kế toán

  • Thread starter Dung18742
  • Ngày gửi
D

Dung18742

Guest
19/5/17
5
0
1
28
Bruce runs a clothing store and has produced the following trial balance for the year ended 31st March 201X The trial balance produced does not balance and he has asked for your help.
You are required to help Bruce by preparing journal entries to correct the trial balance and deal with the year-end adjustments and to produce an income statement for the year and a balance sheet as at 31st March 201X.
Bruce – Trial Balance as at 31 March 201X

£’000

£’001

Accumulated depreciation of land and buildings

40
Accumulated depreciation of shop fittings
50
Bank loan
250

Capital

93

Carriage outwards

16

Cash at bank

16

Discounts allowed

14

Discounts received

8

Drawings - rút vốn

45

Heat and light

34

Insurance

45

Payables (Creditors

80

Land and buildings

300

Purchases

550

Provision for doubtful debts as at 1.4.09

5

Receivables

154

Returns Inwards

30

Returns outwards

20

Sales

1100

Shop fittings

120

Stock (Inventory) as at 1.4.09

160

Wages

180

TOTALS

1648

1662
[TBODY] [/TBODY]
Adjustments:
1. The land and buildings are shown at cost including £100,000 for the land. Buildings are depreciated on a straight line basis over 40 years
2. Shop fittings are depreciated at 25% on a reducing balance basis
3. Bruce took goods valued at £15,000 from the shop for his own use during the year
4. Insurance includes £18,000 for the year to December 2010
5. An accrual for heat and light for £6000 is needed
6. Bank interest of £2,000 per month has been paid. The cash account has been correctly adjusted but no other entries have been made.
7. Stock at 31 March 2010 is valued at a cost of £240,000
8. A bad debt of £4000 is to be written off and the provision for doubtful debts should be maintained at 2% of the remaining receivables
9. Bruce sold some shop fittings at the end of the year for £10,000 he has recorded the cash but nothing else. The fittings cost £40,000 5 years ago.
 
Khóa học Quản trị dòng tiền
N

Nguyencongthuy

Thành viên Cố vấn - Webketoan Mentors
25/11/11
982
243
43
Bienhoadongnai
Vui lòng sử dụng ngôn ngữ Việt Nam như quy định của Webketoan !
 
D

d05403054

Trung cấp
18/4/11
199
18
18
Đồng Nai
zời ơi ghi như vậy ai mà giúp được, em phải ghi rõ ra e ko làm được chỗ nào ???? nếu ghi như vậy thì mua sách giải về xem em nhé. Vui lòng ghi ngôn ngữ Việt nam !!!!!
 
D

Dung18742

Guest
19/5/17
5
0
1
28
vì đây là đề t.a nên phải ghi t.a thôi ạ.
 

Xem nhiều

Webketoan Zalo OA