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? asked in 教育及參考書標準及測試 · 1 decade ago

急!想問pa realization 的 discount

我想問有partner take over 左 creditor 時,如果佢有discount received,Cr 個partner既capital a/c 時 ,要唔要加埋discount received?

如果係partner personally responsible 時,Cr 個 realization a/c 時 ,要唔要加埋discount received?

e.g. 2010 PP

tim took over creditors $295 and settled all debt at discount 5%

correct entry: Dr creditor 295,Cr Capital 295 <-----ignore the discount???

thank you very much!!!

1 Answer

  • 1 decade ago
    Favorite Answer

    如果係partnership dissolution既時候,,

    由firm 負責還款,Discount R.就會記錄在realization a/c,

    1. Dr Discount R.

    Cr Realization

    2. Dr Creditor

    Cr Bank

    Cr Discount R.


    由partner自行私下解決creditor, 所以

    Dr Creditor

    Cr Capital-Tim


    而他有沒有收到DISCOUNT 和DISCOUNT 多少已經與公司無關,

    無需反映在double entry 裡

    Discount R. 也不會出現在realization a/c~


    Source(s): me
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