V
vdconan
Guest
- 29/11/16
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| NB sets its gross profit of 40% on all sales. In January 2016, there was a heavy storm and flood in the NB warehouse area, and the company suffered from a damage of its inventory costing £8,000 as well as many of its accounting records. However, after careful investigations, the following information has been obtained covering the year ended on 31 March 2016. (a) Assets and liabilities at 31 March 2015 were as follows: £ £ Premises: at cost 100,000 Accumulated depreciation (60,000) Vehicles: at cost 50,000 Accumulated depreciation (20,000) Stock: at cost 32,000 Trade receivable (for sales) 63,000 Prepayments (trade expenses) 1,200 Investment (in ZX) 60,000 Cash at bank 43,100 Trade payable 62,000 Long-term loans 107,300 Capital 100,000 (b) Công ty đạt doanh thu 440.000 £ vào ngày 31 tháng 3 năm 2016. |
| (c) giá stock tại 31/3/2016 lớn hơn năm trc 30000 (d)vào tháng 10/2015 stock giảm £10,000 bị hư hỏng do ẩm ướt và phải được tháo dỡ và coi như là vô giá trị. (e) Trade payable tại 31/3/2016 related entirely to goods received, totalled £95,000. (f) Discounts allowed amounted to £16,200 whilst discounts received were £2,000. (g)Trade expenses trả trc 31/3/2016 là £800. (h)Trade receivables tại31/3/2016 là £87,000 trg đó £15,000 là từ ZX. (i) All receipts are passed through the bank account. (j) Depreciation is provided annually at the following rates: Premises: 5% on cost; Vehicles: 20% on cost. (k) Commissions received are paid directly to the bank account. (l) In addition to the payments for purchases, the bank payments were: Selling and administrative expenses £34,070 Interest expenses which is 10% per year for the long-term loan The company has not insured against loss of stock owing to flood or damage to stock caused by damp. ( các câu tiếng anh là mình k hiểu lắm sợ dịch sai nên để nguyên) mọi người hướng dẫn e điều chỉnh các adjustment cần thiết và từ đó làm ra cái trial balance ( bảng cân đối )đc k ạ |
