最新Cash book教学设计

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ses account

2.D Smith

–

debtor

payable

一、

Cash book: two column

cash book

combines the

cash

account and the

bank

account.

of The Cash book ( two columns)

***(Name of company)

CASH BOOK

Date

Particulars

Cash

Bank

Date

Particulars

Cash

Bank

Year **

￡

￡

Year **

￡

￡

May 1

……

May 1

……

***

May 31

Balance c/d

***

*****

*****

*****

*****

June 1

Balance b/d

***

***

二、

New words:

1.

Discount

Trade discount

:

(

数量折扣

)

是一种贸易折扣，即购买的数量越多，支付的价格

就越低。

Cash discount

:

（现金 折扣）是对快速付款的一种奖励。

如果企业同时提供数量和现 金折扣优惠，则现金折扣（购货折扣）是按扣除数量折扣后的

净购货额计算的。

1)Example:

Smith

purchased goods 110pieces

，

the price is

?１０，

terms: if a custom

er

purchased

in excess of 100pieces

，

he would get10%discount

.

Trade discount

＝１ １０＊１０＊１０％＝

?

１１０

2)Example: We pay L Barratt

?200

by cheque, after

deducting 2% cash discount.

Cash discount=2%

*200=?4

3)Example:

Smith purchased goods 110pieces

，

the price is

?１０，

terms: if

a

customer purchased

in

excess

of

100pieces

，

he

would

get

10%

discount.

The

terms

of

sale

allow

for

２％

cash

discount for payment within 7 days.

?

Cash discount

（现金折扣）＝

（ １１０＊１０－１１０）＊２％＝９９０＊２％＝?１９

.

８< /p>

2

．

Cash discount :

The debtor may be encouraged to pay the account within a certain period by being offered a cash

discount.

This allowance is usually expressed as a percentage .

Cash discount

Discount allowed

(

Sales allowed

): Discount allowed A/C is an

expense A/C

Discount received

(

Purchases received

): Discount received A/C is an

income A/C

3

．

E

xample: Page 86

–

87

(i)

Journal entry :

(1)

Sales goods

￡

￡

Dr Debtor

–

A Smith

100

Cr Sales

100

(2)

Received cash within the required time

Dr Cash

95