Brandy Company began operations on January1,2011.During the next two years,the company completed a n

题目

Brandy Company began operations on January1,2011.During the next two years,the company completed a number oftransactions involving credit sales,accounts receivable,bad debts,and so on.These transactions are summarized as follows:
(ⅰ).OnJanuary 1,2011,sold merchandise on credit for $60000.
(ⅱ).OnDecember 31,2011,the company estimated its bad debts as one half of 1% of its$60000 of credit sales made during the year.
(ⅲ).OnApril 10,2012,management decided the $250 account of Sam Baker wasuncollectible and wrote it off as a bad debt.
(ⅳ).On June9,2012,Baker unexpectedly paid the amount previously written off.
白兰地公司于一月开始运营的12011.在接下来的两年里,该公司完成了一批涉及信用销售,交易应收账款,坏账,等等.这些交易如下：（ⅰ）.2011年1月1日,售价为60000美元的信用商品.（ⅱ）.2011年12月31日,该公司估计坏账的一半1%的60000美元的信用销售在一年的.（ⅲ）.2012年4月10日,管理层决定250美元的帐户的山姆贝克无法收回的写作为坏账注销.（ⅳ）.2012年6月9日,贝克竟然支付的金额已核销.

答案

2011.1.1
dr:account receivable 60000
cr:inventory 60000
2011.12.31
dr:bad debt expense 300（是1%的一半?不太确定,看题是说1%的一般,那就是0.5%）
cr:provision 300
2012.4.10
dr:provision 250
cr:account reveivable 250
2012.6.9
dr:account receivable 250
cr:provision 250
dr:cash and bank 250
cr:account reveivable 250