Principles of Accounts

1. The accounting equation

2. Assets ( 資本 )3. Capital ( 資產 )4. Liabilities ( 負債 )5. Principles of Accounts 的網址介紹 by Lam Sau King (4A)

Assets=Capital+liabilities資產 =資本 +負債

Capital is the total amount of resources supplied to a business by its owner.

Assets are resources owned by a business.

Liabilities are the total of money owned for asset supplied to business by people other than the

proprietor.

Assets• Office Equipment ( 辦公室設備 )• Fixtures and fittings ( 裝修與裝置 )• Building /Premises ( 房屋 )• Motor van ( 貨車 )• Machinery ( 機器 )

• Miss Wong bought office Equipment $400 paying by cheque.

• 黃小姐買了 $500 辦公室設備，用支票支付。

• Mrs. Law bought machinery $300 paying in cash.

• 劉先生買機器，用現金$300 支付 .

Capital• Owner

( 老板 )

• The owner took out $100 cash for his personal use.

• 老板取去公司現金 $100作私人用途。

• The owner put a further $5000 cash into the business.

老板投資多 $5000 現金。

Liabilities

• Debentures

( 債券 )• Bank Loan

( 銀行貸款 )• Creditors

( 應付帳款 )• Loan from Y.Luen

( 欠 Y.Luen 的錢 )

• We paid a creditor $190 by cheque.

• 我們用支票支付債權人帳款 $190 。

• Repaid $800 part of loan from T.Lue by cheque.

• 以支票還 T.Lue 借的貸款 $800 。

網址介紹• 會計學原理

網上教育學院http://onlineaccounting.3hp.com/

回答問題

Assets Liabilities Capital

$12500 = $1800 + a._____

$28000 = $4900 + b.____

$16800 = c.____ + $12500

$19600 = d. ____ + $16450

e.____ = $6300 + $19200

f.____ = $16500 + $39750

$5500 = $16900 + g.____

i.____ = $36100 + $15400

Assets Liabilities Capital

$12500 = $1800 + a.10700

$28000 = $4900 + b.23100

$16800 = c.4300 + $12500

$19600 = d. 3150 + $16450

e.25500 = $6300 + $19200

f.56250 = $16500 + $39750

$25500 = $16900 + g.8600

i.51500 = $36100 + $15400

Choose the effect of each transaction:

1 . Started business with cash. □ Capital □ liabilities □ Assets

2. Bought office machinery on credit from K.Chan Ltd.□ Capital □ liabilities □ Assets

3. Repaid part of loan from L..Hoi by cheque. □ Capital □ liabilities □ Assets

4. Proprietor put further cash into the business by cheque.□ Capital □ liabilities □ Assets

5. Bought building by cheque. □ Capital □ liabilities □ Assets

6. Bought a motor lorry for cash. □ Capital □ liabilities □ Assets7. Bought extra fixtures by cheque.

□ Capital □ liabilities □ Assets

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