,450代表的是7月的清洁费用。

Cleaning Expense: 1700 - 450 + 510 = 1760

Q3:

记录MEMO 12



Q4:

在Accrued Cleaning Expense account里,不只有8月份的,还有七月的Balance



Q5:

这道题问的是Memo12,Accrued Cleaning Expense Asset unchanged

Liability will be understated by 510, because the amount still owing to the supplier but not recorded.

Owner’s Equity will be overstated by 510, because expense is consumed however not recorded.

Q6:

可以选择Accrued accounting或者Reporting Period

Reporting Period: the expense must be recognized in the period in which it was incurred regardless of when it is paid.

Accrued Accounting: the expense must be recognized in the period in which it was incurred regardless of when it is paid + 额外一句“in order to calculate an accurate net profit for an better decision-making”.

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