應收票據 - 會計

有問題的是7/14那個分錄



Gehrig Co. closes its books monthly. On June 30, selected ledger account
balances are:

Notes Receivable $90,000
Interest Receivable 705


Notes Receivable include the following:

Date Maker Face Term Interest

May 16 Fulton Inc. $18,000 60 days 8%
May 26 Ascot Co. 45,000 60 days 12%
June 30 Trayer Corp. 27,000 6 months 18%


During July, the following transactions were completed.



July 5 Made sales of $10,800 on Gehrig Co. credit cards.

14 Made sales of $1,950 on Visa credit cards.
The credit card service charge is 6%.

14 Added $765 to Gehrig Co. credit card customer balances for finance
charges on unpaid balances.

15 Received payment in full from Fulton Inc. on the amount due.

25 Received notice that the Ascot Co. note has been dishonored.
(Assume that Ascot Co. is expected to pay in the future.)



Instructions

(a) Journalize the July transactions and the July 31 adjusting entry for
accrued interest receivable. (Interest is computed using 360 days.)

(b) Show the statement of financial position presentation of the receivable
accounts at July 31.



解答寫:

14 Accounts Receivable 765

Interest Revenue 765



其實沒有很懂為什麼要 借應收 貸利息收入耶

然後有問過老師，但他給我的答案不滿意

覺得好像有點牽強

有人知道為什麼嗎?

拜託了

謝謝!!!!

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