15)

1.    is it consultancy fee=service and management fee?

2.    accrued expenses/ prepayment在什麼時候用 ?

3.    director私家車入油費入water, electricity and gas  對嗎 ?

4.    director  洗衣費 , 如沒有 sundry expenses點入?

5.     director GO SHOPPING買左幾件衫點入?

6.    director 買手提電話俾左$2,410現金, 有 $3,850hire purchase by hang seng

12 int. free month instalment$320.83(outstanding)點入 ?

7.    有線電視基本服務月費是什麼費用?

1) not the same

2) A.E - > expense incurred but not yet pay

    prepayment - > like payment in advance

                            e.g rates for June 05, but pay that

                            amount in March 05

3) is the car in the name of company >

   if yes ->  motor vehicle expense

  if no -> director's current a/c

4) director's current a/c

5) director's current a/c

6) i think the entries like the following, correct me if i get wrong

 Dr Telephone 6260

Cr Cash      2410

Cr Hire purchase creditor 3850

afterwards each month entry ->

Dr hire purchase creditor 320.83

Cr Cash 320.83