VCE会计 | Balance Day Adjustment的四种类型,以及做题时需要注意的事项(by Steven老师)

这节课我们了解Balance Day Adjustment的四种类型,并重点学习下Prepaid Expense和Accrued Expense,如何记录他俩,以及做题时需要注意的事项。

什么是BDA?

A change made to a revenue or expense account on balance day so that revenue accounts show revenues earned and expense accounts show expenses incurred in a particular period.

BDA就是调整收入与花费,使一个报告周期内的净利润更加准确


需要调整的项目,有以下四种类型:





具体项目,比如:





Prepaid Expense


Prepaid Expense: a current asset that has been paid in advance in the current period but is yet to be incurred.

简单而言, 就是我们提前支付的,但还没享受的支出。它会在未来给我们带来利益


我们来看一道预付费用的练习题,方便大家更好的理解





题目告诉我们:我们预付了接下来12个月的保险费用,并且我们是每月做一次报表。

请问我们怎么在31st Oct记录?


这道题分为Cheque 63和Memo 19。我们重点讲解Memo19


Memo 19记录的是Balance Day adjustment, 因此在narration里我们必须写Balance day adjustment.




General Ledger





Accounting Equation





Closing the Ledger

所有在balance sheet里的项目,都需要用到 “Balance“

所有在Income statement里的项目,都需要用到 “P/L summary”





cheque 63是我们过去学的知识点。General Journal, General Ledger, Accounting equation如下





Prepaid Expense练习题


再看一道Prepaid Expense练习题





Q1:




Q2: 这道题的重点是 “some of the rent paid”


Reporting Period: Dom has paid 6 months rent in advance, however, only 3 months of the payment has been consumed in the current reporting period. Therefore, Dom should only report 3 months insurance expense. As a result, Dom will have an accurate net profit figure which is useful for decision-making.


Q3: Expense不考虑GST,只考虑prepaid insurance的6000


Q4: Narration记得写Balance Day Adjustment



Q5:





Q6: 略


额外练习题






题目解析:这一道题大家需要注意的是,上面一段including GST,下面一段Plus GST; 并且从三月开始这家公司rent expense发生了变化。


Q1: Rent Paid=1500+1800=3300

Q2: Rent Expense=1500+1800*4/6=2700

Q3: Not all rent paid are consumed. As a result, rent expense is less than rent paid.

Q4:




Q5: 略

Q6: 遇到这种类型的题时,你需要先知道有BDA时,对accounting equation的影响。

A decrease; OE decrease. 因此,当这个adjustment entry没有做时,Asset overstate, OE overstate. 这两项都高估了。

Asset is overstated by 2700 because the economic benefit has been consumed. No effect on Liability.

OE is overstated by 2700 because rent expense has incurred.


Accrued Expense


Accrued Expense:



简单来讲,就是使用了别人的服务、产品 (consumed),但还没有支付 (not paid)。




比如,这家公司在31st Aug使用了300块的电费,但没付款。

这个memo15就是Accrued Electricity。




General Entry, General Ledger, Accounting Equation如下

值得注意的是,在General Entry这一步,大家写narration时要注意不能只写BDA for electricity, 我们需要详细描述一下这个电费的情况 “incurred but not paid”






我们来看一道练习题:





Memo15的记录在上面已经教过大家了,我们现在看EFT 9077.

首先大家需要知道EFT是Electronic Fund Transfer,其实就是Bank/Cash

EFT 9077告诉我们,这家公司付了1500给电力公司。我们知道之前有300块的accrued expense, 剩下的1200我们默认是electricity expense,而不是prepaid electricity. 因为题目没有说这是prepaid。


General Journal,General Ledger, Accounting Equation如下






责任编辑/转载:猫叔徐超


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