اريد المساعده في عمل القيود العامه

[دودو]

السلام عليكم

انا اول مره اشارك معاكم

انا محاسبه بس كنت شغاله في مجال الاداره في الشركه بس حاليا انا باخد تدريب في المحاسبه علشان ان شاء الله اشتغل في قسم المحاسبه

فياريت لو في احد يقدر يساعدني في عمل القيود التاليه اكون شاكره ليه جدا

ABC Company was established 01 January 2009 with authorized Capital of $10,000,000 divided into 100,000 shares of $100 each share.

Fowling transactions were took place during 2009:

1) Incorporation expenses of $10000 incurred and paid by the promoters from their own resources for which company issued shares later on.

2) Company received shares subscriptions money for 49,000 chairs.

3) Company allowed shares in accordance with the above mention point 2.

4) The company purchase office equipment costing $200,000 having 5 years estimated life.

5) Company paid advance rent $1,000,000 for 5 years.

6) Purchased raw material costing $100,000

7) Paid fright and transportation charges on raw material shipment $3000

8) Purchase office supplies costing $5,000

9) Company recruited several staff at accumulated salaries $30,000

10) Company purchase Raw Materials for 200,000$ on credit.

11) Overhead of $50,000 paid during the year.

12) Salaries of $150,000 paid during the period out of which 30% belong to manufacturing.

13) Closing inventors were as follows:

a. WIP $100,000

b. Raw materials 20,000

c. Finished Goods 50,000$

14) Administrative expense during the period $130,000

15) Traveling expense paid $20,000

16) Employees visa/immigration expenses paid $10,000

17) Office expenses paid $50,000

18) Telephone charges paid $25,000

19) Office entertainment $5,000

20) Mobile bills paid for $7,000

21) Company barrowed $3,000,000 on 1 April 2009from bank at the interest 6% annually.

22) Interest paid for the year.

23) Purchase vehicle costing $200,000 monthly. The life of the vehicle is 3 years.

24) Insurance expenses paid for the year amounting to $7,000

25) Sales made during the year amounting to $700,000

26) Collection on receivables $400,000

27) An amount of $10,000 written off as uncollectible

28) Provision for bad debts at 5% of A/R closing balance.

29) Following were additional year end adjustments:

a. Accrued salaries $15000

b. Communication charges payable $1000

c. Accrued office expenses $5000

d. Accrued overheads $10000

[دودو]

مش لازم كل القيود

يعني اللي يعرف اي قيد يعمله بليز انا محتجاه جدا

[a.elsaadany]

advance rent JV

from : advance rent

to : account payable ( monthly rent ) تذكر قيمة الايجار كل شهر منفصل

--------------------------------------

2 monthly JV

1- from : rent قيمة الايجار الذي تم سدادة

to : advance rent

2- from : account payable

to : bank وطبعا بنذكر البنك لان فى الغالب بيكون الدفع شيكات مقدمة

-------------------------------

في حالة رجوع شيك من شيكات الايجار من البنك يتم الغاء ورقة الدفع وتسجيل عمولة ارجاع الشيك من البنك واصدار ورقة دفع جديدة او الدفع نقدي

from : bank

to : account payable التى رفضت (قيد الغاء )قيد

from :bank charge

to : bank غرامة ارتجاع الشيك

--------------------------------------

في حالة استبدال ورقة الدفع بورقة جديده بتاريخ اخر مثلا او على بنك اخر

from : account payable ( old one )

to : account payable ( new one ) اصدار ورقة دفع جديده بتاريخ اخر

---------------------------------------

اما في حالة الدفع نقدي ...يسجل قيد الالغاء وعمولة البنك لانه بالفعل الشيك قدم للبنك وتم رفضة ويسجل القيد التالي

from : account payable

to : cash in hand or petty cash

[a.elsaadany]

تسجيل اى مصاريف للشركة يجب اولا تحديد اذا كانت صرفت نقدي او بشيك في اغلب المصروفات تصرف نقدي

tel and fax - transportation - ticket - office exp. - petrol - visa/immigration or government exp. - maintenance and repair - stationery - .....

from : expense name

to : cash in hand or petty cash -bank