Bài t p ch ậ ng 3 ươ Bài 1: 7. NV7:
Dr Loans & Financial lease Liabilities: 5 million VND
Cr Cash at bank: 5 million VND 8. NV8:
Dr Cash at bank : 20 million VND
Cr Loans & Financial lease Liabilities: 20 million VND 9. NV9:
Dr Trading Securities: 15 million VND
Cr Cash at bank: 15 million VND 10. NV10: Dr Cash in hand: 5 million VND
Cr Cash at bank: 5 million VND 11. NV11:
Dr Tangile Fixed Asset: 6 million VND
Cr Cash at bank: 6 million VND Bài 2: Bài 3: Bài 4:  Transaction 1:  T Dr Materials: 15 million VND D
Cr Account Payable: 15 million VND  Trasaction 2:  T
Dr Account Payable: 10 million VND D
Dr Loans and Financial leases Liabilities: 5 millionVND C
Cr Cash at bank: 15 million VND  T  Transaction 3: D
Dr Cash at bank: 12 million VND
Cr Account Receivable: 12 million VND  T  Transaction 4: D
Dr Tools and Supplies: 10 million VND
Cr Cash in hand: 10 million VND  T
 Transaction 5: Bán hàng € Revenue (doanh thu) D
Dr Account Receivable: 25 million VND Cr Revenue: 25 million VND  T  Transaction 6: D
Dr Loans and Financial lease Liabilities: 10 million VND
Cr Account Payable: 10 million VND  T  Transaction 7: D
Dr Loans and Financial lease Liabilities: 5 million VND D
Dr Account Payable: 5 mllion VND
Cr Cash at bank: 10 millin VND  T D  Transaction 8:
Dr Wage Payable: 13 million VND
Cr Cash in hand: 13 million VND Bài 5: Bài 6: