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9 PRINCIPLES OF ACCOUNTS

Exercise: Classification of Accounts

Premises Real

Capital PersonalDrawings PersonalInterest NominalMc Donald PersonalBuilding RealMachinery RealSalaries NominalUnitec Co. PersonalCash RealRent and rates Nominal

Au Ba!ar Personal

Ad"ertising NominalMotor repairs Nominal#i$tures and %ittings Real#urniture Real

AccountDebited

AccountCredited

& Purchased goods %rom 'ina Purchases 'ina( Commission recei"ed in cash Cash Commission Rec) Rent paid in cash Rent Cash* Cash sales Cash Sales+ Insurance paid in cash Insurance Cash, Cash purchase o% a deli"ery "an Motor -ehicles Cash Payment o% o%%ice e/uipment in cash 0%%ice e/uipment Cash1 2oods returned y Ramadhan Sales Return Ramadhan3 2oods drawn out y proprietor %or own use Drawings Purchases&4 Credit purchases o% machinery %rom A"is 'td Machinery A"is 'td

&& Bought %i$tures on credit %rom Ayu #i$tures Ayu&( Return goods to Naseer Naseer Purchases Return&) Miscellaneous e$penses paid in cash Miscellaneous 5$ps Cash&* Cash rought in y owner as capital Cash Capital&+ Interest on loan6 paid y che/ue Interest on loan Ban!&, Discount allowed to uyer6 Arthur Discount allowed Arthur & Carriage paid in cash Carriage Cash

Prepared by: Hajah Marhani & Hajah Harita

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9 PRINCIPLES OF ACCOUNTS&1 Discount recei"ed %rom Aminatul 'td Aminatul 'td Discount Rec&3 7ithdraw goods %or personal use Drawings Purchases(4 8oo! out money %rom an! account %or own use Drawings Ban!

Exercise AMatch with the correct answers9

&.

A %inancial acti"ity o% a usiness is calleda:::::::::::: ::::

Business entityconcept

(.

8he process o% recording usiness transactions iscalled :::oo!;!eeping :::::

Prudence Concept

).

8he process o% recording6 classi%ying6 analy<ing andinterpreting usiness data is called

:::::::accounting:::::

Boo!;!eeping

*

.

8he concept which de%ines usiness and owner as

separate entities is called ::::::usiness entityconcept::::::

Accounting periods

+.

8he concept which assumes that a usiness willoperate inde%initely is the :::::::2oing concernconcept:::::::

transaction

,.

8he concept which does not o"erstate pro%its andassets is the :::Prudence concept::::

Consistency Concept

.

8he concept which maintains the same methods andpractices %or all accounting periods is the

::::Consistency Concept :::::

2oing concernconcept

1.

#inal accounts are prepared at %i$ed inter"als called ::::::Accounting periods ::::

accounting

Exercise B

&= c(= )= a*= += d,= a= d1= d3= a

&4=d

MULTIPLE-CHOICE UE!TIO"!


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&. d(. c). d*. d

Exercise A

Exercise B

A!!ET! LIABILITIE! O#"E$%! EUIT&&. >)46444 >&46444 ' ()*+***(. >146444 ' (,+*** >)+6444). ' (./+*** >&16444 >,46444


O0ner%s In1est2ent#3at t3e businessO0es

#3at t3e businessO0ns

0wner?s 5/uity'iailities Asset

T45e: Cash Non;Cash

Classification: 'ong;term 'iailities Current 'iailities

Classification: #i$ed Assets Current Assets

!ources of 6inance: Personal Sa"ings Ban! 'oans Borrowings %rom

%riends

Exa25les: 'oans Creditors Ban! 0"erdra%t

Exa25les: Premises Cash Detors Stoc!

Accountin7 E8uation:

05 @ A ; '


' @ A ; 05


A @ ' 05

$elations3i5 0it3 Ex5enses and $e1enues

Re"enues increase0wner?s 5/uity

5$penses decrease0wner?s 5/uity

5$penses increaseliailities

Re"enues decreaseliailities

Re"enues increaseassets

5$penses decreaseassets

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9 PRINCIPLES OF ACCOUNTS*. >++6444 >&,6444 ' (9+***+. ' (;**+*** >)46444 >46444,. >346444 >)*6++4 ' (+,*

Exercise C#rom the in%ormation gi"en elow6 calculate the owner?s e/uity as at )& Decemer (44,9

>Cash in hand

DetorsCreditorsBan! 0"erdra%tStoc!Motor -ehicles0%%ice 5/uipment'oan %rom an!Premises

&6+44

+6,44,6144&6144

(46444)46444&46444&+6444+46444

Exercise D

State whether the %ollowing is aan

CurrentAsset

Fixed Asset CurrentLiability

Long-termLiability

Expense Income

&. Land and buildin7 #i$ed asset &&. #a7es or salaries 5$pense(. Creditor Current liaility &(. Purc3ases 5$pense). !ales Income &). Discount recei1ed Income*. !toc< Current Asset &*. Discount allo0ed 5$pense+. $ent Pa4able 5$pense &+. Cas3 in 3and Current Asset,. Ad1ertisin7 5$pense &,. Cas3 at ban< Current Asset

. Debtors Current Asset &. Ban< o1erdraft Current 'iaility1. Loan 'ong;term 'iaility &1. Pre2ises #i$ed Asset3. Electricit4 5$pense &3. $ent recei1ed Income&4

.

6urniture #i$ed Asset (4. Insurance 5$pense

Exercise E 9 Accounting period9

Len7t3of accountin7 5eriod

Be7innin7of accountin7 5eriod

Endof Accountin7 5eriod

One 2ont3 & #eruary (44, ' )/ 6ebruar4 )**=uarter of a 4ear ' ; Marc3 )**= )& May (44,Half a 4ear & anuary (44, ' 9* >une )**=One 4ear & Septemer (44, ' 9; Au7ust )**.

Exercise 6: 5%%ects o% transactions on the Accounting 5/uation9


7or!ing9

05 @ Assets 'iailities @ E&+44+,44(4444)4444&4444 +4444= E,144&144&+444= @ >3)+44

Owner’s equity = _____$93 500_____

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8RANSAC8I0NS5##5C8S 0N

Assets 'iailities 0wner?s 5/uity

; ; ;

&. Bought goods >(6444on credit.

>(6444 >(6444

(. Repaid loan >16444 yche/ue.

>16444 >16444

). Paid insurance >+44y che/ue

>+44 >+44

*. Recei"ed che/ues>(+4 %or commission

>(+4 >(+4

+. Bought machinery>&6444 y cash

>&6444 >&6444

,. Paid creditor >(6444 yche/ue

>(6444 >(6444

Exercise ?: 5%%ects o% transactions on the Accounting 5/uation9

8RANSAC8I0NS5##5C8S 0N

Assets 'iailities 0wner?s 5/uity

; ; ;

&. Started usiness with>+46444 cash

>+46444 >+46444

(. Paid cash >*46444 intothe an!

>*46444 >*46444

). Bought %urniture>+6444 on credit

>+6444 >+6444

*. Purchased motor "an%or >&(6444 paying yche/ue

>&(6444 >&(6444

+. Paid rent >+44 yche/ue

>+44 >+44

,. Recei"ed cash >&(4%or commission

>&(4 >&(4

Exercise H


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A!!ET! LIABILITIE! O#"E$%!EUIT&

Cas3 OfficeE8ui52ent

6urniture Debtors Creditors Loan Ca5ital

a. >+46444 >+46444. >*6444 >*6444c. >(6444 ;>(6444

d. ;>&6444 ;>&6444e. ;>144 ;>144%. >&6+44 >&6+44g. ;>&6144 ;>&6144h. >&6*+4 ;>&6*+4i. ;>)44 ;>)44

F. >&46444 >&46444

Exercise I9 Multiple;Choice Guestions

&= B(= A)= C*= C

+= B,= D= C1= B3= D&4=D

Exa25le

Dr Cas3 Account Cr

Date Particular #olio Amount>


un & Balance d +44 un ( Purchases (+4 Sales &+4 * 8ransport &4

&4 Ahmad ((4 &+ Stationery &+Prepared by: Hajah Marhani & Hajah Harita

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9 PRINCIPLES OF ACCOUNTS(+ Sales (44 (4 Purchases &14

(1 7ages 14)4 Intel. Co )+4)4 Rates (+)4 Balance cd &,4

&644 &644

uly & Balance d &,4

Exercise9

Dr Cas3 Account Cr



Aug & Balance d )34 Aug ( Purchases ++4+ Sales 14+ Rent )+&

&+ Sales ,+1 3 8elephone &+1( Sales +3 &1 7ages +4

(+ Purchases *4*(1 7ater and light )+)& Balance cd )1(

(6*+4 (6*+4

Sep & Balance d )1(

E@E$CI!E A

a= 8he owner Danny introduced >)46444 cash into usiness.

Dr Cas3 Account Cr



Capital )46444

Dr Ca5ital Account Cr



Cash )46444

= Bought a second hand "an %or >&16444 cash.

Dr Motor e3icles Account Cr



Cash &16444


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Dr Cas3 Account Cr



Motor -ehicles &16444

c= Paid creditors 5!hwan >)6444 y che/ue.

Dr E<30an Account Cr



Ban! )6444

Dr Ban< Account Cr



5!hwan )6444

d= Bought a computer %rom Beseller Sdn Bhd >+6444 on credit.

Dr Office E8ui52ent Account Cr



Beseller Sdn Bhd +6444

Dr Beseller !dn B3d Account Cr



0%%ice 5/uipment +6444

e= 8he owner Sa?adatul withdrew >&6(44 cash %or own use.

Dr Dra0in7s Account Cr



Cash &6(44

Dr Cas3 Account Cr



Drawings &6(44


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9 PRINCIPLES OF ACCOUNTS%= Bought goods >16444 %or cash.

Dr Purc3ases Account Cr



Cash 16444

Dr Cas3 Account Cr



Purchases 16444

g= Bought goods %rom Sya!irah >&6+44 on credit.


Date Particular #olio Amount

>


>Sya!irah &6+44

Dr !4a<ira3 Account Cr



Purchases &6+44

h= Returned goods to Sya!irah >&44.

Dr !4a<ira3 Account Cr



Purchases Return &44

Dr Purc3ases $eturn Account Cr



Sya!irah &44

i= Sold goods >&6444 to A/ilah on credit.

Dr A8ila3 Account Cr



Sales &6444


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Dr !ales Account Cr



A/ilah &6444

E@E$CI!E BComplete the %ollowing tale y stating the account to e deited or credited.

T$A"!ACTIO"! ACCOU"TDEBITED

ACCOU"TC$EDITED

&. Commenced usiness with cash Cash Capital

(. 8he usiness ought Machinery paid yche/ue

Machinery Ban!

). 8he usiness ought %urniture %rom#ranmi$ 'td

#urniture #ranmi$ 'td

*. Recei"ed cash %rom detor6 Haim Cash Detor9 Haim

+. Paid creditor6 Ri%?ah6 y che/ue Creditor9 Ri%?ah Ban!

,. 8he owner rought in cash as additionalcapital

Cash Capital

. 8he owner rought in his "an %or usinessuse

Motor "ehicles Capital

1. Sold old o%%ice %urniture to Ha!i Ha!i #urniture

3. 8rans%erred cash %rom the usiness to thean!

Ban! Cash

&4. 7ithdrew cash %rom the an! %or o%%iceuse

Cash Ban!

&&. 7ithdrew cash %or personal use Drawings Cash

&(. Ban! into the usiness account a loanotained %rom Baiduri Ban!.

Ban! 'oan

MO$E E@E$CI!E! O" DOUBLE E"T$&

DOUBLE E"T$&: E@E$CI!E ;Ite2 Transactions Ac Debited Ac Credited

&. 0wner rought in additional cash as capital Cash Capital

(. Cash purchases Purchases Cash

). Paid insurance y che/ue Insurance Ban!

*. Sold goods on credit to Ra<ali Detor9 Ra<ali Sales

+. Recei"ed cash %rom 'ee6 the detor Cash Detor9 'ee

,. Bought deli"ery "an %or usiness y che/ue Motor -ehicles Ban!


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9 PRINCIPLES OF ACCOUNTS. 0wner withdrew goods %or personal use Drawings Purchases

1. Recei"ed che/ue as commission Ban! Commission

DOUBLE E"T$&: E@E$CI!E )Ite2 Transactions Ac Debited Ac Credited

&. Rina started usiness with >(6444 cash. Cash Capital

(. Sold goods to customer on credit Detor Sales). Paid rent y che/ue Rent Ban!*. Sold motor "an to Mira Mira Motor -ehicles+. A<im paid cash %or the amount he owed Cash Detor9 A<im,. Bought %urniture y cash #urniture Cash. 'i<a6 the owner too! cash %or personal use Drawings Cash1. Recei"ed salary y che/ue Ban! Salaries

DOUBLE E"T$&: E@E$CI!E 9Ite2 Transactions Ac Debited Ac Credited

&. Recei"ed che/ue %or capital Ban! Capital(. Cash sales Cash Sales

). Purchase goods %rom 7iwi y che/ue Purchases Ban!*. Sold e/uipment to Haim Haim 5/uipment+. A<im paid cash a%ter sales Cash Sales,. Bought computer y cash %or o%%ice use 0%%ice 5/uipment Cash. 8he owner too! goods %or personal use Drawings Purchases1. Paid water ill y che/ue 7ater Bills Ban!

DOUBLE E"T$&: E@E$CI!E ,Ite2 Transactions Ac Debited Ac Credited

&. Paid cash %or goods ought Purchases Cash(. Paid cash %or purchase o% machinery Machinery Cash). Paid electricity y che/ue 5lectricity Ban!

*. Bought motor "an %rom Shasha Motor -ehicles Shasha+. Paid cash %or the amount he owed to creditor Creditor Cash,. Sold goods and recei"ed a che/ue Ban! Sales. Sold goods to A/ilah on credit A/ilah Sales1. Bought goods on credit Purchases Creditor

DOUBLE E"T$&: E@E$CI!E Ite2 Transactions Ac Debited Ac Credited

&. Mawar rought in additional cash as capital Cash Capital(. 8rans%er cash into an! Ban! Cash). Paid rent y che/ue Rent Ban!*. Sold goods on credit to 5dward Detor9 5dward Sales+. Recei"ed cash as commission Cash Commission,. Bought premises %or usiness y che/ue Premises Ban!. 0wner withdrew goods %or personal use Drawings Purchases1. Cash purchases Purchases Cash

DOUBLE E"T$&: E@E$CI!E =Ite2 Transactions Ac Debited Ac Credited

&. Richard started usiness with >)6444 cash. Cash Capital(. Sold goods to Mi<al on credit Detor9 Mi<al Sales). Paid salary y che/ue Salary Ban!*. Sold %urniture to Nee<a Nee<a #urniture


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9 PRINCIPLES OF ACCOUNTS+. 'ee< paid cash %or the amount she owed Cash Detor9 'ee<,. Bought %urniture on credit %rom #ashion Co #urniture #ashion Co. 8he owner too! cash %or personal use Drawings Cash1. Recei"ed commission y che/ue Ban! Commission

DOUBLE E"T$&: E@E$CI!E .Ite2 Transactions Ac Debited Ac Credited

&. Bought computer %or o%%ice use y cash 0%%ice e/uipment Cash

(. Purchased shop %ittings y che/ue Shop #ittings Ban!). Purchase typewriter y che/ue 0%%ice 5/uipment Ban!*. Sold o%%ice e/uipment to Hi/ah Hi/ah 0%%ice e/uipment+. Returned goods a%ter purchase Creditor Return 0utwards,. Recei"ed damaged goods returned y customer Returns Inwards Detor . 8he owner too! goods %or personal use Drawings Purchases1. Paid %or stationery ought y che/ue Stationery Ban!

E@E$CI!E C

Dr Cas3 Account Cr



an & Balance d &46444 an ) Purchases )6(*+1 Sales (6*44 * Rent 144

(& Sales &6(+4 (* 2eneral 5$penses *44)& Shahmi (44 (1 7ages &6(44)& Commission Recei"ed ++4 )4 Amir Sons &6444

)& Insurance )+4)& Balance cd 6*4+

&*6*44 &*6*44

#e & Balance d 6*4+

Dr !3a32i Account Cr



an &( Sales *+4 an &, Sales Returns &44)& Cash (44)& Balance cd &+4

*+4 *+4

#e & Balance d &+4

Dr A2ir !ons Account Cr Date Particular #olio Amount

>Date Particular #olio Amount

>an &3 Purchases Returns &+4 an &) Purchases &6,4

)4 Cash &6444)& Balance cd +(4

&6,4 &6,4

#e & Balance d +(4


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9 PRINCIPLES OF ACCOUNTSDr !ales Account Cr



an 1 Cash (6*44&( Shahmi *+4(& Cash &6(+4




an ) Cash )6(*+&) Amir Sons &6,4

Dr Purc3ases $eturns Account Cr



an &3 Amir Sons &+4

Dr !ales $eturns Account Cr



an &, Shahmi &44

Dr $ent Account Cr



an * Cash 144

Dr ?eneral Ex5enses Account Cr



an (* Cash *44

Dr #a7es Account Cr


>


>an (1 Cash &6(44

Dr Insurance Account Cr



an )& Cash )+4


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Dr Co22ission $ecei1ed Account Cr



an )& Cash ++4

E@E$CI!E D

Dr Cas3 Account Cr



an & Capital +46444 an ) 0%%ice e/uipment +6444(+ Shadri (44 &4 NB8 Sdn Bhd &46444

&( Jigh;8ech 'td &6(44)& NB8 Sdn Bhd (6444)& Drawings )44

)& Balance cd )&644+46(44 +46(44

#e & Balance d )&644

Dr Ca5ital Account Cr



an & Cash +46444

Dr Dra0in7s Account Cr



an )& Cash )44

Dr !3adri Account Cr



an &+ 0%%ice e/uipment ,44 an (+ Cash (44)& Balance cd *44

,44 ,44

#e & Balance d *44


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Dr Office E8ui52ent Account Cr



an ) Cash +6444 an &+ Shadri ,44+ Jigh;8ech 'td (6444 )& Balance cd 16*44

(4 Jigh;8ech 'td (6444

36444 36444#e & Balance d 16*44

Dr Motor e3icles Account Cr



an &4 NB8 Sdn Bhd (46444 an )& Balance cd (46444

(46444 (46444

#e & Balance d (46444

Dr Hi73-Tec3 Ltd Account Cr



an &( Cash &6(44 an + 0%%ice 5/uipment (6444)& Balance cd (6144 (4 0%%ice 5/uipment (6444

*6444 *6444

#e & Balance d (6144

Dr "BT !dn B3d Account Cr Date Particular #olio Amount

>Date Particular #olio Amount

>an )& Cash &46444 an &4 Motor -ehicles (46444

Cash (6444)& Balance cd 16444

(46444 (46444

#e & Balance d 16444


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9 PRINCIPLES OF ACCOUNTSE@E$CI!E E

T$A"!ACTIO" ACCOU"T!I"OLED

T&PE O6ACCOU"T!

E66ECT! or

LED?E$ E"T$&Debit

(Credit

(

&. Bought goods %or cash>)6444

Purchases6Cash

5$pense Asset

)6444)6444

(. Recei"ed che/ues %orcash sales >+6444

Ban!6Sales

AssetRe"enue

+6444+6444

). Paid wages y che/ues>(6+44

7ages6Ban!

5$pense Asset

(6+44(6+44

*. Paid cash %or generale$penses >&14

2eneral 5$p6Cash

5$pense Asset

&14&14

+. Recei"ed che/ues>*6+44 %or commission

Ban!6Commission

Recei"ed

AssetRe"enue

*6+44*6+44

,. Bought goods %or >(6444%rom I<<a Co. on credit

Purchases6Creditor9 I<<a

Co.

5$pense'iaility

(6444(6444

. Returned goods worth>&44 to I<<a Co. ecauseo% wrong speci%ication.

Creditor9I<<a Co.6

PurchasesReturn

'iaility

5$pense

&44

&44

1. Sold goods %or >)6,44 to A%i/ Brothers on credit

Detor9 A%i/Brothers6

Sales

Assets

Re"enue

)6,44

)6,443. A%i/ Brothers returned

de%ecti"e goods worth>*44

Sales return6

Detor9 A%i/Brother

Re"enue

Asset

*44

*44

&4. Paid interest on loans>,44 y che/ue.

Interest onloan6Ban!

5$pense

Asset

,44

,44

E@E$CI!E 69 Multiple;choice Guestions

&= a(= c)= d

*= c+= ,= c


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E@E$CI!E A9Trial Balance as at 9; Dece2ber )**=

Deit>

Credit>

Purchases ),6&+4Sales ,6444Detors 3644Creditors &4644Motor -ehicles *(6444'oan (46444#i$tures and #ittings &*6444Returns Inwards )+4Returns 0utwards ++4Rent Paid ,6444Commission Recei"ed 144Carriage Inwards 44Carriage 0utwards &61+4Insurance 3+4

Salaries &46+44Discount Allowed *44Discount Recei"ed (44Cash in hand &6(44Cash at an! )6*+4Stoc! &*6+44Capital **6444Drawings &6+44

&*)6(+4 &*)6(+4

E@E$CI!E B9

Trial Balance as at 9; Dece2ber )**=

Deit> Credit>Capital &36144Sales &346(44Purchases &)46444Cash in hand &&6+44Ban! 0"erdra%t &6(44Returns Inwards *(4Returns 0utwards )44Carriage Inwards 334Carriage 0utwards +,45lectricity &6*4Insurance ,44Ban! Charges (44Discount allowed ,*4Discount Recei"ed ++4Stoc! E4&.4&.(44,= ,6)44Detors &*6(44Creditors &+6+44Drawings &46444Commission Income +6&44Salaries (+6444Motor -ehicles +46444'oan %rom an! Edue in (4&4= &36+44

(+(6&+4 (+(6&+4


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9 PRINCIPLES OF ACCOUNTSE@E$CI!E C9

Mui Trial Balance as at 9; >anuar4 )**.

Deit>

Credit>

SalesPurchases

Sales ReturnsPurchases ReturnsCarriage 0utwards0%%ice 5/uipmentPremises7agesDrawings'oan %rom BIBDDiscount Recei"edStoc! E4&.4&.(44=Capital

&*6444

&6444114

&+6)44&64446444(6444

)61+4

(16+44

144

36*44))4

((6444,&64)4 ,&64)4

E@E$CI!E D9

Trial Balance as at 9; >anuar4 )**

Deit Credit > >Cash &*6*44Capital (46444Purchases (3344Sales (*6(447endy &644Carriage ,44

Pla<a Co &16444Chandran &*6(44Sundry e$penses &6444Drawings &44Returns Inwards )44

,(6(44 ,(6(44

E@E$CI!E E9&= c(= a)= *= c

+= d,= d

E@E$CI!E 6&= 8rial Balance(= discount allowedK.. discount recei"ed)= o"erdra%t*= detorKKcreditor += creditK deit,= openingK eginning


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=A: T$ADI"? ACCOU"T

E@E$CI!E A

!3adriTradin7 account for t3e 4ear ended 9; Dece2ber )**.

> > > >0pening Stoc! E& an= +6444 Sales +6(44Purchases *)6444 Less returns inwards E&6(44=Less: returns outwards E)6444= Net Sales *6444

Net Purchases *46444 Add: Carriage inwards &6+44

Customs Duty *6)44Insurance on purchases &6444 ,6144

Cost o% goods a"ailale %or sale +&6144

Less Closing stoc! E)& Dec= E,6444=C0S8 0# SA'5S *+61442ross Pro%it cd (16(44

*6444 *6444

2ross Pro%it d (16(44

E@E$CI!E B

Tradin7 account for t3e 4ear ended 9; Dece2ber )**.

> > > >

0pening Stoc! E& an= &46444 Sales ,(6+44

Purchases ),6144 Less returns inwardsE(6*44

=

Less: returns outwardsE&6144

= Net Sales ,46&44Net Purchases )+6444 Add: Carriage inwards (6)+4

Customs Duty )6,14Insurance on purchases &6&+4 6&14

Cost o% goods a"ailale %or sale +(6&14

Less Closing stoc! E)& Dec=

E&)6+44

=C0S8 0# SA'5S )16,142ross Pro%it cd (&6*(4

,46&44 ,46&44

2ross Pro%it d (&6*(4


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E@E$CI!E CTradin7 account for t3e 4ear ended 9; Dece2ber )**=

> > > >0pening Stoc! E& an= &&6+44 Sales +(6+44Purchases *463+4 Less returns inwards E&6144=

Less: returns outwards E&6(*4= Net Sales +4644Net Purchases )36&4 2ross 'oss cd &+ Add: Carriage inwards &611+

Customs Duty )6114Pac!aging 5$penses *6&+4 363&+

Cost o% goods a"ailale %or sale ,&6&(+

Less Closing stoc! E)& Dec=E&46(+4

=C0S8 0# SA'5S +461+

+461+ +461+

2ross 'oss d &+

=B: P$O6IT A"D LO!! ACCOU"TE@E$CI!E A

"O ACCOU"T T$ADI"? AC P$O6IT A"D LO!! AC

Debit Credit Debit Credit

&. Ad"ertising

(. Repairs

). Commission Recei"ed *. Purchases

+. Sales

,. 2eneral 5$penses

. Carriage Inwards

1. Carriage 0utwards

3. Customs Duty

&4. Postage 5$penses

&&. Stationery

&(. Rent Recei"ed

&). Discount Recei"ed

&*. Purchases Returns

&+. Sales Returns

&,. Interest 5$pense

&. Insurance on purchases

&1. Salesman Commission

E@E$CI!E B

Profit and Loss Ac of Pressa7e for t3e 4ear ended 9; Dece2ber )**=


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> >Salaries (6*44 2ross Pro%it d &46*44Rent and Rates &6(44 Commission earned &6*44

Ad"ertising +14Sundry e$penses &6&,4 8otal 5$penses +6)*4Net Pro%it ,6*,4

&&6144 &&6144

E@E$CI!E =C

Dr Tradin7 account for t3e 4ear ended 9; Dece2ber )**. Cr > > > >

0pening Stoc! E& an= 16444 Sales ,)6144Purchases ),644 Less returns inwards E,44=

Less: returns outwards E44= Net Sales ,)6(44Net Purchases ),6444 Add: Carriage inwards &644

Duty on purchases *6444 +644Cost o% goods a"ailale %or sale *3644

Less Closing stoc! E)& Dec=E,6,44

=C0S8 0# SA'5S *)6&442ross Pro%it cd (46&44

,)6(44 ,)6(44

Dr Profit and Loss Account for t3e 4ear ended 9;st Dece2ber )**. Cr > > > >

Carriage 0utwards &6+44 2ross Pro%it d (46&447ages +6444 Commission Recei"ed )6*44Rent )6,44 Discount Recei"ed (44 ()644Insurance &64448otal 5$penses &&6&44N58 PR0#I8 &(6,4

4

()644

()644

E@E$CI!E D


7/26/2019 2010 Yr 9 POA Ans


Y e a r

9 PRINCIPLES OF ACCOUNTSTradin7 account for t3e 4ear ended 9* !e5te2ber )**=

> > > >0pening Stoc! E& 0ct= &,6444 Sales 1)6144Purchases +,644 Less Sales returns E&6(+4=

Less: Purchases returnsE&6*44

= Net Sales 1(6++4Net Purchases ++6)44

Add: Carriage inwards &6*+4Duty on purchases )6144

Pac!aging e$penses )6(44 16*+4Cost o% goods a"ailale %or sale 36+4Less Closing stoc! E)4 Sept= E&*6++4=C0S8 0# SA'5S ,+6(442ross Pro%it cd &6)+4

1(6++4 1(6++4

Dr Profit and Loss Account for t3e 4ear ended 9* !e5te2ber )**= Cr > > > >

Carriage 0utwards (6*,4 2ross Pro%it d &6)+4Discount allowed )+4 Commission Recei"ed &6*44Rent *6144 Discount Recei"ed (44 &163+4Repairs &6&(48otal 5$penses 16)4N58 PR0#I8 &46((4

&163+4 &163+4

=C: BALA"CE !HEET

E@E$CI!E A

Balance !3eet of Lil4 Co25an4 as at 9; Dece2ber )**=

> > > >#i$ed Assets 0wnerLs 5/uityMachinery )+6444 Capital 1*6)(3Premises +46444#urniture &+6444 &446444 'ong;term 'iaility

Ban! 'oan (+6444

Current AssetsClosing stoc! ((6((4 Current 'iailities8rade Detors (*6+44 8rade Creditors **6*44Cash at an! )6,44Cash in hand )6*43 +)6(3

&+)6(3 &+)6(3

E@E$CI!E B


7/26/2019 2010 Yr 9 POA Ans


Y e a r

9 PRINCIPLES OF ACCOUNTSHai8a3

Tradin7+ Profit and Loss Account for t3e 4ear ended 9; Dece2ber )**=

> > > >0pening Stoc! ,644 Sales +16444Purchases )&6&44 Less: Returns Inwards E44= Less: Returns 0utwards E*44= Net Sales +6)44

)4644

Add: Carriage inwards ,44Net Purchases )&6)44

Cost o% goods a"ailale %or sale )16444Less Closing stoc! E16444= Cost o% Sales )464442ross Pro%it cd (6)44

+6)44 +6)44

Carriage 0utwards &64*4 2ross Pro%it d (6)44Rent (6444 Commission Recei"ed (64447ages and Salaries *6444Stationery (,4 6)44Net Pro%it ((6444

(36)44 (36)44

Balance !3eet of Hai8a3 as at 9; Dece2ber )**=

> > > >#i$ed Assets 0wnerLs 5/uityMotor -ehicles &(6444 Capital &.&.(44, (46444#urniture &46444 ((6444 Add9 Net Pro%it ((6444

*(6444Current Assets 'ess9 Drawings E)6444=Ban! 36+44 Capital )&.&(.(44, )36444Closing stoc! 16444Detors &+6444 )(6+44 'ong;term 'iaility

'oan %rom BIBD &46444

Current 'iailitiesCreditors +6+44

+*6+44 +*6+44

E@E$CI!E C


7/26/2019 2010 Yr 9 POA Ans


Y e a r

9 PRINCIPLES OF ACCOUNTSHadriul

Tradin7+ Profit and Loss Account for t3e 4ear ended 9; Dece2ber )**=

> > > >0pening Stoc! (&6&44 Sales 1,6,+4Purchases +&6344Less: Purchases Returns E+)4=

+&6)4

Add: Carriage inwards &6,44 Custom Duties (6)44

Net Purchases ++6(4Cost o% goods a"ailale %or sale ,6)4

Less Closing stoc!E((6+44

=Cost o% Sales +)6142ross Pro%it cd )(614

1,6,+4 1,6,+4

Carriage 0utwards *+4 2ross Pro%it d )(6142eneral 5$penses (6144 Discount Recei"ed (47ages and Salaries 16444Insurance 3+4Interest &6+44Discount allowed )44 &*6444Net Pro%it &364+4

))64+4 ))64+4

Balance !3eet of Hadriul as at 9; Dece2ber )**=

> > > >#i$ed Assets 0wnerLs 5/uityPremises 146444 Capital &.&.(44, 16444#urniture and #ittings 36444 136444 Add9 Net Pro%it &364+4

364+4Current Assets 'ess9 Drawings E+6444=Closing stoc! ((6+44 Capital )&.&(.(44, 3(64+4Detors )6344 (,6*44

'ong;term 'iailityMortgage on premises &+6444

Current 'iailities Creditors +6&+4

Ban! 0"erdra%t )6(44 16)+4 &&+6*44 &&+6*44

E@E$CI!E D


7/26/2019 2010 Yr 9 POA Ans


Y e a r

9 PRINCIPLES OF ACCOUNTSElia

Tradin7+ Profit and Loss Account for t3e 4ear ended 9; Dece2ber )**.

> > > >0pening Stoc! &(6444 Sales 16+44

Purchases*46)4

4Less: Returns Inwards E(44=

Less: Purchases Returns E)44= Net Sales 16)44

*46444

Add: Carriage inwards &6+4 Custom Duties ,+4

Net Purchases *(6*44Cost o% goods a"ailale %or sale +*6*44

Less Closing stoc!E&46444

=Cost of !ales ,,+,** ?ross Profit cd 99+**

16)44 16)44

Carriage 0utwards &6(+4 2ross Pro%it d ))6344

7ages&46&,

4 Rent Re"enue )6444Insurance &6+4 Commission Re"enue (6+*4Sales Commission (6,*4Interest (6444 &6144"et Profit );+=,*

)36**4 ))6**4

Balance !3eet of Elia as at 9; Dece2ber )**.

> > > >#i$ed Assets 0wnerLs 5/uityPremises *+6444 Capital &.&.(44 *46444Motor -ehicles (+6444 Add9 Net Pro%it (&6,*4#i$tures and #ittings +6444 +6444 ,&6,*4

'ess9 Drawings 44Current Assets Capital )&.&(.(44 ,463*4Closing stoc! &46444Detors ,6*44 'ong;term 'iailityCash 1*4 &6(*4 Mortgage on premises (46444

Current 'iailities Creditors 6444

Ban! 0"erdra%t *6)44 &&6)44 3(6(*4 3(6(*4

E@E$CI!E E : MULTIPLE CHOICE UE!TIO"!

&= (= d


7/26/2019 2010 Yr 9 POA Ans


Y e a r

9 PRINCIPLES OF ACCOUNTS)= c*= += c,= d

= c1= a3= d&4=


7/26/2019 2010 Yr 9 POA Ans


&&=&(=&)=&*=&+=;=F E@E$CI!E A;.F;/F

"

;F T$A"!ACTIO" )*F DOCUME"T!

(&=Ea

((= 8he owner rought in %urniture %or o%%ice use ()= Memo

(*=E

(+= Recei"ed %rom the supplier a summary o%transactions that had ta!en place %or the month.

(,= Statement o%account

(=Ec

(1= Cash purchases (3= Cash ill Receipts

)4=

Ed

)&= Cash sales )(= Cash Register

slip issued

))=Ee

)*= Returned goods to supplier )+= Credit noterecei"ed

),=E%=

)= Cash deposited in current account )1= Ban! deposit slip

)3=Eg

*4= Settlement o% account *&= Receipt che/ueutt

*(=Eh

*)= Noti%ied y Ah Peng Ser"ice Centre %or amount owing %or repairs

**= In"oice recei"ed

*+=Ei=

*,= Noti%ied detor %or o"ercharges *= Credit noteissued

*1=EF=

*3= Noti%ied detor %or undercharges +4= Deit Note Issued

;F)F E@E$CI!E B9F,F"

F T$A"!ACTIO" =F BOOG O6 P$IMEE"T$&

+=Ea

+1= 2oods withdrawn %or the purpose o% gi"ing as%ree samples in the promotion campaign.

+3= 2eneral ournal

,4=E

,&= An o%%ice e/uipment dealer ought photocopymachines on credit.

,(= Purchases ournal

,)=Ec

,*= An o%%ice e/uipment dealer too! a photocopier%or his o%%ice use.

,+= 2eneral ournal

,,=Ed

,= Charged interest y creditor on o"erdueamount.

,1= 2eneral ournal

7/26/2019 2010 Yr 9 POA Ans


,3=Ee

4= Recei"ed an in"oice %rom 2ood Ser"ice %orser"icing o%%ice air;conditioners.

&= 2eneral ournal

(=E%=

)= A %urniture dealer sold settee on credit *= Sales ournal

+=Eg

,=Recei"ed a deit note %rom the supplier =Purchases ournal

1=Eh

3= 2oods o% wrong speci%ication returned to thesupplier

14= Purchases Returnsournal

/;F/)F E@E$CI!E C/9F&. c(. d). *. c+.

,. c. a1. d3. c&4. a1*=1+=1,=1=11=13=*F

;F)F9F PU$CHA!E! >OU$"AL,F E@E$CI!E A

F Purc3ases >ournal

3,= Date

3= Particular 31= In"oice

No.

33= In"oice

Details&44=

>

&4&=8otal

&4(=>

&4)=(44

&4*= &4+= &4,= &4=

&41=an

(

&43= Ronald 5nterprise &&4= A0 &31

&&&=14

&&(=

&&)= &&*= 'ess9 8radeDiscount &4

&&+= &&,=E1=

&&=4(

&&1= &&3= &(4= &(&= &((=

&()=&

&(*= 7estern Co. &(+=341

&(,=3,4

&(=

E@E$CI!E!: >OU$"AL!

7/26/2019 2010 Yr 9 POA Ans


&(1= &(3= 'ess9 8radeDiscount &+

&)4= &)&=E&**=

&)(=1&,

&))= &)*= &)+= &),= &)=

&)1=(+

&)3= Nathan Suppliers &*4=D(&)

&*&=+4

&*(=

&*)= &**= 'ess9 8radeDiscount (4

&*+= &*,=E&+4=

&*=,44

&*1= &*3= &+4= &+&= &+(=

&+)=)4

&+*= 0rico Company &++=P(*,

&+,=*44

&+=

&+1= &+3= 'ess9 8radeDiscount (4

&,4= &,&=E14=

&,(=)(4

&,)= &,*= &,+= &,,= &,=

&,1=)&

&,3= Purchases AccountEDr=

&4= &&= &(=(6*)1

&)= &*= &+= &,= &=

&1=;.F ?eneral Led7er ;/*F Purc3ases Ac

&1&=(44

&1(= &1)=>

&1*= &1+= &1,=

&1=an

)&

&11= Sundr y Creditors

&13=(6*)

1

&34= &3&= &3(=

&3)= &3*= &3+= &3,= &3= &31=;F

)**F Purc3ases Led7er )*;F

)*)F $onald Enter5rise Ac

(4)= (4*= (4+= (4,=(44

(4= (41=>

(43= (&4= (&&= (&(=an

(

(&)= Purchases

(&*=4(

(&+= (&,= (&= (&1= (&3= ((4=));F

)))F #estern Co Ac

(()= ((*= ((+= ((,=

(44

((= ((1=

>((3= ()4= ()&= ()(=

an&

())= Purchases

()*=1&,

()+= (),= ()= ()1= ()3= (*4=),;F

),)F "at3an !u55liers Ac

(*)= (**= (*+= (*,=(44

(*= (*1=>

(*3= (+4= (+&= (+(= (+)= Purch (+*=

7/26/2019 2010 Yr 9 POA Ans


an(+

ases ,44

(++= (+,= (+= (+1= (+3= (,4=)=;F

)=)F Orico Co25an4 Ac

(,)= (,*= (,+= (,,=(44

(,= (,1=>

(,3= (4= (&= ((=an)4

()= Purchases (*=)(4

(+= (,= (= (1= (3= (14=)/;F

)/)F E@E$CI!E B)/9F Purc3ases >ournal

(1*=Dat

e

(1+= Particular (1,=In"oi

ceNo.

(1=In"oice

Details

(11=>

(13=8otal

(34=>

(3&=(44

(3(= (3)= (3*= (3+=

(3,=#e

&

(3= #ee<ah (31= (33= )44=+&4

)4&= )4(= )4)= )4*= )4+=)4,=

))4= Amalina )41= )43=

*44)&4=

)&&= )&(= 'ess9 8rade Discount&+

)&)= )&*=E,4=

)&+=)*4

)&,= )&= )&1= )&3= )(4=)(&=

1)((= #ee<ah )()= )(*=

&6444)(+=

)(,= )(= 'ess9 8rade Discount &( )(1= )(3=E&(4=

))4=114

))&= ))(= )))= ))*= ))+=)),=

3))= Alim ))1= ))3= )*4=

)+)*&= )*(= )*)= )**= )*+=)*,=

(1)*= Purchases Account EDr= )*1= )*3= )+4=

(6&4+

9;F9)F E@E$CI!E C99F Purc3ases >ournal

)+*=Dat

e

)++= Particular )+,=In"oi

ceNo.

)+=In"oice

Details

)+1=>

)+3=8otal

),4=>

),&= ),(= ),)= ),*= ),+=

7/26/2019 2010 Yr 9 POA Ans


),,=an

+

),= Dash Co. 'td. ),1= ),3= )4=)44

)&= )(= ))= )*= )+=),=

)= ati Company )1= )3=

*44)14=

)1&= )1(= 'ess9 8rade Discount(4

)1)= )1*=E14=

)1+=)(4

)1,= )1= )11= )13= )34=)3&=

&,)3(= Dash Co. 'td. )3)= )3*=

(44)3+=

)3,= )3= 'ess9 8rade Discount + )31= )33=E&4=

*44=&34

*4&= *4(= *4)= *4*= *4+=*4,=

(4*4= ati Company *41= *43= *&4=

(+4*&&= *&(= *&)= *&*= *&+=*&,=

)&*&= Purchases Account EDr= *&1= *&3= *(4=

&64,4

*(&=,))F !ALE! >OU$"AL,)9F E@E$CI!E A

,),F !ales >ournal

*(+=Dat

e

*(,= Particular *(=In"oice

No.

*(1=In"oice

Details*(3=

>

*)4=8otal

*)&=>

*)(=(44

*))= *)*= *)+= *),=

*)=

Mar )

*)1= Stanley Co. *)3=

B&+4*

**4=

,6144

**&=

**(= **)= 'ess9 8radeDiscount *4

***= **+=E(6(4=

**,=*6414

**= **1= **3= *+4= *+&=

*+(=&3

*+)= ulie Roins *+*=B&+4+

*++=6(44

*+,=

*+= *+1= 'ess9 8radeDiscount )4

*+3= *,4=E(6&,4=

*,&=+64*4

*,(= *,)= *,*= *,+= *,,=

*,=(,

*,1= ataro Store *,3=B&+4,

*4=+6&44

*&=

*(= *)= 'ess9 8radeDiscount )+

**= *+=E&61+=

*,=)6)&+

*= *1= *3= *14= *1&=

*1(=)&

*1)= Sales Account ECr= *1*= *1+= *1,=&(6*)+

*1=*11=

,/F ?eneral Led7er

7/26/2019 2010 Yr 9 POA Ans


,*F !ales Ac

*3&= *3(= *3)= *3*=(44

*3+= *3,=>

*3= *31= *33= +44=an

)&

+4&= Sundry Detors

+4(=&(6*)+

+4)= +4*= +4+= +4,= +4= +41=*F

;*F !ales Led7er ;;F !tanle4 Co Ac

+&(=(44

+&)= +&*=>

+&+= +&,= +&=

+&1=Mar

)

+&3= Sales +(4=*641

4

+(&= +((= +()=

+(*= +(+= +(,= +(= +(1= +(3=9*F

9;F >ulie $obbins Ac

+)(=(44

+))= +)*=>

+)+= +),= +)=

+)1=

Mar &3

+)3= Sales +*4=

+64*4

+*&= +*(= +*)=

+**= +*+= +*,= +*= +*1= +*3=*F

;F &ataro !tore Ac

++(=(44

++)= ++*=>

+++= ++,= ++=

++1=Mar

(,

++3= +,4=)6)&

+

+,&= +,(= +,)=

+,*= +,+= +,,= +,= +,1= +,3=.*F

.;F E@E$CI!E B.)F !ales >ournal

+)=Dat

e

+*= Particular ++=In"oice

No.

+,= In"oiceDetails

+= >

+1=8otal

+3=>

+14=Mar

&

+1&= Dina +1(= +1)= +1*=+44

+1+= +1,= +1= +11= +13=+34=

*+3&= Chacha +3(= +3)= +

(4+3*=

+3+= +3,= 'ess9 8radeDiscount +

+3= +31= E(,=

+33=*3*

,44= ,4&= ,4(= ,4)= ,4*=,4+=

,4,= 'iana ,4= ,41= ,43=

*14,&4= ,&&= ,&(= ,&)= ,&*=,&+=

3,&,= Jasyimah ,&= ,&1= (

6444,&3=

,(4= ,(&= 'ess9 8radeDiscount &+

,((= ,()= )44

,(*=&644

,(+= ,(,= ,(= ,(1= ,(3=

7/26/2019 2010 Yr 9 POA Ans


,)4=)&

,)&= Sales Account ECr= ,)(= ,))= ,)*=)6&*

=9F=9=F E@E$CI!E C

=9.F !ales >ournal

,)1=Dat

e

,)3= Particular ,*4=In"oice

No.

,*&=In"oice

Details,*(=

>

,*)=8otal,**=

>

,*+=Mar

&

,*,= 'i<<ie E&4 $ >)4= ,*= ,*1=)44

,*3=

,+4= ,+&= 'ess9 8rade Discount&4

,+(= ,+)=)4

,+*=(4

,++= ,+,= ,+= ,+1= ,+3=

,,4=3

,,&= 5rra Corner E( O >),= ,,(= ,,)=(

,,*=

,,+= ,,,= 'ess9 8rade Discount

+

,,= ,,1=

E).,4=

,,3=

,1.*4,4= ,&= ,(= ,)= ,*=

,+=&3

,,= Jai<an E+ O >)= ,= ,1= ,3=&+

,14= ,1&= ,1(= ,1)= ,1*=

,1+=(1

,1,= 5rra Corner E** O >(= ,1= ,11= ,13=11

,34= ,3&= ,3(= ,3)= ,3*=

,3+=)&

,3,= Sales Account ECr= ,3= ,31= ,33=**&.*

4.**F

.*;F

.*)F $ETU$"! OUT#A$D! >OU$"AL

.*9F

.*,F E@E$CI!E A.*F $eturns Out0ards >ournal

4,=Dat

e

4= Particular 41=Credit

NoteNo.

43=Credit

NoteDetai

ls

&4=>

&&=8otal

&(=>

&)=(44

&*= &+= &,= &=

&1= Aug

&+

&3= 7estern Suppliers (4=(

(&=*44

((=

()= (*= 'ess9 8radeDiscount (+

(+= (,=E&44=

(=)44

7/26/2019 2010 Yr 9 POA Ans


(1= (3= )4= )&= )(=

))=(*

)*= Boston Co. )+=&&(

),=+*4

)=

)1= )3= 'ess9 8radeDiscount (4

*4= *&=E&41=

*(=*)(

*)= **= *+= *,= *=

*1=)4 *3= 2adget Shop +4=1 +&= )+4 +(=+)= +*= 'ess9 8rade

Discount )4++= +,=

E&4+=+=

(*++1= +3= ,4= ,&= ,(=

,)=)&

,*= Returns 0utwards Account ECr=

,+= ,,= ,=3

.=/F

.=F ?eneral Led7er ..*F $eturns Out0ards Ac

&= (= )= *=(44

+= ,=>

= 1= 3= 14=an

)&

1&= Sundry Creditors

1(=3

1)= 1*= 1+= 1,= 1= 11=./F

.*F Purc3ases Led7er .;F #estern !u55liers Ac

3(=(44

3)= 3*=>

3+= 3,= 3=

31= Aug

&+

33= Returns 0utwards

144=)44

14&= 14(= 14)=

14*= 14+= 14,= 14= 141= 143=/;*F

/;;F Boston Co Ac

1&(=(44

1&)= 1&*=>

1&+= 1&,= 1&=

1&1= Aug

(*

1&3= Returns 0utwards

1(4=*)(

1(&= 1((= 1()=

1(*= 1(+= 1(,= 1(= 1(1= 1(3=/9*F

/9;F ?ad7et !3o5 Ac

1)(=

(44

1))= 1)*=

>

1)+= 1),= 1)=

1)1= Aug

)4

1)3= Returns 0utwards

1*4=(*+

1*&= 1*(= 1*)=

1**= 1*+= 1*,= 1*= 1*1= 1*3=/*F

/;F E@E$CI!E B/)F $eturns Out0ards >ournal

1+)=Dat

1+*= Particular 1++=Credit

1+,=Credit Note

1+1=8otal

7/26/2019 2010 Yr 9 POA Ans


e Note

No.

Details1+=

>

1+3=>

1,4= 1,&= 1,(= 1,)= 1,*=

1,+=an

&

1,,= Syari!at Jadi 1,= 1,1= 1,3=14

14= 1&= 1(= 1)= 1*=1+=

)1,= Syari!at Budiman 1= 11= 13=

+114= 11&= 11(= 11)= 11*=

11+=

11,= Syari!at Mawar Bhd 11= 111=3+

113=

134= 13&= 'ess9 8radeDiscount &+

13(= 13)=&*.(+

13*=14.+

13+= 13,= 13= 131= 133=

344=

3

34&= Jassanal 34(= 34)= 34*=

*+34+= 34,= 34= 341= 343=

3&4=)&

3&&= Returns 0utwards Account ECr=

3&(= 3&)= 3&*=(14.+

3&+=;=F E@E$CI!E C

;.F Purc3ases >ournal

3&1=Dat

e

3&3= Particular 3(4=In"oice

No.

3(&=In"oice

Details3((=

>

3()=8otal

3(*=>

3(+= 3(,= 3(= 3(1= 3(3=

3)4=#e

*

3)&= Mus%irah Company 3)(= 3))=,44

3)*=

3)+= 3),= 'ess9 8radeDiscount &+

3)= 3)1=E34=

3)3=+&4

3*4= 3*&= 3*(= 3*)= 3**=

3*+=

3*,= Janani Pte 'td. 3*= 3*1=*6444

3*3=

3+4= 3+&= 'ess9 8rade

Discount (4

3+(= 3+)=

E144=

3+*=

)6(443++= 3+,= 3+= 3+1= 3+3=

3,4=(1

3,&= Purchases Account EDr= 3,(= 3,)= 3,*=)6&4

3,+= 3,,= 3,= 3,1= 3,3=

.*F.;F $eturns Out0ards >ournal

3(= 3)= Particular 3*= 3+= 3=

7/26/2019 2010 Yr 9 POA Ans


Date

CreditNote

No.

Credit NoteDetails

3,=>

8otal31=

>

33= 314= 31&= 31(= 31)=

31*=#e

31+= Mus%irah Company 31,= 31=14

311=

313= 334= 'ess9 8rade Discount&+

33&= 33(=E&(=

33)=,1

33*= 33+= 33,= 33= 331=

333=1

&444= Janani Pte 'td. &44&= &44(=(44

&44)=

&44*= &44+= 'ess9 8rade Discount(4

&44,= &44=E*4=

&441=&,4

&443= &4&4= &4&&= &4&(= &4&)=

&4&*=)&

&4&+= Returns 0utwards Account ECr=

&4&,= &4&= &4&1=((1

&4&3= &4(4= &4(&= &4((= &4()=

&4(*=;*)F $ETU$"! I"#A$D! >OU$"AL&4(,=;*).F E@E$CI!E A

;*)/F $eturns In0ards >ournal

&4(3=Dat

e

&4)4= Particular &4)&=Credit

NoteNo.

&4)(=Credit

NoteDetails

&4))=

>

&4)*=8otal

&4)+=>

&4),=(44

&4)= &4)1= &4)3= &4*4=

&4*&=Mar

&(

&4*(= Super 8rio &4*)=&+1

&4**=144

&4*+=

&4*,= &4*= 'ess9 8radeDiscount *4

&4*1= &4*3=E)(4=

&4+4=*14

&4+&= &4+(= &4+)= &4+*= &4++=

&4+,=

(+

&4+= 2reen Inc &4+1=

&+3

&4+3=

+44

&4,4=

&4,&= &4,(= 'ess9 8radeDiscount )4

&4,)= &4,*=E&+4=

&4,+=)+4

&4,,= &4,= &4,1= &4,3= &44=

&4&=)&

&4(= edai Besar &4)=&,4

&4*=44

&4+=

&4,= &4= 'ess9 8radeDiscount )+

&41= &43=E(*+=

&414=*++

&41&= &41(= &41)= &41*= &41+=

7/26/2019 2010 Yr 9 POA Ans


&41,=)&

&41= Returns Inwards Account EDr=

&411= &413= &434=&6(1+

;*;F;*)F ?eneral Led7er

;*9F $eturns In0ards Ac

&43*=(44

&43+= &43,=>

&43= &431= &433=

&&44=

Mar )&

&&4&= Sundry

Detors

&&4(=

&6(1+

&&4)= &&4*= &&4+=

&&4,= &&4= &&41= &&43= &&&4= &&&&=;;;)F

;;;9F !ales Led7er ;;;,F !u5er Trio Ac

&&&+= &&&,= &&&= &&&1=(44

&&&3= &&(4=>

&&(&= &&((= &&()= &&(*=Mar

&(

&&(+= Returns Inwards

&&(,=*14

&&(= &&(1= &&(3= &&)4= &&)&= &&)(=;;99F ?reen Inc Ac

&&)*= &&)+= &&),= &&)=(44

&&)1= &&)3=>

&&*4= &&*&= &&*(= &&*)=Mar

(+

&&**= Returns Inwards

&&*+=)+4

&&*,= &&*= &&*1= &&*3= &&+4= &&+&=;;)F

;;9F Gedai Besar Ac

&&+*= &&++= &&+,= &&+=

(44

&&+1= &&+3=

>&&,4= &&,&= &&,(= &&,)=Mar

)&

&&,*= Returns Inwards

&&,+=*++

&&,,= &&,= &&,1= &&,3= &&4= &&&=&&(=;;.9F E@E$CI!E B

7/26/2019 2010 Yr 9 POA Ans


&&*=;;.F

E@E$CI!E C

;;.=F !ales >ournal

&&=Dat

e

&&1= Particular &&3=In"oice

No.

&&14=In"oice

Details

&&1&=>

&&1(=8otal

&&1)=>

&&1*= Aug

)

&&1+= A<im &&1,= &&1=(6(44

&&11=

&&13= &&34= 'ess9 8radeDiscount &4

&&3&= &&3(=E((4=

&&3)=&6314

&&3*= &&3+= &&3,= &&3= &&31=

&&33=&+

&(44= A<im &(4&= &(4(= &(4)=))4

&(4*= &(4+= &(4,= &(4= &(41=

&(43=)&

&(&4= Sales Account ECr= &(&&= &(&(= &(&)=(6)&4

;);,F $eturns In0ards >ournal&(&+=Dat

e

&(&,= Particular &(&=Credit

NoteNo.

&(&1=Credit

NoteDetai

ls&(&3=

>

&((4=8otal

&((&=>

&(((= &(()= &((*= &((+= &((,=

&((= &((1= A<im E( O >+4= &((3= &()4= &()&=

1) $eturns In0ards >ournal

2) Date

3) Particular 4) Credit

NoteNo.

5) CreditNote

Details6) >

7) 8otal

8) >

9) a

n &

10)Dede &&= &(= 13) (+

&*= &+= &,= &= &1=19) ) 20) Ain (&= ((= 23) 1+(*= (+= (,= (= (1=

29) 30)Syari!at Rasyidah E1 O >)= )&= )(= 33) (*)*= )+= ),= )= )1=

39) 3 40) A<rin *&= 42) ++ *)=

**= 45) 'ess9 8rade Discount + *,= 47) (.+ 48) +(.(+

*3= +4= +&= +(= +)=

54) )&

55)Returns Inwards Account EDr= +,= += 58) &1,.(

+

7/26/2019 2010 Yr 9 POA Ans


Aug+

&44

&()(= &())= 'ess9 8radeDiscount &4

&()*= &()+=E&4=

&(),=34

&()= &()1= &()3= &(*4= &(*&=

&(*(=)&

&(*)= Returns Inwards Account EDr=

&(**= &(*+= &(*,=34

&(*=;),/F ?E"E$AL >OU$"AL!;),F E@E$CI!E A

;)*F ?eneral >ournal

&(+&=Date &(+(= Particulars

&(+)=Deit

&(+*=Credit

&(++= &(+,=

&(+=>

&(+1=>

&(+3=(44 &(,4= &(,&=

&(,(=

&(,)=uly

& &(,*= Premises

&(,+=

146444 &(,,=&(,= &(,1= Deli"ery -an

&(,3=&16444 &(4=

&(&= &((= 0%%ice 5/uipment

&()=+6444 &(*=

&(+= &(,= Stoc!

&(=+46444 &(1=

&(3= &(14= Detors9 Sa?ad

&(1&=*6*44 &(1(=

&(1)= &(1*= 7a%iy

&(1+=)6(44 &(1,=

&(1= &(11= Cash&(13=

(6)*+ &(34=

&(3&= &(3(= Mortgage on premises &(3)= &(3*=)46444

&(3+= &(3,= Creditors9 Red<a &(3=&(31=

,6+44

&(33= &)44= Muhiy &)4&=&)4(=

(6144

&)4)= &)4*= Ban! &)4+=&)4,=

+6,*+

&)4= ;9*/F Ca5ital &)43=

;9;*F;;/+**

*

&)&&=

&)&(= Eeing assets6 liailities and capital at

this date=

&)&)=&,(63*

+

&)&*=&,(63*

+;9;F E@E$CI!E B

;9;=F ?eneral >ournal

&)&=Date &)&1= Particulars

&)&3=Deit

&)(4= Credit

&)(&= &)((=

&)()=> &)(*= >

&)(+= &)(,= Premises&)(=(46444 &)(1=

&)(3= &))4= #i$tures

&))&=*6444 &))(=

7/26/2019 2010 Yr 9 POA Ans


&)))= &))*= Stoc!

&))+=+(4 &)),=

&))= &))1= Cash&))3=

(44 &)*4=

&)*&= &)*(= Detors9 Al"is&)*)=

),4 &)**=

&)*+= &)*,= 'e"is&)*=

)+, &)*1=

&)*3= &)+4= Ban! 0"erdra%t &)+&=&)+(= (

6444

&)+)= &)+*= Creditors9 ohn &)++=&)+,= (

)*

&)+= &)+1= ohny &)+3=&),4= ,

4

&),&= ;9=)F Ca5ital &),)=;9=,F )

9+;,)

&),+=

&),,= Eeing assets6 liailit ies and capital atthis date=

&),=(+6*),

&),1= (+6*),

&),3= Premises Ac &)4= &)&= #i$tures Ac&)(= &))=

>&)*= &)+=&),= &)= &)1=

>&)3= &)14=

&)1&=Balance

d

&)1(=(46

&)1)= &)1*=&)1+= &)1,=Balance

d

&)1=*

&)11= &)13=

&)34= &)3&= &)3(= &)3)=&)3*= &)3+= &)3,= &)3= &)31=

&)33= &*44= &*4&= &*4(=&*4)= &*4*= &*4+= &*4,= &*4=

&*41= Stoc! Ac &*43= &*&4= Cash Ac&*&&= &*&(=

>&*&)= &*&*=&*&+= &*&,= &*&=

>&*&1= &*&3=

&*(4=

Balanced

&*(&=

+(

&*((= &*()=&*(*= &*(+=

Balanced

&*(,=

(

&*(= &*(1=

&*(3= &*)4= &*)&= &*)(=&*))= &*)*= &*)+= &*),= &*)=

&*)1= &*)3= &**4= &**&=&**(= &**)= &***= &**+= &**,=

&**=&**1= Detor9 Al"is Ac &**3= &*+4= Detor9 'e"is Ac

&*+&= &*+(=>

&*+)= &*+*=&*++= &*+,= &*+=>

&*+1= &*+3=

&*,4=Balance

d

&*,&=),

&*,(= &*,)=&*,*= &*,+=Balance

d

&*,,=)

&*,= &*,1=

&*,3= &*4= &*&= &*(=&*)= &**= &*+= &*,= &*=

&*1= &*3= &*14= &*1&=&*1(= &*1)= &*1*= &*1+= &*1,=

&*1= Ban! Ac &*11= &*13= Creditor9 ohn Ac&*34= &*3&= &*3(= &*3)=

>&*3*= &*3+= &*3,= &*3= &*31=

>&*33= &+44= &+4&=

Balanced

&+4(=(

&+4)= &+4*= &+4+= &+4,=Balance

d

&+4=(

7/26/2019 2010 Yr 9 POA Ans


&+41= &+43= &+&4= &+&&=&+&(= &+&)= &+&*= &+&+= &+&,=

&+&= &+&1= &+&3= &+(4=&+(&= &+((= &+()= &+(*= &+(+=

&+(,= Creditor9 ohny Ac &+(= &+(1= Capital Ac&+(3= &+)4= &+)&= &+)(=

>&+))= &+)*= &+)+= &+),= &+)=

>&+)1= &+)3= &+*4=

Balanced

&+*&=

,

&+*(= &+*)= &+**= &+*+=

Balanced

&+*,=

()6

&+*= &+*1= &+*3= &++4=&++&= &++(= &++)= &++*= &+++=

&++,=;.F E@E$CI!E C

;/F ?eneral >ournal

&++3=Date &+,4= Particulars

&+,&=Deit

&+,(=Credit

&+,)= &+,*=

&+,+=>

&+,,=>

&+,=

an & &+,1= 0%%ice 5/uipment

&+,3=

+44 &+4=

&+&= &+(= Ban! &+)=&+*=

+44&++= &+,= &+= &+1=&+3=

) &+14= 0%%ice 5/uipment&+1&=

,44 &+1(=

&+1)= &+1*= Syari!at Baiduri Bhd &+1+=&+1,=

,44

&+1= &+11= &+13= &+34=&+3&=

+ &+3(= Ban!&+3)=

)6444 &+3*=

&+3+= &+3,= Motor -ehicles &+3=&+31=

)6444

&+33= &,44= &,4&= &,4(=&,4)=

, &,4*= Motor -ehicles&,4+=

6+44 &,4,=

&,4= &,41= Ban! &,43=&,&4=

6+44

&,&&= &,&(= &,&)= &,&*=&,&+=

&+ &,&,= Salwa&,&=

&,4 &,&1=

&,&3= &,(4= #urniture &,(&=&,((=

&,4&,()= &,(*= &,(+= &,(,=

&,(=

;=)/F E@E$CI!E D;=)F ?eneral >ournal

&,)4=D

&,)&= Particulars&,)(=Deit

&,))=Credit

&,)*= &,)+=

&,),=>

&,)=>

&,)1= &,)3= Ea= Drawings&,*4=

+4 &,*&=

&,*(= &,*)= 0%%ice 5/uipment &,**=&,*+=

+4

7/26/2019 2010 Yr 9 POA Ans


&,*,=&,*= EBeing calculator ta!en y owner %or own

use= &,*1= &,*3=

&,+4= &,+&= &,+(= &,+)=

&,+*= &,++= E= 0%%ice 5/uipment&,+,=

6444 &,+=

&,+1= &,+3= Beseller 'td &,,4=&,,&=

6444

&,,(=

&,,)= EBeing purchase o% two units o% computer

on credit= &,,*= &,,+=&,,,= &,,= &,,1= &,,3=

&,4= &,&= Ec= Beseller 'td&,(=

)6+44 &,)=

&,*= &,+= 0%%ice 5/uipment &,,=&,=

)6+44

&,1= &,3= EBeing return o% one unit o% computer= &,14= &,1&=

&,1(= &,1)= &,1*= &,1+=

&,1,= &,1= Ed= Motor -ehicles&,11=

&6444 &,13=

&,34= &,3&= Shahmi &,3(=&,3)=

&6444

&,3*=

&,3+= EBeing motori!e accepted as %ull

payment o% det= &,3,= &,3=

&,31= &,33= Ee= Deli"ery e$pense&44=

++4 &4&=

&4(= &4)= NB8 8ransport 'td &4*=&4+=

++4&4,= &4= EBeing deli"ery e$pense incurred= &41= &43=&&4= &&&= &&(= &&)=

&&*= &&+= E%= Stationery 5$pense&&,=

&44 &&=

&&1= &&3= Purchases &(4=&(&=

&44&((= &()= EBeing stationery ta!en %or o%%ice use= &(*= &(+=

&(,=;.).F E@E$CI!E E;.)/F ?eneral >ournal

&(3=D

&)4= Particulars&)&=Deit

&)(=Cred

it&))= &)*=

&)+=>

&),=>

&)= &)1= Ea= Motor -ehicles&)3=(+6444 &*4=

&*&= &*(= Capital &*)=

&**=(+64

4

4

&*+=&*,= EBeing pri"ate car rought in %or

usiness use= &*= &*1=

&*3= &+4= &+&= &+(=

&+)= &+*= E= Drawings&++=

+6444 &+,=

&+= &+1= Ban! &+3=

&,4=+644

4

&,&=&,(= EBeing cash withdrawn %or personal

use= &,)= &,*=

7/26/2019 2010 Yr 9 POA Ans


&,+= &,,= &,= &,1=

&,3=&4= Ec= Drawings &&=

(44&(=

&)=&*= Purchases &+= &,=

(44

&=&1= EBeing goods withdrawn %or personal

use= &3= &14=

&1&= &1(= &1)= &1*=

&1+= &1,= Ed= 7ages &1=+44 &11=

&13= &34= Ban! &3&=&3(=

+44&3)= &3*= EBeing payment o% wages y che/ue= &3+= &3,=

&3= &31= &33= &144=

&14&= &14(= Ee= ana&14)=

&6(+4 &14*=

&14+= &14,= Ban! &14=

&141=&6(4

4

&143= &1&4= Discount Recei"ed &1&&=&1&(=

+4

&1&)= &1&*= EBeing payment o% det o% >&(+4= &1&+= &1&,=&1&= &1&1= &1&3= &1(4=

&1(&=&1((=&1()=&1(*=&1(+=&1(,=&1(=&1(1=&1(3=&1)4=

&1)&=&1)(=&1))=&1)*=&1)+=&1),=&1)=&1)1=&1)3=&1*4=&1*&=&1*(=

&1*)=;/,,F Practice ; T0o Colu2n Cas3 Boo<&1*+=

7/26/2019 2010 Yr 9 POA Ans


&1*,=

;/,.F Practice ) T3ree Colu2n Cas3 Boo<&1*1=

&1*3= 8hree Column Cash Boo!&1+4=D

&1+&=Partic

ular

&1+(=Disc

ount

&1+)=C

&1+*=B

&1++=D

&1+,=Particu

lar

&1+=Disc

ount

&1+1=C

&1+3=B

&1,4=(4

&1,&= &1,(= &1,)= &1,*= &1,+=(

&1,,= &1,= &1,1= &1,3=

&14=

a

&1&=

Bal d

&1(= &1)=

(6

&1*=

*6

&1+=

&1,=

Purchases

&1= &11= &13=

&6

&114=,

&11&=Sales

&11(= &11)=&6

&11*= &11+=*

&11,=Station

ery

&11= &111=&

&113=

&134=(4

&13&='oan

&13(= &13)= &13*=)6

&13+=3

&13,=ayra

Sis.

&13=(4

&131= &133=)

&344= &34&= &34(= &34)= &34*= &34+= &34,= &34= &341= &343=

7/26/2019 2010 Yr 9 POA Ans


(* Hahra5nt

, &6 & Drawings

&3&4=(1

&3&&=Jali

&3&(=&44

&3&)= &3&*=&6

&3&+=&

&3&,=Purcha

ses

&3&= &3&1=3

&3&3=

&3(4= &3(&= &3((= &3()= &3(*= &3(+=&

&3(,= Ad"erti

sing

&3(= &3(1=3

&3(3=

&3)4= &3)&= &3)(= &3))= &3)*= &3)+=(

&3),=Rent

&3)= &3)1= &3)3=&6

&3*4= &3*&= &3*(= &3*)= &3**= &3*+=(

&3*,=8ransp

ort

&3*= &3*1= &3*3=&6

&3+4= &3+&= &3+(= &3+)= &3+*= &3++=)

&3+,=Bal cd

&3+= &3+1=(6

&3+3=*6

&3,4= &3,&= &3,(=&44

&3,)=)6

&3,*=36

&3,+= &3,,= &3,=(4

&3,1=)6

&3,3=36

&34=#e

&3&=Bal

d

&3(= &3)=(6

&3*=*6

&3+= &3,= &3= &31= &33=

&314= &31&= &31(= &31)= &31*= &31+= &31,= &31= &311= &313=

&334=&33&=

&33(= Discount Allowed

&33)=(4 &33*= &33+=> &33,= &33= &331=>

&333=an

(444= 8otal (44&=&44

(44(= (44)= (44*=

(44+= (44,= (44= (441= (443= (4&4=

(4&&=(4&(= Discount Recei"ed

(4&)= (4&*= (4&+= (4&,=(441

(4&= (4&1=>

(4&3= (4(4= (4(&= (4((=an

)&

(4()= 8otal (4(*=(4

(4(+= (4(,= (4(= (4(1= (4(3= (4)4=(4)&=)*9)F Exercise A

(4))= Cash Boo!

7/26/2019 2010 Yr 9 POA Ans


(4)*=(44

1

(4)+= (4),=Cas

h

(4)=Ban

!

(4)1=(

(4)3= (4*4=Cas

h

(4*&=Ban

!(4*(=Ma

r

(4*)= (4**=>

(4*+=>

(4*,=M

(4*= (4*1=>

(4*3=>

(4+4=&

(4+&=Balance

d

(4+(=()1

(4+)=)6&,

,

(4+*=)

(4++= Ah 'ee

(4+,= (4+=&6(+

)(4+1=

,(4+3=Sales

(4,4=(+

(4,&= (4,(=1

(4,)= 7ages

(4,*=,*

(4,+=

(4,,=&)

(4,=Mali

(4,1= (4,3=1)

(44=&

(4&= 5lectricity

(4(= (4)=13

(4*=(4

(4+=Sales

(4,=*3

(4= (41=&

(43= Purchases

(414= (41&=(6)+

,(41(=

(,(41)=Cash Qc?

(41*= (41+=*+4

(41,=(

(41= 7ages

(411=*

(413=

(434= (43&= (43(= (43)= (43*=(

(43+= Ban! Qc?

(43,=*+4

(43=

(431= (433= (&44= (&4&= (&4(=(

(&4)= Motore$penses

(&4*=)3

(&4+=

(&4,= (&4= (&41= (&43= (&&4= (&&&= Drawings

(&&(= (&&)=(+4

(&&*= (&&+= (&&,= (&&= (&&1=)

(&&3= Balance

cd

(&(4=)1)

(&(&=+*&

(&((= (&()= (&(*=&64

&4

(&(+=*6*1

3

(&(,= (&(= (&(1=&64

&4

(&(3=*6*1

3

(&)4= Apr

il &

(&)&=Balance

d

(&)(=)1)

(&))=+*&

(&)*= (&)+= (&),= (&)=

(&)1=

);9F Exercise B(&*4= Cash Boo!

(&*&=(

(&*(= (&*)=C

(&**=Ban

!

(&*+=(

(&*,= (&*=C

(&*1=B

(&*3= A

(&+4= (&+&=>

(&+(=>

(&+)= A

(&+*= (&++=>

(&+,=>

(&+=&

(&+1= Balance d

(&+3=++

(&,4=(6+

(&,&=*

(&,(= Rent (&,)= (&,*=)+

7/26/2019 2010 Yr 9 POA Ans


+4

(&,+=&

(&,,= Sales

(&,=&)

(&,1= (&,3=

(&4= 8ansport

(&&=++

(&(=

(&)=&

(&*= Adlina

(&+= (&,=144

(&=3

(&1= Purchases

(&3=&

(&14=

(&1&=&

(&1(= Ban! Qc?

(&1)=)+

(&1*= (&1+=&

(&1,= Drawings

(&1= (&11=(+

(&13=)

(&34= Cash Qc?

(&3&= (&3(=(+4

(&3)=&

(&3*= CashQc?

(&3+= (&3,=)+

(&3= (&31= (&33= ((44= ((4&=(

((4(= Sundr y e$penses

((4)=&)

((4*=

((4+= ((4,= ((4= ((41= ((43=(

((&4= Ameera Supplier

((&&= ((&(=&6

((&)= ((&*= ((&+= ((&,= ((&=)

((&1= Ban!Qc?

((&3=(+

(((4=

(((&= ((((= ((()= (((*= (((+= (((,= Balance cd

(((=*)

(((1=&6

(((3= (()4= (()&=&6

(()(=)6,

44

(())= (()*= (()+=&6

((),=)6

(()=

M

(()1= Ba

lance d

(()3=

*)

((*4=

&6*44

((*&= ((*(= ((*)= ((**=

((*+=((*,=((*=((*1=((*3=((+4=((+&=((+(=((+)=

((+*=))F Exercise C((+,= Cash Boo!

((+=(

((+1= ((+3=C

((,4=Ban

!

((,&=(

((,(= ((,)=C

((,*=Ba

((,+=S

((,,= ((,=>

((,1=>

((,3=S

((4= ((&=>

(((=>

(()= ((*= Ba ((+= ((,= ((= ((1= Cash ((3= ((14=

7/26/2019 2010 Yr 9 POA Ans


((1&=)

((1(= Ban! Qc?

((1)=&3

((1*= ((1+=

((1,= Purchases

((1=(&

((11=

((13=&

((34= 7a<ee%7a<een

((3&= ((3(=&6&

*4

((3)=&

((3*= 8ransport

((3+=1+

((3,=

((3=&

((31= Sales

((33=&)

()44= ()4&=&

()4(= 0%%ice#urniture

()4)= ()4*=&1

()4+=&

()4,= Ahmad

()4= ()41=(44

()43=(

()&4= Ban!charges

()&&= ()&(=4

()&)=)

()&*= Ban! Qc?

()&+=&&

()&,= ()&=(

()&1= U<ma ()&3= ()(4=&+

()(&= ()((= ()()= ()(*= ()(+=)

()(,= Ratino

()(= ()(1=&

()(3= ())4= ())&= ())(= ()))= ())*= CashQc?

())+= ()),=&&

())= ())1= ())3= ()*4= ()*&= ()*(= Balance cd

()*)=)4

()**=&6

()*+= ()*,= ()*=+3

()*1=&63

44

()*3= ()+4= ()+&=+3

()+(=&6

()+)=

0

()+*= Ba

lance d

()++=

)4

()+,=

&64)4

()+= ()+1= ()+3= (),4=

(),&=)9=)F Exercise D

(),)= Cash Boo!(),*=(

(),+= (),,=D

(),=C

(),1=Ba

(),3=(

()4= ()&=D

()(=Ca

())=Ba

()*=

()+= (),=>

()=>

()1=>

()3=

()14= ()1&= ()1(=>

()1)=>

()1*=&

()1+=Balance

d

()1,= ()1=(6

()11=*64

()13=)

()34= Purchases

()3&= ()3(= ()3)=&6

()3*=,

()3+=Sales

()3,= ()3=&6

()31= ()33=*

(*44= Stationer y

(*4&= (*4(=&1

(*4)=

(*4*=(

(*4+='oan

(*4,= (*4= (*41=364

(*43=3

(*&4= JaritaSisters

(*&&=(

(*&(= (*&)=)1

(*&*= (*&+= (*&,= (*&= (*&1= (*&3= (*(4= D (*(&= (*((= (*()=

7/26/2019 2010 Yr 9 POA Ans


( Saidatul5nt

, &64 & rawings

4

(*(*=(

(*(+=#ran!

(*(,=&

(*(= (*(1=&63

(*(3=&

(*)4= Purchases

(*)&= (*)(=34

(*))=

(*)*= (*)+= (*),= (*)= (*)1= (*)3=&

(**4= Ad"ertising

(**&= (**(=34

(**)=

(***= (**+= (**,= (**= (**1= (**3=(

(*+4= Rent

(*+&= (*+(= (*+)=&61

(*+*= (*++= (*+,= (*+= (*+1= (*+3=(

(*,4= 8ransport e$p

(*,&= (*,(= (*,)=&6&

(*,*= (*,+= (*,,= (*,= (*,1= (*,3=)

(*4= Balancecd

(*&= (*(=(6

(*)=&46

(**= (*+= (*,=&

(*=)6

(*1=&+6

(*3= (*14= (*1&=(

(*1(=)6

(*1)=&+6

(*1*= (*1+= (*1,= (*1= (*11= (*13= (*34= (*3&= (*3(= (*3)=

(*3*=(*3+= Discount Allowed

(*3,=(4

(*3= (*31=>

(*33= (+44= (+4&=>

(+4(=an

(+4)= 8otal (+4*=&44

(+4+= (+4,= (+4=

(+41= (+43= (+&4= (+&&= (+&(= (+&)=

(+&*=(+&+= Discount Recei"ed

(+&,= (+&= (+&1= (+&3=(44

1

(+(4= (+(&=>

(+((= (+()= (+(*= (+(+=an

)&

(+(,= 8otal (+(=(4

(+(1= (+(3= (+)4= (+)&= (+)(= (+))=(+)*=(+)+=(+),=(+)=(+)1=(+)3=(+*4=(+*&=(+*(=(+*)=

7/26/2019 2010 Yr 9 POA Ans


(+**=(+*+=(+*,=),.F Exercise A

(+*1=

(+*3= )*F Ban< Cas3 Boo< (++&=(++(=

(441 (++)= (++*=> (+++=(441 (++,= (++=>(++1=an (++3= (+,4=

(+,&=an (+,(= (+,)=

(+,*=)&

(+,+= Balance d

(+,,=6+ (+,=

)&(+,1= Insuranc

e(+,3=

(*4

(+4= (+&= (+(= (+)=(+*= Ban!

charges(++=

1,

(+,= (+= (+1= (+3=(+14= yra

EDishonoured=(+1&=

&)(

(+1(= (+1)= (+1*= (+1+=

(+1,= Balance

cd

(+1=

64,*

(+11= (+13=

(+34=6+

(+3&= (+3(=(+3)=6+((

),F

(+3+= )=F Ban< $conciliation !tate2ent as at 9; >anuar4 )**/ (+3=

(+31=(+33=

>

(,44= Balance as per cash oo!(,4&=64,*

(,4(= Add 9 unpresented che/ue(,4)=

),*

(,4*=(,4+=6*(1

(,4,= 'ess9 Unpresented che/ue(,4=

&*

(,41= Balance as per an! statement(,43=6(1&

)=;*F

)=;;F Exercise B

(,&(=

(,&)= Ban< Cas3 Boo<

(,&*=(441 (,&+=

(,&,=>

(,&=(441 (,&1=

(,&3=>

(,(4=No" (,(&= (,((=

(,()=No" (,(*= (,(+=

(,(,=)4

(,(= Balance d

(,(1=&6, (,(3=

)&(,)4= Insuranc

e(,)&=

+44

(,)(=(,))= Din

Din

(,)*=&6)

(,)+=(,),= Ban!

charges(,)=

&(

7/26/2019 2010 Yr 9 POA Ans


(,)1= (,)3= (,*4= (,*&= (,*(= (,*)=

(,**= (,*+= (,*,= (,*=(,*1= Balance

cd(,*3=(6+&+

(,+4= (,+&=

(,+(=)64

(,+)= (,+*=(,++=)64(

(,+,=(,+=

)=/F Ban< $conciliation !tate2ent as at 9* "o1e2ber )**/

(,+3=(,,4=

>(,,&=

>

(,,(= Balance as per cash oo!(,,)= (,,*=

(6+&+

(,,+= Add 9 unpresented che/ue 9 Cosmos Comapny(,,,=

(6*(( (,,=

(,,1= 9 arud din(,,3=

&634(,4=

*6)3(

(,&=(,(= (,)=

,643

(,*= 'ess9 Unpresented che/ue(,+= (,,=

31&

(,= Balance as per an! statement(,1= (,3=

+63(,(,14=(,1&=(,1(=(,1)=(,1*=

)=/F Exercise C

(,1,=

(,1= )=//F Ban< Cas3 Boo< (,13=(,34=(44

1 (,3&=(,3(=>

(,3)=(441 (,3*=

(,3+=>

(,3,= April (,3= (,31=

(,33= April (44= (4&=

(4(=)4

(4)= AB Aadi

(4*=16& (4+=

)4(4,= Balance

d

(4=)6,

14

(41= (43= (&4= (&&=

(&(= Ban!

charges

(&)=

(*&

(&*= (&+= (&,= (&= (&1= Insurance

(&3=&6,

4+

((4= ((&= (((= (()=((*= Balance

cd

((+=(6,

,4

((,= ((= ((1=16&

((3= ()4= ()&=16&

7/26/2019 2010 Yr 9 POA Ans


1,

()(=())=

).9,F Ban< $conciliation !tate2ent as at 9* A5ril )**/

()+=(),=

>()=

>

()1= Balance as per cash oo! ()3= (*4=(6,,4

(*&= Add 9 unpresented che/ue 9 &434&(*(=

)6444 (*)=

(**= 9 &43()(*+=

)6&*+(*,=

,6&*+

(*=(*1= (*3=

1614+

(+4= 'ess9 Unpresented che/ue9 ),4((+&=

&6444 (+(=

(+)= 9 ,*1,(+*=

&6&&& (++=

(+,= 9 314+(+=

&61()(+1=

)63)*

(+3= Balance as per an! statement(,4= (,&=

*61&(,(=

).=9F Exercise D

(,*=

(,+= ).==F Ban< Cas3 Boo< (,=(,1=(44

1 (,3=(4=>

(&=(441 ((=

()=>

(*=Mar (+= (,=

(=Mar (1= (3=

(14=)4

(1&= Balance d

(1(=)61 (1)=

)4(1*= Ban!

charges(1+=

(4

(1,=(1= #i$ed

deposit(11=+4 (13=

(34= Insurance

(3&=(1+

(3(=(3)= Batris

ya

(3*=+

(3+= (3,= (3=

(31= (33= (144= (14&=(14(= Balance

cd(14)=*6)43

(14*= (14+=

(14,=*6,

(14= (141=(143=*6,&*

(1&4=(1&&=

)/;)F Ban< $conciliation !tate2ent as at 9* A5ril )**/

(1&)=(1&*=

>(1&+=

>

(1&,= Balance as per cash oo!(1&= (1&1=

*6)43

7/26/2019 2010 Yr 9 POA Ans


(1&3= Add 9 unpresented che/ue 9 11)(1(4=

(1( (1(&=

(1((= 9 11(1()= )(* (1(*=

,4,

(1(+=(1(,= (1(=

*63&+

(1(1= 'ess9 Unpresented che/ue9 Ann(1(3= (1)4=

*&4

(1)&= Balance as per an! statement(1)(= (1))=

*6+4+(1)*=

)/9F

)/9=F

)/9.F

)/9/F

)/9F Exercise E

(1*4=

(1*&= )/,)F Cas3 Boo< Ban< Colu2nF (1*)=

(1**=(4&4

(1*+= (1*,=> (1*=(4&4 (1*1= (1*3=>

(1+4= Aug

)&

(1+&= Balance d

(1+(=3

(1+)= Aug

)&

(1+*= Dishonoured Che/ue

(1++=

(1+,=(1+= Di"ide

nd(1+1=(+ (1+3=

(1,4= AhPing

(1,&=(,4

(1,(= (1,)= (1,*= (1,+=(1,,= Ban!

Charges(1,=

(4

(1,1= (1,3= (14= (1&=

(1(= Balance

cd

(1)=

+)+

(1*= (1+=

(1,=1&

(1= (11=(13=

1&+(114=(11&=

)//)F Ban< $conciliation !tate2ent as at 9; Au7ust )*;*

(11)=(11*=

>(11+=

>

(11,= Balance as per cash oo!(11= (111=

+)+

(113= Add 9 unpresented che/ue (134= (13&=((4

(13(=(13)= (13*=

++

(13+= 'ess9 Unpresented che/ue(13,= (13=

(44

(131= Balance as per an! statement(133= (344=

+++(34&=(34(=

To ic 11 : (ett -as) $oo+

7/26/2019 2010 Yr 9 POA Ans


(34)=(34*=(34+=(34,=

(34= Petty Cash Boo!

(341=Receip

ts

(343=Da (3&4=

Details

(3&&=8

(3&(=0%%ice

5$p

(3&)=8ranspo

rt

(3&*=Stationer

y

(3&+=0th

er s

(3&,=

(3&=(4 (3&1=

(3&3= >

(3(4=>

(3(&=>

(3((=>

(3()=(3(*=>

(3(+=(4

(3(,=&; (3(=

Bal d(3(1=

(3(3=

(3)4=

(3)&=

(3)(=

(3))=14 (3)*=

(3)+=Cash (3),= (3)=

(3)1= (3)3= (3*4=

(3*&= (3*(=(

(3*)=

Donation (3**=, (3*+= (3*,= (3*=

(3*1=

,

(3*3=

(3+4=)

(3+&=0%%ice

tea

(3+(=& (3+)=

&4(3+*=

(3++=

(3+,=

(3+=

(3+1=*

(3+3=8a$i

%ares

(3,4=& (3,&=

(3,(=

&*(3,)=

(3,*=

(3,+=

(3,,=+

(3,=Paper

(3,1=& (3,3=

(34=

(3&=

&(

(3(=

(3)=

(3*=

,

(3+=

Repairs

(3,=

+

(3=

+

(31=

(33=

(314=

(31&=

(31(=

(31)=Bus %are

(31*=*

(31+=

(31,=*

(31=

(311=

(313=

(334=

(33&='oan

(33(=*

(33)=(33*=

(33+=

(33,=*4

(33=

(331=

(333=

)444=3 )44&=

&+)44(=

&1)44)=

&(

)44*=)44+=*,

)44,=)44=)&

)441=Bal cd

)443=3

)4&4=

)4&&=

)4&(=

)4&)=

)4&*=&44 )4&+=

)4&,=

)4&=

& )4&1=

)4&3=

)4(4=

)4(&=

)4((=3

)4()=&; )4(*=

Bal d)4(+=

)4(,=

)4(=

)4(1=

)4(3=

)4)4=3& )4)&=

)4)(=Cash )4))= )4)*=

)4)+= )4),= )4)=

)4)1=9*9F Practice ;

7/26/2019 2010 Yr 9 POA Ans


)4*4=

9*,;F Exercise A

)4*(= Petty Cash Boo!)4*)=Rec

ei

pts

)4**=Dat

e

)4*+= Particular

)4*,=8ot

al

)4*=7a

ge

s

)4*1=Post

ag

e

)4*3=Statio

nery

)4+4=Sun

dr

y

)4+&=>

)4+(=(44

1

)4+)= )4+*=>

)4++=>

)4+,=>

)4+=>

)4+1=>

)4+3= )4,4= Apr

il

)4,&= )4,(= )4,)= )4,*= )4,+= )4,,=

)4,=*

)4,1=&

)4,3= Balance d

)44= )4&= )4(= )4)= )4*=

)4+=*+) )4,= )4= Ban! )41= )43= )414= )41&= )41(=

)41)= )41*=(

)41+= 7ages

)41,=11

)41=11

)411= )413= )434=

)43&= )43(=*

)43)= Postagestamps

)43*=)4

)43+= )43,=)4

)43= )431=

)433= )&44=1

)&4&= 7ages

)&4(=3&

)&4)=3&

)&4*= )&4+= )&4,=

)&4= )&41=&)

)&43= 5n"elopes

)&&4=()

)&&&= )&&(= )&&)=()

)&&*=

7/26/2019 2010 Yr 9 POA Ans


)&&+= )&&,=&

)&&= 7ages

)&&1=11

)&&3=11

)&(4= )&(&= )&((=

)&()= )&(*=()

)&(+= 2i%t"ouchers

)&(,=*(

)&(= )&(1= )&(3= )&)4=*(

)&)&= )&)(=(,

)&))= Stationery

)&)*=(1

)&)+= )&),= )&)=(1

)&)1=

)&)3= )&*4=)4

)&*&= 7ages

)&*(=1+

)&*)=1+

)&**= )&*+= )&*,=

)&*= )&*1= )&*3= )&+4=*+

)&+&=)+(

)&+(=)4

)&+)=+&

)&+*=*(

)&++= )&+,= )&+= Balance cd

)&+1=(+

)&+3= )&,4= )&,&= )&,(=

)&,)=+44

)&,*= )&,+= )&,,=+44

)&,= )&,1= )&,3= )&4=

)&&=+44

)&(=Ma

y &

)&)= Balance d

)&*= )&+= )&,= )&= )&1=

)&3=(+ )&14= )&1&= Ban! )&1(= )&1)= )&1*= )&1+= )&1,=

)&1=9;//F9;/F9;*F9;;F)&3(= Exercise B

)&3)= Petty Cash Boo!)&3*=Rece

i

pts

)&3+=Dat

)&3,= Particular

)&3=8ot

)&31=7ag

e

s

)&33=Post

a

ge

)(44=Station

er

y

)(4&=8ra"ell

in

g

)(4(=>

)(4)=(44

)(4*= )(4+=>

)(4,=>

)(4=>

)(41=>

)(43=>

)(&4= )(&&=ul

)(&(= )(&)= )(&*= )(&+= )(&,= )(&=

)(&1=1,

)(&3=&

)((4= Balance d

)((&= )(((= )(()= )((*= )((+=

)((,=(&*

)((= )((1= Ban!

)((3= )()4= )()&= )()(= )())=

)()*= )()+=, )(),= 7ages )()=)( )()1=)( )()3= )(*4= )(*&=)(*(= )(*)=

)(**= Post

agestamps

)(*+=(+

)(*,= )(*=(+

)(*1= )(*3=

)(+4= )(+&=3

)(+(= Parcel post

)(+)=*

)(+*= )(++=*

)(+,= )(+=

)(+1= )(+3=&4

)(,4= 7ages

)(,&=&1

)(,(=&1

)(,)= )(,*= )(,+=

)(,,= )(,= )(,1= #a$Paper

)(,3=*(

)(4= )(&= )((=*(

)()=

)(*= )(+= )(,= 8a$i )(= )(1= )(3= )(14= )(1&=

7/26/2019 2010 Yr 9 POA Ans


&& #are &( &()(1(= )(1)=

&()(1*= 5n"

elopes)(1+=

1)(1,= )(1= )(11=

1)(13=

)(34= )(3&=&)

)(3(= 8ransportclaims

)(3)=+

)(3*= )(3+= )(3,= )(3=+

)(31= )(33=&*

))44= Registered mail

))4&=&)

))4(= ))4)=&)

))4*= ))4+=

))4,= ))4=

&

))41= 7ag

es

))43=

(&

))&4=

(&

))&&= ))&(= ))&)=

))&*= ))&+=()

))&,= Caron paper

))&=&+

))&1= ))&3= ))(4=&+

))(&=

))((= ))()=(*

))(*= -oucher oo!s

))(+=3

))(,= ))(= ))(1=3

))(3=

)))4= )))&= )))(= 8a$i%are

))))=&+

)))*= )))+= ))),= )))=&+

)))1= )))3=(,

))*4= 7ages

))*&=)&

))*(=)&

))*)= ))**= ))*+=

))*,= ))*=(

))*1= 8ransportclaims

))*3=(&

))+4= ))+&= ))+(= ))+)=(&

))+*= ))++=

(3

))+,= #a$

paper

))+=

&&

))+1= ))+3= )),4=

&&

)),&=

)),(= )),)= )),*= )),+= )),,= )),= )),1= )),3=

))4= ))&= ))(= )))=(1(

))*=&4(

))+=*(

)),=1+

))=+)

))1= ))3= ))14= Balance cd

))1&=&1

))1(= ))1)= ))1*= ))1+=

))1,=)44

))1= ))11= ))13=)44

))34= ))3&= ))3(= ))3)=

))3*=&1

))3+= Au

))3,= Balance d

))3= ))31= ))33= )*44= )*4&=

)*4(=)44

)*4)= )*4*= Ban!

)*4+= )*4,= )*4= )*41= )*43=

9,;*F9,;;F Exercise C

)*&(= Petty Cash Boo!)*&)=Recei

pts

)*&*=Dat

e

)*&+=N

)*&,= Particular

)*&=8

)*&1=Posta

ge

)*&3=8r

)*(4=Station

ery

)*(&=0%%ice

5$.

)*((=>

)*()=(44

1

)*(*= )*(+= )*(,=>

)*(=>

)*(1=>

)*(3=>

)*)4=>

)*)&= )*)(=

Aug

)*))= )*)*= )*)+= )*),= )*)= )*)1= )*)3=

)**4=*44

)**&=&

)**(= )**)= Ban!

)***= )**+= )**,= )**= )**1=

)**3= )*+4=&

)*+&=(

)*+(=Postage

)*+)=,

)*+*=,

)*++= )*+,= )*+=

)*+1= )*+3=3

)*,4=(

)*,&=8yping

paper

)*,(=*

)*,)= )*,*= )*,+=*4

)*,,=

)*,= )*,1=&)

)*,3=(

)*4=8a$i %are

)*&=&

)*(= )*)=&)

)**= )*+=

7/26/2019 2010 Yr 9 POA Ans


)*,= )*=&)

)*1=(

)*3=0%%ice

Clean

)*14=+

)*1&= )*1(= )*1)= )*1*=+4

)*1+= )*1,=&

)*1=(

)*11=Stamps

)*13=3

)*34=3

)*3&= )*3(= )*3)=

)*3*= )*3+=&3

)*3,=)

)*3=8rain

tic!ets

)*31=(

)*33= )+44=(&

)+4&= )+4(=

)+4)= )+4*=(&

)+4+=)

)+4,=5n"elopes

)+4=+

)+41= )+43= )+&4=+

)+&&=

)+&(= )+&)=(&

)+&*=)

)+&+=8a$i %ares

)+&,=(

)+&= )+&1=(*

)+&3= )+(4=

)+(&= )+((=(,

)+()=)

)+(*=0%%ice

Clean

)+(+=+

)+(,= )+(= )+(1= )+(3=+4

)+)4= )+)&=(,

)+)(=)

)+))=0%%ice

repair s

)+)*=

)+)+= )+),= )+)= )+)1=4

)+)3= )+*4=(1 )+*&=) )+*(=Stamppads

)+*)=& )+**= )+*+= )+*,=&( )+*=

)+*1= )+*3= )++4= )++&= )++(=)

)++)=&+

)++*=+1

)+++=+

)++,=&4

)++= )++1= )++3= )+,4= Balancecd

)+,&=&

)+,(= )+,)= )+,*= )+,+=

)+,,=*44

)+,= )+,1= )+,3= )+4=*

)+&= )+(= )+)= )+*=

)++=&44

)+,=Sep

t &

)+=)+1= B

alanced

)+3= )+14= )+1&= )+1(= )+1)=

)+1*=)44

)+1+= )+1,=)+1= B

an!)+11= )+13= )+34= )+3&= )+3(=

)+3)=)+3*=)+3+=)+3,=)+3=9/F

9F9=**F9=*;F Exercise A),4(=),4)= a= Straight line method ),4*= = Reducing Balance Method),4+= ),4,=),4= ear & ; >+*6444 $ (4 @ >&46144 ),41= ear & >+*6444),43= ),&4= (4 ; >&46144 ),&&= ear ( ; >+*6444 $ (4 @ >&46144 ),&(= ear ( > *)6(44),&)= ),&*= (4 ; > 16,*4

7/26/2019 2010 Yr 9 POA Ans


),&+= ear ) ; >+*6444 $ (4 @ >&46144 ),&,= ear ) >)*6+,4),&= ),&1= (4 > ,63&( ),&3= ),(4= >(6,*1),(&= ),((=),()=9=),F Exercise B9=)F -!trai73t Line Met3od

),(,= Motor -an Account),(=(44,

),(1= ),(3= > ),)4=(44,

),)&= ),)(=

),))=an &

),)*= Ban! ),)+= ,16444

),),=Dec

)&

),)= Depreciation

),)1=)6,

),)3= ),*4= ),*&= ),*(= ),*)= Balance cd

),**=*6*

),*+= ),*,= ),*= ,16444

),*1= ),*3= ),+4=164

),+&= ),+(= ),+)= ),+*= ),++= ),+,=),+=

(44

),+1= ),+3= ),,4=

(44

),,&= ),,(=

),,)=an &

),,*= Balance d

),,+= +*6*44

),,,=Dec)

&

),,= Depreciation

),,1=)6,

),,3= ),4= ),&= ),(= ),)= Balance cd

),*=461

),+= ),,= ),= +*6*44

),1= ),3= ),14=*6*

),1&= ),1(= ),1)= ),1*= ),1+= ),1,=),1=(441

),11= ),13= ),34=(441

),3&= ),3(=

),3)=an &

),3*= Balance d

),3+= *46144

),3,=Dec

)&

),3= Depreciation

),31=)6,

),33= )44= )4&= )4(= )4)= Balance cd

)4*=6(

)4+= )4,= )4= *46144

)41= )43= )&4=461

)&&= )&(= )&)= )&*= )&+= )&,=

)&=(443

)&1= )&3= )(4= )(&= )((=

)()=

an &

)(*= Balanc

e d

)(+= (

6(44

)(,= )(= )(1=

)(3=))4= Depreciation Account

))&=(44,

))(= )))= > ))*=(44,

))+= )),=

))=Dec

)&

))1= Motor-an

))3= &)6,44

)*4=Dec

)&

)*&= Pro%itand 'oss

)*(=)6,

)*)= )**= )*+= )*,= )*= )*1=

7/26/2019 2010 Yr 9 POA Ans


(44 (44)*3=Dec

)&

)+4= Motor-an

)+&= &)6,44

)+(=Dec

)&

)+)= Pro%itand 'oss

)+*=)6,

)++=(441

)+,= )+= )+1=(441

)+3= ),4=

),&=

Dec)&

),(= Motor

-an

),)= &

)6,44

),*=

Dec)&

),+= Pro%it

and 'oss

),,=

)6,

),=9.=/F9.=F9..*F9..;F9..)F $educin7 Balance Met3od

))= Motor -an Account)*=

(44,

)+= ),=

>

)=

(44,

)1= )3=

>)14=an

&

)1&= Ban!

)1(=,16444

)1)=Dec

)&

)1*= Depr eciation

)1+=&)6,44

)1,= )1= )11= )13= )34= Balance cd

)3&=+*6*44

)3(= )3)= )3*=,16444

)3+= )3,= )3=,16444

)31= )33= )144= )14&= )14(= )14)=

)14*=(44

)14+= )14,= )14=(44

)141= )143=

)1&4=an

&

)1&&= Balance d

)1&(=+*6*44

)1&)=Dec

)&

)1&*= Depr eciation

)1&+=&46114

)1&,= )1&= )1&1= )1&3= )1(4= Balance cd

)1(&=*)6+(4

)1((= )1()= )1(*=+*6*44

)1(+= )1(,= )1(=+*6*44

)1(1= )1(3= )1)4= )1)&= )1)(= )1))=

)1)*=(44

1

)1)+= )1),= )1)=(44

1

)1)1= )1)3=

)1*4=an

&

)1*&= Balance d

)1*(=*)6+(4

)1*)=Dec

)&

)1**= Depr eciation

)1*+=164*

)1*,= )1*= )1*1= )1*3= )1+4= Balance cd

)1+&=)*61&,

7/26/2019 2010 Yr 9 POA Ans


)1+(= )1+)= )1+*=*)6+(4

)1++= )1+,= )1+=*)6+(4

)1+1=(44

3

)1+3= )1,4= )1,&= )1,(= )1,)=

)1,*=an

&

)1,+= Balance d

)1,,=)*61&,

)1,= )1,1= )1,3=

)14=)1&= Depreciation Account

)1(=(44,

)1)= )1*= > )1+=(44,

)1,= )1=

)11=Dec

)&

)13= Motor-an

)114= &)6,44

)11&=Dec

)&

)11(= Pro%itand 'oss

)11)=)6,

)11*= )11+= )11,= )11= )111= )113=)134=(44

)13&= )13(= )13)=(44

)13*= )13+=

)13,=Dec

)&

)13= Motor-an

)131= &46114

)133=Dec

)&

)344= Pro%itand 'oss

)34&=461

)34(= )34)= )34*= )34+= )34,= )34=)341=(441

)343= )3&4= )3&&=(441

)3&(= )3&)=

)3&*=Dec

)&

)3&+= Motor-an

)3&,= 164*

)3&=Dec

)&

)3&1= Pro%itand 'oss

)3&3=64

)3(4=9);F Exercise C

)3((= Machinery Account)3()=(44

,

)3(*= )3(+=>

)3(,=(44,

)3(= )3(1=>

)3(3=uly

&

)3)4= Ban!

)3)&=+,6444

)3)(=Dec

)&

)3))= Depr eciation

)3)*=)6(+4

)3)+= )3),= )3)= )3)1= )3)3= Balance cd

)3*4=+(6+4

)3*&= )3*(= )3*)=+,6444 )3**= )3*+= )3*,=+,6444)3*= )3*1= )3*3= )3+4= )3+&= )3+(=

)3+)=(44

)3+*= )3++= )3+,=(44

)3+= )3+1=

)3+3=an

&

)3,4= Balance d

)3,&=+(6+4

)3,(=Dec

)&

)3,)= Depr eciation

)3,*=,6+44

7/26/2019 2010 Yr 9 POA Ans


)3,+= )3,,= )3,= )3,1= )3,3= Balance cd

)34=*,6(+4

)3&= )3(= )3)=+(6+4

)3*= )3+= )3,=+(6+4

)3= )31= )33= )314= )31&= )31(=

)31)=(44

1

)31*= )31+= )31,=(441

)31= )311=

)313=an

&

)334= Balance d

)33&=*,6(+4

)33(=Dec

)&

)33)= Depr eciation

)33*=,6+44

)33+= )33,= )33= )331= )333= Balance cd

*444=)36+4

*44&= *44(= *44)=*,6(+4

*44*= *44+= *44,=*,6(+4

*44= *441= *443= *4&4= *4&&= *4&(=

*4&)=(443

*4&*= *4&+= *4&,= *4&= *4&1=

*4&3=an

&

*4(4= Balance d

*4(&=)36+4

*4((= *4()= *4(*=

*4(+= *4(,= *4(= *4(1= *4(3= *4)4=

*4)&=*4)(= Depreciation Account

*4))=(44

,

*4)*= *4)+=>

*4),=(44

,

*4)= *4)1=>

*4)3=Dec

)&

*4*4= Machinery

*4*&=)6(+4

*4*(=Dec

)&

*4*)= Pro% it and 'oss

*4**=)6(+4

*4*+= *4*,= *4*= *4*1= *4*3= *4+4=

*4+&=(44

*4+(= *4+)= *4+*=(44

*4++= *4+,=

*4+=Dec

)&

*4+1= Machinery

*4+3=,6+44

*4,4=Dec

)&

*4,&= Pro% it and 'oss

*4,(=,6+44

*4,)= *4,*= *4,+= *4,,= *4,= *4,1=

*4,3=(44

1

*44= *4&= *4(=(44

1

*4)= *4*=>

*4+=Dec

)

*4,= Machinery

*4=,6+44

*41=Dec

)

*43= Pro% it and 'oss

*414=,6+44

7/26/2019 2010 Yr 9 POA Ans


& &*41&=,*/)F Exercise D*41)=

*41*= Motor 'orry Account*41+=(44

,

*41,= *41=>

*411=(44

,

*413= *434=>

*43&=an

&

*43(= Ban! *43)=&(464

44

*43*=Dec

)&

*43+= Balancecd

*43,=&(4644

4

*43= *431= *433= *&44= *&4&= *&4(=*&4)=(44

*&4*= *&4+= *&4,=(44

*&4= *&41=

*&43=an

&

*&&4= Balanced

*&&&=&(464

44

*&&(=Dec

)

&

*&&)= Balancecd

*&&*=&(4644

4

*&&+= *&&,= *&&= *&&1= *&&3= *&(4=*&(&=(44

1

*&((= *&()= *&(*= *&(+= *&(,=

*&(=an

&

*&(1= Balanced

*&(3=&(464

44

*&)4= *&)&= *&)(=

*&))= *&)*= *&)+= *&),= *&)= *&)1=*&)3= Pro"ision %or Depreciation

*&*4=(44

,

*&*&= *&*(=>

*&*)=(44

,

*&**= *&*+=>

*&*,=Dec

)&

*&*= Balancecd

*&*1=(*644

4

*&*3=Dec

)&

*&+4= Depreciation

*&+&=(*6444

*&+(= *&+)= *&+*= *&++= *&+,= *&+=*&+1=(44

*&+3= *&,4= *&,&=(44

*&,(= *&,)=

*&,*=Dec

)&

*&,+= Balancecd

*&,,=*)6(4

4

*&,=an

&

*&,1= Balanced

*&,3=(*6444

*&4= *&&= *&(= *&)=Dec

)&

*&*= Depreciation

*&+=&36(44

*&,= *&= *&1=*)6(4

4

*&3= *&14= *&1&=*)6(44

*&1(= *&1)= *&1*= *&1+=(44

*&1,= *&1=

7/26/2019 2010 Yr 9 POA Ans


1*&11= *&13= *&34= *&3&=

an&

*&3(= Balanced

*&3)=*)6(44

*&3*=*&3+= Depreciation Account

*&3,=

(44,

*&3= *&31=

>

*&33=

(44,

*(44= *(4&=

>

*(4(=Dec

)&

*(4)= Pro"ision%or Depreciation

*(4*=(*64

44

*(4+=Dec

)&

*(4,= Pro%itand 'oss

*(4=(*644

4

*(41= *(43= *(&4= *(&&= *(&(= *(&)=*(&*=(44

*(&+= *(&,= *(&=(44

*(&1= *(&3=

*((4=Dec

)&

*((&= Pro"ision%or Depreciation

*(((=&36(

44

*(()=Dec

)&

*((*= Pro%itand 'oss

*((+=&36(4

4

*((,=,)).F Exercise E*((1=*((3= Depreciation @ Cost ; Scrap -alue @ > (*444 ; >,444 @

(9=** 5a.*()4= No. o% years + yrs*()&=

*()(= Motor -an Account*())=(441

*()*= *()+=>

*(),=(441

*()= *()1>

*()3=uly

&

*(*4= Balance d *(*&=(*6444

*(*(=Dec

)&

*(*)= Disposal *(**(*6

*(*+= *(*,= *(*= *(*1= *(*3= *(+4

*(+&=*(+(= Pro"ision %or Depreciation Account

*(+)=(44

1

*(+*= *(++=>

*(+,=(44

1

*(+= *(+1=>

*(+3=Dec)&

*(,4= Disposal *(,&=36444 *(,(=an&

*(,)= Balanced *(,*=+6*44

*(,+= *(,,= *(,= *(,1=Dec

)&

*(,3= Depreciation

*(4=)6,44

*(&= *((= *()=36444

*(*= *(+= *(,=36444

7/26/2019 2010 Yr 9 POA Ans


*(= *(1= *(3= *(14= *(1&= *(1(=*(1)=

*(1*= Disposal o% Motor -an Account*(1+=(44

1

*(1,= *(1=>

*(11=(4

*(13= *(34=>

*(3&=

Dec)&

*(3(= Motor

-an

*(3)=

(*6444

*(3*=

De

*(3+= Pro"ision

%or Depreciation

*(3,=

36444

*(3= *(31= *(33= *)44= *)4&= Ban! *)4(=&*64

44

*)4)= *)4*= *)4+= *)4,= *)4= 'oss onDisposal

*)41=&644

4*)43= *)&4= *)&&=

(*644

4

*)&(= *)&)= *)&*=(*64

44*)&+= *)&,= *)&= *)&1= *)&3= *)(4=*)(&=*)((=*)()=*)(*=*)(+=*)(,=,9).F Exercise A

*)(1= 2eneral ournal

*)(3=(441

*))4= ,99;FD$ ,99)FC$

*)))= *))*= ,99F(

,99=F(

*))=un

e )4

*))1= Bad Dets *))3=&(4

*)*4=

*)*&= *)*(= 'ily *)*)= *)**=

&(4*)*+= *)*,= Being ad dets written o%% *)*= *)*1=

*)*3=*)+4= Bad Dets Account

*)+&=(44

1

*)+(= *)+)=>

*)+*= *)++= *)+,=>

*)+=un

*)+1= 'ily *)+3=&(

*),4= *),&= *),(=

To ic 13 : $ad Debts and (ro0ision of Doubtful

7/26/2019 2010 Yr 9 POA Ans


e )4

*),)= *),*= *),+= *),,= *),= *),1=*),3=

*)4= 'ily?s Account

*)&=(441

*)(= *))=> *)*=(441 *)+= *),=>

*)=an

&

*)1= Balanced

*)3=&(4

*)14=un )4

*)1&= BadDets

*)1(=&(4

*)1)= *)1*= *)1+= *)1,= *)1= *)11=

*)13=,9*F Exercise B*)3&=

*)3(= 8ashim?s Account

*)3)=(441

*)3*= *)3+=>

*)3,=(441

*)3= *

*)33=an &

**44= Balance d **4&=)6,44

**4(=uly

()

**4)= Ban! *

**4+= **4,= **4= **41=Sept

&3

**43= Ban! *+

**&&= **&(= **&)= **&*= **&+= Bad Dets *(

**&= **&1= **&3=)6,44

**(4= **(&= *)

**()= **(*= **(+= **(,= **(= *

**(3=,,9*F Exercise C

**)&= Cash Account**)(=(44

1

**))= **)*=>

**)+= **),= **)=

**)1=

uly

**)3= Bad Dets

reco"ered

***4=

(+4

***&= ***(= ***)=

****= ***+= ***,= ***= ***1= ***3=**+4=

**+&= Bad Dets Reco"ered Account**+(= **+)= **+*= **++=

(441**+,= **+=

>**+1= **+3= **,4= **,&=

uly **,(= Cash **,)=

(+4**,*= **,+= **,,= **,= **,1= **,3=

7/26/2019 2010 Yr 9 POA Ans


,,.*F,,.;F Exercise D

**(= 2eneral ournal**)=(44

1

***= **+= DR

**,= CR

**= **1= **3= > **14= >**1&=Dec

)&

**1(= Pro%it and 'oss **1)= &4

**1*=

**1+= **1,= Pro"ision %or Bad Dets **1= **11= &4

**13= **34= Being creation o% pro"ision %or addets.

**3&= **3(=

**3)=**3*= Pro"ision %or Bad Dets Account

**3+= **3,= **3= **31=

(441

**33= *+44=

>*+4&= *+4(= *+4)= *+4*=Dec

)&

*+4+= Pro%it and'oss Account

*+4,=&4

*+4= *+41= *+43= *+&4= *+&&= *+&(=*+&)=

*+&*= Pro%it and 'oss Accounts %or the year ended )& Decemer (441*+&+=*+&,= Pro"ision %or ad dets

*+&=>

*+&1= *+&3= *+(4=

*+((=&4

*+()= *+(*= *+(+=

*+(= *+(1= *+(3= *+)4=*+)&=

*+)(= Balance sheet as at )& Decemer (441*+))= Current

Assets*+)*=

>*+)+=

>*+),= *+)= *+)1=

*+)3= Detors *+*4=16+44

*+*&= *+*(= *+*)= *+**=

*+*+= 'ess9pro"ision %or BadDet

*+*,=&4

*+*= *+*1= *+*3= *++4=

*++&= *++(= *++)=

16))4

*++*= *+++= *++,=

*++=*++1=*++3=*+,4=*+,&=*+,(=*+,)=*+,*=*+,+=

7/26/2019 2010 Yr 9 POA Ans


*+,,=*+,=*+,1=*+,3=*+4=*+&=*+(=*+)=

*+*=*++=*+,=*+=,./F E@E$CI!E A: AdJust2ents for Ex5ense*+3=

*+14= Rent Paid Account*+1&=(44

3

*+1(= *+1)=>

*+1*=(44

3

*+1+= *+1,=>

*+1=De

c )&

*+11= Ban! *+13=36,

)4

*+34=De

c )&

*+3&= Pro%it and'oss

*+3(=&46

*14

*+3)= *+3*= Balance cd *+3+=1+4

*+3,= *+3= *+31=

*+33= *,44= *,4&=&46

*14

*,4(= *,4)= *,4*=&46

*14

*,4+= *,4,= *,4= *,41=(4&4

*,43= *,&4=

*,&&= *,&(= *,&)= *,&*=an

&

*,&+= Balance cd *,&,=1+4

*,&=*,&1= Pro%it and 'oss Account %or the year ended )& Decemer (443

*,&3= *,(4= *,(&=>

*,((= *,()= *,(*=

*,(+= *,(,= Rent *,(=&46

*14

*,(1= *,(3= *,)4=

*,)&= *,)(= *,))= *,)*= *,)+= *,),=*,)=

*,)1= Balance Sheet as at )& Decemer (443*,)3= *,*4= *,*&= *,*(= *,*)= *,**=

>*,*+= *,*,= *,*= ,=,/F Current Liabilities *,*3= *,+4=*,+&= *,+(= *,+)= *,+*= Accured 5$penses *,++= *,+,=

7/26/2019 2010 Yr 9 POA Ans


1+

*,+= *,+1= *,+3= *,,4= *,,&= *,,(=*,,)= *,,*= *,,+= *,,,= *,,= *,,1=

*,,3=,=.*F E@E$CI!E B: AdJust2ents for Ex5ense*,&=

*,(= Salaries Account*,)=(44

1

*,*= *,+=>

*,,=(44

1

*,= *,1=>

*,3=Dec

)&

*,14= Ban! *,1&=&)6

)(4

*,1(=an

&

*,1)= Balance d *,1*=(6*

)4

*,1+= *,1,= Balance cd *,1=144

*,11=Dec

)&

*,13=Pro%it and 'oss *,34=&&6,

34

*,3&= *,3(= *,3)=&*6

&(4

*,3*= *,3+= *,3,=&*6

&(4

*,3= *,31= *,33= *44=(44

1

*4&= *4(=

*4)= *4*= *4+= *4,=an

&

*4= Balance d *41=144

*43= *&4= Pro%it and 'oss Account %or the year ended )& Decemer (443*&&= *&(= *&)=

>*&*= *&+= *&,=

*&= *&1= Salaries *&3=&&6

,34

*(4= *(&= *((=

*()= *(*= *(+= *(,= *(= *(1=*(3=

*)4= Balance Sheet as at )& Decemer (443*)&= *)(= *))= *)*= *)+= *),=

>*)= *)1= *)3= ,.,*F Current

Liabilities**&= **(=

**)= ***= **+= **,= Accured5$penses

**= **1=144

**3= *+4= *+&= *+(= *+)= *+*=*++= *+,= *+= *+1= *+3= *,4=

*,&=*,(=

7/26/2019 2010 Yr 9 POA Ans


*,)=*,*= Rent Account

*,+=(443

*,,= *,=>

*,1=(44

3

*,3= *4=>

*&=un

)

4

*(= Ban! *)=),4

**=un

)

4

*+= Pro%it and'oss

*,=*14

*= *1= Balance cd *3=&(4

*14= *1&= *1(=

*1)= *1*= *1+=*14

*1,= *1= *11=*14

*13= *34= *3&= *3(=uly

&

*3)= Balance d *3*=&(4

*3+= *3,= *3= *31= *33= *144=*14&=,/*)F E@E$CI!E C: AdJust2ents for Ex5ense

*14)= *14*= Sundry 5$penses Account*14+=(443

*14,= *14=>

*141=(44

3

*143= *1&4=>

*1&&=Dec

)4

*1&(= Ban! *1&)=),4

*1&*=an

&

*1&+= Balance d *1&,=+4

*1&= *1&1= Balance cd *1&3=)4

*1(4=Dec

)

&

*1(&= Pro%it and'oss

*1((=)*4

*1()= *1(*= *1(+=

)34

*1(,= *1(= *1(1=)34

*1(3= *1)4= *1)&= *1)(=(4&

4

*1))= *1)*=

*1)+= *1),= *1)= *1)1=an

&

*1)3= Balance d *1*4=)4

*1*&=*1*(= 7ages Account

*1*)=(443

*1**= *1*+=>

*1*,=(44

3

*1*= *1*1=>

*1*3=Dec

)4

*1+4= Ban! *1+&=3+

4

*1+(=an

&

*1+)= Balance d *1+*=)+4

7/26/2019 2010 Yr 9 POA Ans


*1++= *1+,= Balance cd *1+=)4

*1+1=Dec

)&

*1+3= Pro%it and'oss

*1,4=3

4

*1,&= *1,(= *1,)=&4&

(4

*1,*= *1,+= *1,,=&4&

(4

*1,= *1,1= *1,3= *14=(4&

4

*1&= *1(=

*1)= *1*= *1+= *1,=an

&

*1= Balance d *11=)4

*13=,//*F E@E$CI!E D: AdJust2ents for Ex5ense*11&=

*11(= Insurance Account*11)=

(443

*11*= *11+=

>

*11,=

(443

*11= *111=

>

*113=Dec

)&

*134= Ban! *13&=(+4

*13(=Dec

)&

*13)= Pro%it and'oss

*13*=&+4

*13+= *13,= *13= *131= *133= Balance cd *344=&44

*34&= *34(= *34)=(+4

*34*= *34+= *34,=(+4

*34=(4&4

*341= *343= *3&4= *3&&= *3&(=

*3&)=an

&

*3&*=Balance d *3&+=&44

*3&,= *3&= *3&1=

*3&3=*3(4= Insurance Account

*3(&=(441

*3((= *3()=>

*3(*=(44

1

*3(+= *3(,=>

*3(=an &

*3(1= Balance.d

*3(3=*4

*3)4=Dec

)&

*3)&= Pro%it and'oss

*3)(=()+

*3))=Dec

)&

*3)*= Ban! *3)+=(*4

*3),= *3)= Balance cd *3)1=*+

*3)3= *3*4= *3*&=(14

*3*(= *3*)= *3**=(14

*3*+=(443

*3*,= *3*= *3*1= *3*3= *3+4=

*3+&=an &

*3+(=Balance d *3+)=*+

*3+*= *3++= *3+,=

7/26/2019 2010 Yr 9 POA Ans


*3+=*3+1=*3+3=*3,4=*3,&=*3,(=*3,)=,=,F E@E$CI!E E: AdJust2ents for Ex5ense

*3,+= a=*3,,= Rates Account

*3,=(44

3

*3,1= *3,3=>

*34=(44

3

*3&= *3(=>

*3)=an

&

*3*=Balance d *3+=&(,

*3,=Dec

)&

*3= Pro%it and'oss

*31=+((

*33=Ma

y

)&

*314= Ban! *31&=(,*

*31(= *31)= Balance cd *31*=&)(

*31+=No"

&

*31,= Ban! *31=(,*

*311= *313= *334=

*33&= *33(= *33)=,+*

*33*= *33+= *33,=,+*

*33=(4&

4

*331= *333= +444= +44&= +44(=

+44)=an&

+44*=Balance d +44+=&)( +44,= +44= +441=

+443=+4&4= =

+4&&= Rates Account+4&(=(443

+4&)= +4&*=>

+4&+=(44

3

+4&,= +4&=>

+4&1=an &

+4&3=Balance d +4(4=34

+4(&=Dec

)

&

+4((= Pro%it and'oss

+4()=)34

+4(*=Dec

)&

+4(+= Ban! +4(,=(44

+4(= +4(1= +4(3=

+4)4= +4)&= Balance cd +4)(=&44

+4))= +4)*= +4)+=

+4),= +4)= +4)1=)34

+4)3= +4*4= +4*&=)34

+4*(= +4*)= +4**= +4*+= +4*,= +4*=

7/26/2019 2010 Yr 9 POA Ans


(4&4

+4*1= +4*3= +4+4= +4+&=an

&

+4+(= Balance d +4+)=&44

+4+*= +4++= +4+,= +4+= +4+1= +4+3=+4,4=+4,&=+4,(= 5O5RCIS5 #9 AdFustments %or Re"enue+4,)=+4,*= a=

+4,+= Rent Recei"ale Account+4,,=(44

3

+4,= +4,1=>

+4,3=(44

3

+44= +4&=>

+4(=an

&

+4)=Balance d +4*=(44

+4+=Dec

)&

+4,= Ban! +4=)6&

44

+41=Dec)&

+43= Pro%it and'oss +414=)6444

+41&= +41(= Balance cd +41)=&44

+41*= +41+= +41,=)6(

44

+41= +411= +413=)6(

44

+434= +43&= Balance d +43(=&44

+43)= +43*= +43+=

+43,= +43= +431= +433= +&44= +&4&=+&4(=

+&4)= Pro%it and 'oss Account %or the year ended )& Decemer (443+&4*= +&4+= +&4,=+&4= +&41= +&43=

>+&&4= +&&&= +&&(=+&&)= +&&*= Rent Recei"ale +&&+=

)6444

+&&,= +&&= +&&1=+&&3= +&(4= +&(&=+&((=

+&()= Balance Sheet as at )& Decemer (443+&(*= +&(+= +&(,=

>

+&(= +&(1= +&(3=

+&)4= ;9;F Current Assets +&)(= +&))= +&)*= +&)+=+&),= +&)= Accured rent

recei"ale+&)1=&44

+&)3= +&*4= +&*&=

+&*(= +&*)= +&**= +&*+= +&*,= +&*=+&*1= +&*3= +&+4= +&+&= +&+(= +&+)=

+&+*=+&++=+&+,=+&+=+&+1=

7/26/2019 2010 Yr 9 POA Ans


+&+3=;=*F E@E$CI!E ?: AdJust2ents for $e1enue+&,&=+&,(= a=+&,)= +&( O >,444 @ >(+44+&,*=

+&,+= Rent Recei"ale Account+&,,=

(443

+&,= +&,1=

>

+&,3=

(443

+&4= +&&=

>

+&(=Sept

)4

+&)= Pro%it and'oss

+&*=(6+

44

+&+=Ma

y &

+&,= Ban! +&=&6+

44

+&1= +&3= Balance cd +&14=+44

+&1&= Aug

&

+&1(= Ban! +&1)=&6+

44

+&1*= +&1+= +&1,=)64

44

+&1= +&11= +&13=)64

44

+&34= +&3&= +&3(= +&3)=0ct

&

+&3*= Balance d +&3+=+44

+&3,= +&3= +&31= +&33= +(44= +(4&=+(4(=+(4)= =

+(4*= Commission Recei"ale Account+(4+= +(4,= +(4= +(41=

(443

+(43= +(&4=

>

+(&&= +(&(= +(&)= +(&*=Dec

)&

+(&+= Ban! +(&,=)(4

+(&= +(&1= +(&3= +((4= +((&= +(((=+(()=+((*= c=

+((+= Commission Recei"ale Account+((,=(443

+((= +((1=>

+((3=(44

3

+()4= +()&=>

+()(=Dec

)&

+())= Pro%it and'oss

+()*=)14

+()+=Dec

)&

+(),= Ban! +()=)(4

+()1= +()3= +(*4= +(*&= +(*(= Balance cd +(*)=,4

+(**= +(*+= +(*,=)14

+(*= +(*1= +(*3=)14

+(+4= +(+&= +(+(= +(+)= +(+*= +(++=

7/26/2019 2010 Yr 9 POA Ans


(4&4+(+,=an

&

+(+=Balance d +(+1=,4

+(+3= +(,4= +(,&=

+(,(=)=9F E@E$CI!E H: AdJust2ents for $e1enue+(,*=+(,+= a=

+(,,= Rent Recei"ale Account+(,=(44

3

+(,1= +(,3=>

+(4=(44

3

+(&= +((=>

+()=Dec

)&

+(*= Pro%it and'oss

+(+=6(

44

+(,=Mar

)&

+(= Ban! +(1=&61

44

+(3= +(14= +(1&= +(1(=un

)

