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El 30 de septiembre, Emerald Travel tiene RM540.250 de cuentas por cobrar. Emerald utiliza el...

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Accounting

El 30 de septiembre, Emerald Travel tiene RM540.250 de cuentas por cobrar. Emerald utiliza el mtodo de provisin para contabilizar las deudas incobrables y tiene un saldo acreedor existente en las cuentas de provisin para deudas dudosas de RM13.750. La siguiente informacin est relacionada con la transaccin en octubre:

  • Vendi RM325,000 de mercanca (que cost RM178,500) a clientes a crdito.
  • Recibi RM425,100 en efectivo en pago de cuentas por cobrar.
  • Cancel RM16.700 de cuentas por cobrar incobrables.
  • En el ajuste de cuentas del 31 de octubre, cierre de su ejercicio, la empresa estim que el 3,0% de las cuentas por cobrar sern incobrables.

Requerido:

a. Prepare asientos de diario para registrar las transacciones de octubre seleccionadas anteriormente. La empresa utiliza el sistema de inventario perpetuo.

b. Mostrar el importe a cargar en el estado de cuentas integrales y cmo aparecen las Cuentas por Cobrar y la Previsin/Provisin para Incobrables en su estado de situacin financiera al 31 de octubre. (5 puntos)

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