w*******e
发帖数: 311 | 1 我做出来的答案没有，我答案是58000，考虑了Employee advances $12000，为什么不
考虑啊。其实题目里这句话我不是很懂。dvances made to employees are paid back
by payroll deductions.
这个分录是怎样的呢？是这样的吗？Dr: Salary Payable
Cr: Cash
41. CPA-00619 PI May 90 #22 Page 5
Rice Co. salaried employees are paid biweekly. Advances made to employees
are paid back by payroll
deductions. Information relating to salaries follows:
12/31/88 12/31/89
Employee advances $24,000 $36,000
Accrued salaries payable 40,000 ?
Salaries ex | N****E
发帖数: 1474 | 2 Payroll advance (net in 89):
Dr: payroll Advance 12,000
Cr: Cash 12,000
Payroll advance is a asset account and payroll payable is a liab. account.
As payroll advance ending balance is higher than the beginning bal., no
payroll advance is paid back through payroll deduction. Therefore, the
payroll advance information is irrelevant here. |
|