4

+(1)= Ban! +(1*=&61

4

4+(1+= +(1,= +(1= +(11=Sep

)4

+(13= Ban! +(34=&61

44

+(3&= +(3(= +(3)= +(3*=Dec

)&

5295) Balance c/d 5296)1,8

0 0

+(3= +(31= +(33=6(

4

4

+)44= +)4&= +)4(=6(

4

4+)4)=(4&

4

+)4*= +)4+= +)4,= +)4= +)41=

+)43=an

&

+)&4=Balance d +)&&=&61

44

+)&(= +)&)= +)&*=

+)&+=+)&,= =

+)&= Rent Recei"ale Account+)&1=

(443

+)&3= +)(4=

>

+)(&=(

443

+)((= +)()=

>

+)(*=Dec

)&

+)(+= Pro%it and'oss

+)(,=)64

44

+)(=an&

+)(1= Balance d +)(3=(44

+))4= 5331) Balancec/d

5332)300

+)))=Dec)

+))*= Ban! +))+=)6&4

4

7/26/2019 2010 Yr 9 POA Ans


&+)),= +))= +))1=

)6)44

+))3= +)*4= +)*&=)6)4

4

+)*(= +)*)= +)**= +)*+=(4&4

+)*,= +)*=

+)*1= +)*3= +)+4= +)+&=an&

+)+(= Balance d +)+)=)44

+)+*=+)++=9=F E@E$CI!E I: AdJust2ents for $e1enue+)+=+)+1= a=

+)+3= +&( O >,444 @ >(+44

+),4= +),&= Rent Recei"ale Account+),(=(44

3

+),)= +),*=>

+),+=(44

3

+),,= +),=>

+),1=Sep

t )4

+),3= Pro%it and'oss

+)4=(6+

44

+)&=Ma

y &

+)(= Ban! +))=&6(

44

+)*= +)+= +),= +)=

Aug&

+)1= Ban! +)3=

&6(44

+)14= +)1&= +)1(= +)1)=Sep

t )4

+)1*= Balance cd +)1+=&44

+)1,= +)1= +)11=(6+

4

4

+)13= +)34= +)3&=(6+

4

4+)3(=0ct

&

+)3)=Balance d +)3*=&44

+)3+= +)3,= +)3=

+)31=+)33= =

+*44= Rent Recei"ale Account+*4&=(44

3

+*4(= +*4)=>

+*4*=(44

3

+*4+= +*4,=>

7/26/2019 2010 Yr 9 POA Ans


+*4=Dec

)&

+*41= Pro%it and'oss

+*43=6(

44

+*&4=Mar

)&

+*&&= Ban! +*&(=)64

44

+*&)= +*&*= Balance cd +*&+=&61

44

+*&,=un

)4

+*&= Ban! +*&1=)64

44

+*&3= +*(4= +*(&= +*((=Sep

t )4

+*()= Ban! +*(*=)64

44

+*(+= +*(,= +*(=364

44

+*(1= +*(3= +*)4=364

44

+*)&= +*)(= +*))= +*)*=(4&

4

+*)+= +*),=

+*)= +*)1= +*)3= +**4=an

&

+**&= Balance d +**(=&61

44

+**)= +***= +**+= +**,= +**= +**1=+**3=+*+4=+*+&=+*+(=+*+)=

+*+*=+*++=+*+,=+*+=+*+1=+*+3=+*,4=+*,&=+*,(=+*,)=+*,*=+*,+=

+*,,=+*,=+*,1=+*,3=+*4=+*&=+*(=+*)=+**=+*+=+*,=

7/26/2019 2010 Yr 9 POA Ans


,..F E@E$CI!E A

,./F Tradin7+ Profit and Loss Account for t3e 4ear ended 9; Dece2ber )**=

+*3= +*14=>

+*1&=>

+*1(= +*1)=>

+*

+*1+= 0pening Stoc!+*1,=

+*1=&+631

+ +*11= Sales

+*13=(6+

,4

+*

+*3&= Purchases

+*3(=*)6

*++

+*3)=

+*3*= Less:Sales Returns

+*3+=E,14

=+*&

5497) Add: Carriageinwards

+*31=(6)

*+

+*33=*+614

4 ++44= ++4&= ++

++4)= Cost o% goods

a"ailale %or sale ++4*=

++4+=,&61

+ ++4,=

++4=

++

++43= Less Closingstoc!

++&4=

++&&=E&,61

44= ++&(=

++&)=

++

++&+= Cost o% Sales++&,=

++&=**631

+ ++&1=++&3=

++

);F ?ross Profit cd ++((=

)9F)=+/

++(*= ++(+= ++

++(= ++(1=

++(3=&611

4 ++)4= ++)&=++&

++))= ++)*= ++)+= ++),= ++)= ++

++)3= Salaries

++*4=,64

44 ++*&=

++*(= 2rossPro%it d ++*)=

++(,

++*+= Rent

++*,=)6(

4

4 ++*=

++*1= Commissi

on Recei"ed ++*3=

++

&+++&= Discount Allowed

+++(=&&+ +++)= +++*= ++++= ++

+++= Depreciation onMotor -ehicles

+++1=+64

*4 +++3= ++,4= ++,&= ++

++,)= Bad dets++,*=&+4 ++,+= ++,,= ++,= ++

++,3= Pro"ision %or addets

++4=+4 ++&= ++(= ++)= ++

7/26/2019 2010 Yr 9 POA Ans


+++= Ad"ertising

++,=64

44

++=(&6++

+ ++1= ++3= ++

/;F "et Profit ++1(=/9F.+)) ++1*= ++1+= ++

++1= ++11=

++13=(161

4 ++34= ++3&=++(1

++3)= ++3*= ++3+= ++3,= ++3= ++++33=

+,44==*;F Hussien

+,4(= Balance !3eet as at 9; Dece2ber )**=

+,4)= +,4*= +,4+= +,4,= +,4= +,41=

+,&4= #i$ed Assets+,&&= +,&(=

+,&)=

+,&*= 0wnerLs 5/uity

+,&+=

+,&= Motor-ehicles

+,&1=(1644

4

+,&3=+,(4=

+,(&=Capital on &an

+,((=)+64

44

+,(*= 'ess9Pro"ision %orDepreciation

+,(+=E&+6&

(4=

+,(,=&(6

114 +,(=

+,(1= Add9Net Pro%it

+,(3=6((

+

+,)&= 0%%ice5/uipment

+,)(=+,))=+64

44

+,)*=&61

14 +,)+=

+,),=*(6(

(

+

+,)1=

+,)3=

+,*4=

+,*&=

+,*(= 'ess9Drawings

+,*)=E&61

44=

+,*+= Current Assets

+,*,=

+,*=+,*1=

+,*3=Capital on )&Dec

+,+4=

+,+(= Closing stoc!

+,+)= +,+*=&,6144 +,++= +,+,=

+,+=

+,+3= Detors+,,4=)6+44 +,,&=

+,,(=

+,,)= Current 'iailities

+,,*=

+,,,= 'ess9Pro"ision %or addets

+,,=E&14=

+,,1=)6)

(4 +,,3=

+,4= Creditors

+,&=)633

4

7/26/2019 2010 Yr 9 POA Ans


+,)= Ban!

+,*= +,+=,6

,+ +,,=

+,= Accrued Ad"ertising

+,1=&644

4

+,14= Prepaid Rent+,1&= +,1(=

*44 +,1)= +,1*= +,1+=

+,1= AccruedCommission

+,11=

+,13=(+4

+,34= (6

+)+ +,3&= +,3(=

+,3*=

+,3+=

+,3,=

+,3=*+6*

&+ +,31=

+,33=

+4&= +4(= +4)= +4*= +4+= +4,=.*/F.*F E@E$CI!E B

.;*F 6ara3 Adeeba3.;;F Tradin7+ Profit and Loss Account for t3e 4ear ended 9* >une )**/

+&(=+&)=

>+&*=

> +&+=+&,=

>+&=

>

+&1= 0pening Stoc!+&3=

+(4=&6(4

4 +(&= Sales

+((=&+,6

444

+()=

+(*= Purchases

+(+=3*6

4

44

+(,=

+(= Less: Returns Inwards

+(1=E(644

4=

+(3=&+*6

4

44


+)&=&6*

44

+)(=3+6*4

4 +))= +)*= +)+=

+),= Cost o% goodsa"ailale %or sale +)=

+)1=&&(6,

44 +)3=

+*4=

+*&=

+*(= Less Closingstoc!

+*)=

+**=

E&6,44= +*+=

+*,=

+*=

+*1= Cost o% Sales+*3=

++4=3+644

4 ++&=++(=

++)=

.,F ?ross Profitcd +++=

.=F+**

* ++= ++1= ++3=

7/26/2019 2010 Yr 9 POA Ans


+,4= +,&=

+,(=&+*64

44 +,)= +,*=

+,+=&+*6

444

+,,= +,= +,1= +,3= +4= +&=

+(= Carriageoutwards

+)=

&6144 +*=

++= 2rossPro%it d +,=

+=

+36444

+1= 7ages andSalaries

+3=36+

44 +14=

+1&= DiscountRecei"ed +1(=

+1)=)6*4

4

+1*= Rent

+1+=361

44 +1,= +1= +11= +13=

+34= Sundry5$penses

+3&=

,6444 +3(= +3)= +3*= +3+=

+3,= Ban! Charges +3=&44

+31= +33= +144= +14&=

+14(= Pro"ision %orDout%ul Dets

+14)=,44

+14*=(614

4 +14+= +14,= +14=

/*/F "et Profit +143=

/;*F9,+=*

* +1&&= +1&(= +1&)=

+1&*= +1&+=

+1&,=

,(6*44

+1&= +1&1=

+1&3=

,(6*44

+1(4= +1(&= +1((= +1()= +1(*= +1(+=+1(,=/).F 6ara3 Adeeba3

/)/F Balance !3eet as at 9* >une )**/

/)F +1)4=>

+1)&= >

/9)F +1))=>

+1)*= >

+1)+= #i$ed Assets +1),= +1)= +1)1= 0wner?s5/uity9

+1)3= +1*4=

+1*&= #i$tures and#itting +1*(= +1*)=(16 /,,F 0peningCapital +1*+=+*6 +1*,=

+1*= +1*1= +1*3= +1+4= Add9 NetPro%it

+1+&=)*6

+1+(=

+1+)= Current Assets +1+*= +1++= +1+,= +1+=136

+1+1=

+1+3= Stoc! +1,4=&6

+1,&= +1,(= 'ess9Drawings

+1,)=(46

+1,*=

7/26/2019 2010 Yr 9 POA Ans


+1,+= Cash at Ban! +1,,=&)6

+1,= +1,1= ClosingCapital

+1,3= +14=,36+

44

+1&= Detors +1(=)46

+1)= +1*= +1+= +1,=

+1= E;= Pro"ision %orDout%ul Dets

+11=E,4

+13=,46

+114= Current'iailities

+11&= +11(=

+11)= +11*= +11+= +11,= Creditors +11=&16

+111=

+113= +134= +13&= +13(= 0wing5$penses

+13)=(4

+13*=&364

44

+13+= +13,= +13= +131= +133= +344=

+34&= +34(= +34)=116 +34*= +34+= +34,=116+44

+34= +341= +343= +3&4= +3&&= +3&(=+3&)=+3&*=+3&+=+3&,=+3&=+3&1=+3&3=+3(4=+3(&=))F E@E$CI!E C

)9F !3a3rifa3

),F Tradin7+ Profit and Loss Account for t3e 4ear ended 9; Dece2ber )**=

+3(+=+3(,=

>+3(=

> +3(1=+3(3=

>+3)4=

>

+3)&= 0pening Stoc!+3)(=

+3))=&+6&4

* +3)*= Sales

+3)+=*6*

44

+3),=

+3)= Purchases

+3)1=*,6((*

+3)3=

+3*4= Less:Sales Returns

+3*&=E&6,

4=

+3*(=(6,

*4

+3*)= Less: PurchasesReturns

+3**=E&6*

(4= +3*+= +3*,= +3*= +3*1=

5949) +3+4= +3+&= +3+(= +3+)= +3+*=

7/26/2019 2010 Yr 9 POA Ans


**614*


+3+,=3),

+3+=*+6*

4 +3+1= +3+3= +3,4=

+3,&= Cost o% goodsa"ailale %or sale +3,(=

+3,)=,461*

* +3,*=+3,+=

+3,,=

+3,= Less Closingstoc!

+3,1=

+3,3=E&46&

31= +34=

+3&=

+3(=

+3)= Cost o% Sales+3*=

+3+=+46,*

, +3,=+3=

+31=

.F ?ross Profitcd +314=

/;F

);+, +31(= +31)= +31*=

+31+= +31,=

+31=(6,*

4 +311= +313=

+334=(6,

*4

+33&= +33(= +33)= +33*= +33+= +33,=

+33= Interest on loan+331=+44 +333=

,444= 2rossPro%it d ,44&=

,44(=(&63

3*

,44)= Bad dets,44*=)+4 ,44+=

,44,= RentRecei"ed Eowing= ,44=

,441=)644

4

,443= Pro"ision %ordout%ul dets

,4&4=&6)

3, ,4&&= =*;)F "et Loss ,4&)=

=*;,F)+9

,

,4&+= 8ransports

,4&,=&6)

4* ,4&= ,4&1= ,4&3= ,4(4=

,4(&= Salaries

,4((=&46

,+1 ,4()= ,4(*= ,4(+= ,4(,=

,4(= Motor e$penses

,4(1=(63

( ,4(3= ,4)4= ,4)&= ,4)(=

,4))= Insurance ,4)*=)6*

4

,4)+= ,4),= ,4)= ,4)1=

7/26/2019 2010 Yr 9 POA Ans


4

,4)3= Rent

,4*4=(64

44 ,4*&= ,4*(= ,4*)= ,4**=

,4*+= 7ater 'ight

,4*,=(6+

4

4 ,4*= ,4*1= ,4*3= ,4+4=

,4+&= Stationery

,4+(=(6)

41

,4+)=(6)1

1 ,4+*= ,4++= ,4+,=

,4+= ,4+1=

,4+3=(6)1

1 ,4,4= ,4,&=

,4,(=(6)

11

,4,)=,4,*= Balance !3eet of !3a3rifa3 as at 9; Dece2ber )**=

,4,+= ,4,,= ,4,=> ,4,1=> ,4,3= ,44=> ,4&=>

,4(= #i$ed Assets,4)= ,4*=

,4+=

,4,= 0wnerLs 5/uity

,4= ,41=

,43= 0%%ice5/uipment

,414=,41&=36,

44 ,41(=

,41)=Capital on &an

,41*=*&6)

, ,41+=

,41,= #urniture

,41=,411=(6*

44

,413=&(64

44 ,434= 'ess9Net 'oss

,43&=E(6)

3

*= ,43(=

,43)=

,43*=

,43+= ,43,= ,43=

,431=)163

1( ,433=

,&44= Current Assets

,&4&=

,&4(=

,&4)=

,&4*= 'ess9Drawings

,&4+=E16(

44= ,&4,=

,&4= Closingstoc!

,&41= ,&43=&46&31

,&&4=

,&&&=Capital on )&Dec

,&&(=

,&&)=)46

,&&*= Detors

,&&+=&)6

3+1 ,&&,= ,&&= ,&&1=

,&&3= ,&(4=

,&(&= 'ess9 ,&((= ,&()= ,&(*= ,&(+= 'ong; ,&(,= ,&(=

7/26/2019 2010 Yr 9 POA Ans


Pro"ision %or addets

&6)3,

&(6+,( term 'iailities

,&(1= Re"enue0wing

,&(3= ,&)4=)64

44 ,&)&=

,&)(= Ban!'oan ,&))=

,&)*=&46

,&)+= Ban!

,&),= ,&)=&+6

+4* ,&)1= ,&)3= ,&*4= ,&*&=

,&*(= Cash,&*)= ,&**=

*14 ,&*+=,&*,= Curren

t 'iailities ,&*= ,&*1=

,&*3= Prepaid5$penses

,&+4=

,&+&=34*

,&+(=*(6,

*1

,&+)= Creditors

,&+*=&(6&

14 ,&++=

,&+,=

,&+=

,&+1= ,&+3=,&,4= 5$pen

ses 0wing

,&,&=&6,1

,

,&,(=&)6

,&,)=

,&,*=

,&,+=

,&,,=+*6,

*1 ,&,=

,&,1=

,&,3=+*6

,&4=,&&=,&(=,&)=,&*=

,&+==;.=F E@E$CI!E D=;..F $i8un

=;./F Tradin7+ Profit and Loss Account for t3e 4ear ended 9* >une )**.

,&3=,&14=>

,&1&=> ,&1(=

,&1)=>

,&1*=>

,&1+= 0pening Stoc!,&1,=

,&1=&,6

+4 ,&11= Sales

,&13=*+6

)44

,&34=

,&3&= Purchases

,&3(=(&6 ,&3)=

,&3*= Less:

Sales Returns

,&3+=

E)44=

,&3,=

*+6444

,&3= Less: PurchasesReturns

,&31=E&6

,&33= ,(44= ,(4&= ,(4(=

6203)

,(4*=(46

,(4+= ,(4,= ,(4= ,(41=6209) Add: Duty on ,(&4= ,(&&= ,(&(= ,(&)= ,(&*=

7/26/2019 2010 Yr 9 POA Ans


Purchases(6&

6215) Carriageinwards

,(&,=&6

,(&=()63

&4 ,(&1= ,(&3= ,((4=

,((&= Cost o% goodsa"ailale %or sale ,(((=

,(()=*46,

,4 ,((*=

,((+=

,((,=

,((= Less Closingstoc!

,((1=

,((3=E&164

44= ,()4=

,()&=

,()(=

,())= Cost o% Sales,()*=

,()+=((6,

,4 ,(),=

,()=

,()1=

=)9F ?ross Profit cd ,(*4=

=),;F))+9

,* ,(*(= ,(*)= ,(**=

,(*+= ,(*,=

,(*=*+64

44 ,(*1= ,(*3=

,(+4=*+64

44

,(+&= ,(+(= ,(+)= ,(+*= ,(++= ,(+,=

,(+= Repairs and

maintenance

,(+1=,1

,(+3=

,(,4= 2ross Pro%it

d ,(,&=

,(,(=((6)

*

4

,(,)= Carriageoutwards

,(,*=+*

,(,+=,(,,= Discount

Recei"ed ,(,=,(,1=

(14

,(,3= Rent

,(4=*6(

,(&=,((= Commission

Recei"ed ,()=

,(*=&6*4

4

,(+= Bad dets

,(,=)4

,(=,(1= Pro"ision %or

Dout%ul Dets ,(3=,(14=

+

,(1&= Depreciation o%

"ehicles

,(1(=*6(

,(1)=363(

4 ,(1*= ,(1+= ,(1,=

=)/.F "et Profit ,(11=

=)/F;,+;

. ,(34= ,(3&= ,(3(=

,(3)= ,(3*=

,(3+=(*64

3+ ,(3,= ,(3=

,(31=(*64

3+

,(33=

7/26/2019 2010 Yr 9 POA Ans


,)44= Balance !3eet of $i8un as at 9* >une )**.

