gigi2001p 7-10-2006 19:25
解不到的Account題...請幫助
解不到的Account題...請幫助
Q1
E Pak employed an inexperienced accounts clerk who produced the following trial balance at the end of the financial year, 31 December 20x9:
Dr Cr
$ $
Motor vehicles 30,000
Office equipment 10,000
sales 402,000
purchase 287,220
sales returns 1,460
purchase returns 390
carriage inwards 200
carriage outwards 780
wages 45,190
insurance 3,000
rent & rates 5270
lighting and heating 4,810
drawing 35,000
commission received 2410
bank overdraft 26400
cash in hand 150
motor vehicle expenses 7070
General expenses 5300
capital 32,700
debtors 52,800
creditors 23,950
508,750 508,750
Q2
Ms Chu's business position as at 1 July was as follows:
$
Inventory 5,000
Equipment 3,700
Creditor(OK Ltd) 500
debtor(AB Ltd) 300
bank balance 1,200
during July, she:
$
sold goods for cash-paid to bank 32,00
sold goods to AB Limited 600
bought goods from OK ltd on credit 3,900
paid Ok ltd by cheque 3,000
paid general expenses by cheque 500
received a cheque from AB ltd 300
inventory at 31 July was $6,200
Required:
(a) open ledger accounts (including capital) at 1 July
(b)Record all transations
(c)prepare a trial balance