请问prepayment double entry怎样做

magicsky0510

你好，请问要怎样做这些double entry :

1.) Premium Insurance fire Rm 9751.05
      Service tax Rm 585.06
       Duti stem Rm 10
  ( insurance start from 19/03/2019 , our company year end is 31/12/2019 ) pls show how to do the prepayment insurance.


2.) staff A use claim form to claim back, Petrol Rm 50, Purchase hardware Rm 100, then company pay back to him by online IBG.
Is it use this double entry : ( use payment voucher )
Dt Petrol Rm 50
Dt hardware Rm 100
Ct Bank Rm 150

3.) we have use credit card machine, customer B pay Rm 2000, but we just received Rm 1950, Rm 50 is credit card service charge. ( how to do the double entry ) thank you.

magicsky0510

灵---觉醒 发表于 17-9-2019 03:11 PM
您好！

如果每一年都是付一样的保险费，可以无需做apportionment。

因为每一年的保险费都是一样的数目。

当然以上大大显示的，是正规的做法哦！

Thank you

sampahman

1.) Premium Insurance fire Rm 9751.05
      Service tax Rm 585.06
       Duti stem Rm 10
  ( insurance start from 19/03/2019 , our company year end is 31/12/2019 ) pls show how to do the prepayment insurance.

a) Insurance cover period from 19/3/2019 to 18/3/2019 and your company year end is 31/12/2019, thus from 1/1/2020 to 18/3/2020 is the prepaid period.b) 1/1/2020 to 18/3/2020 = 78 days, expense above divided by 365 and times 78
c) Prepaid insurance premium - 2,083.79, Service tax - 125.03, Stamp Duty - 2.14
e) The rest go to expenses.
d) Next year charge the prepayment to expenses.


2.) staff A use claim form to claim back, Petrol Rm 50, Purchase hardware Rm 100, then company pay back to him by online IBG.
Is it use this double entry : ( use payment voucher )
Dt Petrol Rm 50
Dt hardware Rm 100
Ct Bank Rm 150

Yes, you are correct. In my opinion use Office Supplies will be more approproate instead of hardware.

3.) we have use credit card machine, customer B pay Rm 2000, but we just received Rm 1950, Rm 50 is credit card service charge. ( how to do the double entry ) thank you.



Dt Bank 1,950
Dt Service charge 50
Ct Sales 2,000

灵---觉醒

您好！

如果每一年都是付一样的保险费，可以无需做apportionment。

因为每一年的保险费都是一样的数目。

当然以上大大显示的，是正规的做法哦！

magicsky0510

sampahman 发表于 16-9-2019 10:14 PM
1.) Premium Insurance fire Rm 9751.05
      Service tax Rm 585.06
       Duti stem Rm 10
  ( insurance start from 19/03/2019 , our company year end is 31/12/2019 ...

Thank you

magicsky0510

My manager ask me use Disbursement to staff for claim the expenses. Is it this correct ? Thank you.

JV for Dt Expenses
            Ct Disbursement to staff

PV for Dt Disbursement
            Ct Bank

灵---觉醒

magicsky0510 发表于 18-9-2019 02:30 AM
My manager ask me use Disbursement to staff for claim the expenses. Is it this correct ? Thank you.

JV for Dt Expenses
            Ct Disbursement to staff

PV for Dt Disbursement
            ...

您好！

Disbursement to staff - the reason I can see from here is it is used as the CONTROL ACCOUNT.

做会计，只要结果是一样的，过程没有绝对的对，或者错。，适合您公司的政策方针就好。就是说，您舒适就好！