,)4&=,)4(= ,)4)=

>,)4*=

> ,)4+=,)4,=>

,)4=>

,)41= #i$ed Assets,)43= ,)&4=

,)&&=

,)&(= 0wnerLs5/uity

,)&)= ,)&*=

,)&+= Motor

-ehicles

,)&,=)464

4

4 ,)&= ,)&1=

,)&3= Capital

on & uly 4,

,)(4=)+6

,)(&=

,)((= 'ess9 Pro"ision%or Depreciation

,)()=E&)6

(44=

,)(*=&,6

144 ,)(+=

,)(,= Add9Net Pro%it

,)(=&*6

,)(1=

,)(3= 0%%ice5/uipment

,))4= ,))&=6+

44

,))(=(*6)

44 ,)))=

,))*=*36

,))+=

,)),=,))= ,))1=

,))3=

,)*4= 'ess9Drawings

,)*&=E&6,)*(=

,)*)= Current Assets

,)**=

,)*+=,)*,=

,)*= Capitalon )4 une 4 ,)*1=

,)*3=*6

,(+

,)+4= Stoc!

,)+&= ,)+(=&16

44

4 ,)+)= ,)+*=

,)++=

,)+,=

,)+= Detors

,)+1=*6+4

4 ,)+3= ,),4=,),&= Current

'iailities,),(=

,),)=

,),*= 'ess9 Pro"ision%or ad dets

,),+=E((+

=

,),,=*6(

+ ,),=

,),1= Creditor s

,),3=+64

,)4=

,)&= Deposit %orrent

,)(=,))=)+4 ,)*=

,)+= AccruedCarriage Inwards

,),=,4

,)=

,)1= Ban!

,)3= ,)14=

,6+4

,)1&=

(36)+

,)1(= Commission in ad"ance

,)1)=*4

,)1*=

,64+4

,)1+= ,)1,= ,)1= ,)11= ,)13= ,)34= ,)3&=,)3(= ,)3)= ,)3*= ,)3+= ,)3,= ,)3= ,)31=

,)33=

,*44=

,*4&=

,*4(=+)6,

+ ,*4)=

,*4*=

,*4+=+)6

,+

7/26/2019 2010 Yr 9 POA Ans


,*4,=,*4=,*41=,*43=,*&4=,*&&=,*&(=,*&)=

,*&*==,;F E@E$CI!E E,*&,=

=,;.F aisara

=,;/F Inco2e !tate2ent for t3e 4ear ended 9; Au7ust )*;*

,*&3=,*(4=

>,*(&=

> ,*((=,*()=>

,*(*=>

,*(+= 0pening Stoc!,*(,=

,*(=3 ,+4 ,*(1= Sales ,*(3=

,*)4=&(&

)44

,*)&= Purchases ,*)(=

,*))= ,

,44 ,*)*= ,*)+= ,*),=

,*)= Add: Carriageon purchases ,*)1=

,*)3=& (,4 ,**4= ,**&= ,**(=

6443) ,***=

,**+=1+&4 ,**,= ,**= ,**1=

,**3= Less Closingstoc!

,*+4=

,*+&=E&&

(44= ,*+(=

,*+)=

,*+*=

,*++= Cost o% Sales,*+,=

,*+=,)&4 ,*+1=

,*+3=

,*,4=

=,=;F ?ross Profitcd ,*,(=

=,=9F9* ,*,*= ,*,+= ,*,,=

,*,= ,*,1=

,*,3=&(&

)44 ,*4= ,*&=

,*(=&(&

)44

7/26/2019 2010 Yr 9 POA Ans


,*)= ,**= ,*+= ,*,= ,*= ,*1=

,*3= 7ages andsalaries

,*14=(,

4+4 ,*1&=

,*1(= 2ross Pro%itd ,*1)=

,*1*=+)334

,*1+= Rent and rates

,*1,=

(44 ,*1=

,*11= DiscountRecei"ed ,*13=

,*34=*,4

,*3&= Insurance

,*3(=&*14 ,*3)=

,*3*= RentRecei"ed ,*3+=

,*3,=&+4

,*3= Sundrye$penses

,*31=&4

,4 ,*33= ,+44= ,+4&= ,+4(=,+4)= Pro"ision %or

dout%ul dets,+4*=*+4 ,+4+= ,+4,= ,+4= ,+41=

,+43= Depreciation9#i$tures and e/uipment

,+&4=(444 ,+&&= ,+&(= ,+&)= ,+&*=

,+&+= Accountancy%ees

,+&,=&+

44

,+&=*3*

*4 ,+&1= ,+&3= ,+(4=

=);F "et Profit ,+((==)9F= .=* ,+(*= ,+(+= ,+(,=

,+(= ,+(1=

,+(3=+,(44 ,+)4= ,+)&=

,+)(=+,(44

,+))=,+)*= Balance !3eet of aisara as at 9; Au7ust )*;*

,+)+=,+),= ,+)=

>,+)1=

> ,+)3=,+*4=

>,+*&=>

,+*(= #i$ed Assets,+*)= ,+**=

,+*+=

,+*,= 0wnerLs5/uity

,+*= ,+*1=

,+*3= #ittings ande/uipment

,++4= ,++&=&4

444 ,++(=

,++)= Capitalon & Sept (443

,++*=(3444 ,+++=

,++,= 'ess9 Pro"ision%or Depreciation

,++= ,++1=E(

,++3=1

,+,4= Add9Net Pro%it

,+,&=,

,+,(=

7/26/2019 2010 Yr 9 POA Ans


444=

444

,4

,+,)=

,+,*=

,+,+= ,+,,= ,+,=

,+,1=)+,

4 ,+,3=

,+4= Current Assets

,+&=

,+(=

,+)=

,+*= 'ess9Drawings

,++=E&1

((4= ,+,=

,+= Stoc!

,+1= ,+3=&&

(44

,+14=

,+1&= Capitalon )& Aug (4&4 ,+1(=

,+1)=&

,+1*= Detors

,+1+=&&

(+4 ,+1,= ,+1= ,+11=

,+13= ,+34=

,+3&= 'ess9 Pro"ision%or ad dets

,+3(=E*+

4=

,+3)=&4

144 ,+3*=

,+3+= Current'iailities

,+3,= ,+3=

,+31= Prepaid rentand rates

,+33=

,,44=&+4

,,4&=

((&+4

,,4(= Creditor s

,,4)=

(44 ,,4*=

,,4+=

,,4,=

,,4= ,,41=,,43= Ban!

o"erdra%t

,,&4=&+,4 ,,&&=

,,&(=

,,&)=

,,&*= ,,&+=

,,&,= 7ages

and salaries Accrued

,,&=()

+4 ,,&1=

,,&3=

,,(4=

,,(&= ,,((=,,()= Accounta

ncy %ee accrued

,,(*=&+44

,,(+=&(

,,(,= ,,(= ,,(1= ,,(3= ,,)4= ,,)&= ,,)(=,,))= ,,)*= ,,)+= ,,),=

)4&

,,)= ,,)1= ,,)3=)4

7/26/2019 2010 Yr 9 POA Ans


+4

,,*4= ,,*&= ,,*(=

,,*)= ,,**= ,,*+= ,,*,=

,,*=,,*1=,,*3=

,,+4=,,+&=,,+(=,,+)=,,+*=,,++====F==.F==/F==F Exercise A,,,4=

,,,&= Manu%acturing Account %or the year ended )& Decemer (441

,,,(= Raw Materials9 ,,,)=> ,,,*=> ,,,+= ,,,,=>,,,= Stoc! & an ,,,1=

((6&44,,,3= ,,4= Productio

n Cost,,&=,&(6

,,(= Purchases ,,)=()*6+44

,,*= ,,+= ,,,=

,,= Carriage onPurchases

,,1=,6344

,,3= ,,14= ,,1&=

,,1(= ,,1)= ,,1*=)(*6+4

4

,,1+= ,,1,=

,,1= 'ess9 Closing Stoc! ,,11= ,,13=

()6*44

,,34= ,,3&=

,,3(= Cost o% raw materialused

,,3)= ,,3*=)4&6&4

4

,,3+= ,,3,=

,,3= Direct wages ,,31= ,,33=&&&6)4

4

,44= ,4&=

,4(= PRIM5 C0S8 ,4)= ,4*=*&(6*4

4

,4+= ,4,=

,4= #actory 0"erhead9 ,41= ,43= ,&4= ,&&=

,&(= Depreciation onMachinery

,&)=*+6)44

,&*= ,&+= ,&,=

,&= #actory Salaries ,&1=&6(44

,&3= ,(4= ,(&=

,((= 5lectricity ,()=,,6&44

,(*= ,(+= ,(,=

,(= #actory Insurance ,(1=&(6444

,(3= ,)4= ,)&=

,)(= #actory cleaning ,))=+644

,)*=(446)4

,)+= ,),=

7/26/2019 2010 Yr 9 POA Ans


4,)= ,)1= ,)3=

,&(644

,*4= ,*&=,&(6

,*(= ,*)= ,**= ,*+= ,*,=

,*=

=.,/F Exercise B,*3=,+4= Manu%acturing Account %or the year ended )& Decemer (441

,+&= Raw Materials9 ,+(=>

,+)=>

,+*= ,++=>

,+,= Stoc! & an ,+=)&6+44

,+1= ,+3= Production Cost

,,4=&*+6

,,&= Purchases ,,(=336444

,,)= ,,*= ,,+=

,,,= Duty on rawmaterial

,,=)6+&4

,,1= ,,3= ,4=

,&= ,(= ,)=

&)*64&4

,*= ,+=

,,= 'ess9 Closing Stoc! ,= ,1=*&6*44

,3= ,14=

,1&= Cost o% raw materialused

,1(= ,1)=3(6,&4

,1*= ,1+=

,1,= Production wages ,1= ,11=))6+4

,13= ,34=

,3&= PRIM5 C0S8 ,3(= ,3)=&(,6),

4

,3*= ,3+=

,3,= #actory 0"erhead9 ,3= ,31= ,33= ,144=,14&= #actory super"isor?s

wages,14(=

16444,14)= ,14*= ,14+=

,14,= #actory power ,14=&6(44

,141= ,143= ,1&4=

,1&&= #actory rent ,1&(=(6444

,1&)= ,1&*= ,1&+=

,1&,= 0ther %actorye$penses

,1&=*6()4

,1&1=&+6*)4

,1&3= ,1(4=

,1(&= 7or! in progress9 ,1((= ,1()= ,1(*= ,1(+=

,1(,= 0pening 7IP ,1(=&6&44 ,1(1= ,1(3= ,1)4=

,1)&= 'ess9 Closing 7IP ,1)(=&)643+

,1))=*644+

,1)*= ,1)+=

,1),= ,1)= ,1)1= ,1)3= ,1*4=

,1*&= ,1*(= ,1*)=&*+63

+

,1**= ,1*+=&*+6

,1*,= ,1*= ,1*1= ,1*3= ,1+4=

7/26/2019 2010 Yr 9 POA Ans


,1+&==/)F Exercise C,1+)=

,1+*= Manu%acturing Account %or the year ended )& Decemer (441,1++= Raw Materials9 ,1+,=

>,1+=

>,1+1= ,1+3=

>

,1,4= Stoc! & an ,1,&= ,1,(=&6&41 ,1,)= Cost o% Production ,1,*=)+6

,1,+= Purchases ,1,,=&*6(

43

,1,= ,1,1= ,1,3=

,14= 'ess9 Returns ,1&=E34

4=

,1(=&)6)4

3

,1)= ,1*=

,1+= Carriage inwards ,1,= ,1=

)631(

,11= ,13=

,114= ,11&= ,11(=&16)4

3

,11)= ,11*=

,11+= 'ess9 Stoc! )4 une(441

,11,= ,11=E&6&3

4=

,111= ,113=

,134= Cost o% raw materialused

,13&= ,13(=&6&&

3

,13)= ,13*=

,13+= Manu%acturing wages ,13,= ,13=6,

,131= ,133=

,344= PRIM5 C0S8 ,34&= ,34(=(*613

+

,34)= ,34*=

,34+= #actory o"erheads9 ,34,= ,34= ,341= ,343=,3&4= Salaries ,3&&=

*6(+

,3&(= ,3&)= ,3&*=

,3&+= Rent ,3&,=&6(,

4

,3&= ,3&1= ,3&3=

,3(4= Insurance ,3(&=*(4

,3((= ,3()= ,3(*=

,3(+= 5lectricity ,3(,=344

,3(= ,3(1= ,3(3=

,3)4= Depreciation on Plantand Mac

,3)&=)6,,

(

,3)(=&463,

,3))= ,3)*=

,3)+= 7or! in Progress ,3),= ,3)= ,3)1= ,3)3=,3*4= 0pening ,3*&=

*+1,3*(= ,3*)= ,3**=

,3*+= 'ess9 Closing ,3*,=E*)

,3*=(+

,3*1= ,3*3=

7/26/2019 2010 Yr 9 POA Ans


)=

,3+4= ,3+&= ,3+(=)+611

,3+)= ,3+*=

,3++=,3+,= 8rading Account %or the year ended )& Decemer (441

,3+= #inished 2oods ,3+1=> ,3+3= ,3,4=>,3,&= 0pening Stoc! ,3,(=

(6),

,3,)= Sales ,3,*=+(6

,3,+= Cost o% Production ,3,,=)+6

11

,3,= ,3,1=

,3,3= ,34=

)16(+*

,3&= ,3(=

,3)= 'ess9 Closing stoc! ,3*=E)6

++1=

,3+= ,3,=

,3= Cost o% goods sold ,31=)*6

,3,

,33= ,314=

,31&= 2ross Pro%it ,31(=&16

441

,31)= ,31*=

,31+= ,31,=+(6

4

*

,31= ,311=+(6

,313= ,334= ,33&= ,33(=,33)=

,33*= Pro%it and 'oss Account %or the year ended )& Decemer (441,33+= ,33,=

>,33=

>,331= ,333=

>444= 0%%ice wages 44&=

(6+3(44(= 44)= 2ross pro%it 44*=

&1

44+= 0%%ice salaries 44,= 44= 441= 443=

7/26/2019 2010 Yr 9 POA Ans


&6)&(4&4= Ad"ertising 4&&=

14,4&(= 4&)= 4&*=

4&+= Depreciation onMotor -ans

4&,=&6&(4

4&= 4&1= 4&3=

4(4= Depreciation on#urniture

4(&=))1

4((= 4()= 4(*=

4(+= 0%%ice Rent 4(,=

*(4

4(= 4(1= 4(3=

4)4= 8otal e$penses 4)&= 4)(=,6&,

1

4))= 4)*=

4)+= Net Pro%it 4),= 4)=&&61

*4

4)1= 4)3=

4*4= 4*&= 4*(=&164

41

4*)= 4**=&1

4*+=4*,=4*=4*1=.*,F Exercise D4+4=

4+&= Manu%acturing Account %or the year ended )& Decemer (4414+(= Raw Materials9 4+)=

>4+*=

>4++= 4+,=

>4+= Stoc! & an 4+1= 4+3=

&6&414,4= Mar!et

"alue4,&=+46

4,(= Purchases 4,)=&*6(

43

4,*= 4,+= 4,,=

4,= 'ess9 Returns 4,1=E34

4=

4,3=&)6)4

3

44= 4&=

4(= Carriage inwards 4)= 4*=)631(

4+= 4,=

4= 41= 43=

&16)43

414= 41&=

41(= 'ess9 Stoc! )4 une(441

41)= 41*=E&6&3

4=

41+= 41,=

41= Cost o% raw materialused

411= 413=&6&&

3

434= 43&=

43(= Manu%acturing wages 43)= 43*=6,

43+= 43,=

7/26/2019 2010 Yr 9 POA Ans


43= PRIM5 C0S8 431= 433=(*613

+

&44= &4&=

&4(= #actory o"erheads9 &4)= &4*= &4+= &4,=&4= Salaries &41=

*6(+

&43= &&4= &&&=

&&(= Rent &&)=&6(,

4

&&*= &&+= &&,=

&&= Insurance &&1=*(4

&&3= &(4= &(&=

&((= 5lectricity &()=344

&(*= &(+= &(,=

&(= Depreciation on Plantand Mac

&(1=)6,,

(

&(3=&463,

&)4= &)&=

&)(= 7or! in Progress &))= &)*= &)+= &),=&)= 0pening &)1=

*+1

&)3= &*4= &*&=

&*(= 'ess9 Closing &*)=E*)

)=

&**=(+

&*+= &*,=

&*= Cost o% Production &*1= &*3=)+611

&+4= &+&=

&+(= 2ross Pro%it onManu%actured goods

&+)= &+*=&*6&&

)

&++= &+,=

&+= &+1= &+3=

+46444

&,4= &,&=

+46

&,(=&,)= 8rading Account %or the year ended )& Decemer (441

&,*= #inished 2oods &,+=>

&,,= &,=>

&,1= 0pening Stoc! &,3=(6)

,

&4= Sales &&=+(6

&(= Add9 Mar!et "alue &)=+46

444

&*= &+=

&,= &=+(6

),

&1= &3=

&14= 'ess9 Closing stoc! &1&=E)6

&1(= &1)=

7/26/2019 2010 Yr 9 POA Ans


++1=

&1*= Cost o% goods sold &1+=*16

14

3

&1,= &1=

&11= 2ross Pro%it &13=)61

3+

&34= &3&=

&3(= &3)=+(6

4*

&3*= &3+=+(6

&3,= &3= &31= &33=

(44= (4&= Pro%it and 'oss Account %or the year ended )& Decemer (441(4(= (4)=

>(4*=

>(4+= (4,=

>(4= 0%%ice wages (41=

(6+3((43= (&4= 2ross pro%it9 (&&=

(&(= 0%%ice salaries (&)=&6)&(

(&*= (&+= Manu%acturedgoods

(&,=&*

(&= Ad"ertising (&1=14,

(&3= ((4= 8rading ((&=)6

(((= Depreciation onMotor -ans

(()=&6&(4

((*= ((+= ((,=

((= Depreciation on#urniture

((1=))1

((3= ()4= ()&=

()(= 0%%ice Rent ())=*(4

()*= ()+= (),=

()= 8otal e$penses ()1= ()3=,6&,

1

(*4= (*&=

(*(= Net Pro%it (*)= (**=&&61

*4

(*+= (*,=

(*= (*1= (*3=&164

41

(+4= (+&=&1

(+(=.)9F.),F Exercise E(++=

(+,= Manu%acturing Account %or the year ended )& Decemer (441

7/26/2019 2010 Yr 9 POA Ans


(+= Raw Materials (+1=>

(+3=>

(,4= (,&=>

(,(= 0pening stoc! (,)=)634

4

(,*= (,+= Production Cost

(,,=116,14

(,= Purchases (,1=)61

4

4

(,3= (4= (&=

((= ()=*&6

44

(*= (+= (,=

(= Closing Stoc! (1=E*6+

44=

(3= (14= (1&=

(1(= Cost o% raw materialused

(1)= (1*=)6(

44

(1+= (1,=

(1= Direct e$penses9 (11= (13= (34= (3&=

(3(= Manu%acturing wages (3)= (3*=(&63

44

(3+= (3,=

.).F P$IME CO!T (31= .)F+;

**

)44= )4&=

)4(= #actory o"erheadIndirect e$penses

)4)= )4*= )4+= )4,=

)4= Depreciation onmanu%acturing Plant

)41=+6*)

4

)43= )&4= )&&=

)&(= #actory e$penses )&)=&46(

44

)&*= )&+= )&,=

)&= #actory 5lectricity )&1=6+,

4

)&3= )(4= )(&=

)((= #actory Rent )()=,6*1

4

)(*= )(+= )(,=

)(= )(1= )(3=(36+

14

))4= ))&=

))(= )))= ))*=116,

14

))+= )),=116,14

7/26/2019 2010 Yr 9 POA Ans


))= ))1= ))3= )*4= )*&=

)*(= )*)= )**= )*+= )*,=

)*= 8rading and Pro%it and 'oss Account %or the year ended )& Decemer (441)*1= #inished 2oods )*3=

>)+4=

>)+&= )+(=

>

)+)= 0pening Stoc! )+*=16*44

)++= )+,= Sales )+=&+46444

)+1= Production Cost )+3=116,

14

),4= ),&= ),(=

),)= ),*= ),+=364

1

4

),,= ),=

),1= E;= Closing Stoc! ),3= )4=E3634

4=

)&= )(=

))= Cost o% Sales )*= )+=16&

14

),= )=

)1= 2ross Pro%it )3= .9/*F=)+/

)

*

)1&= )1(=

)1)= )1*= )1+=&+46

444

)1,= )1=&+46

444

)11= )13= )34= )3&= )3(=)3)= 'oan interest )3*=

&6(44

)3+= )3,= 2rossPro%it on 8rading

)3=,(61

(4

)31= Depreciation on

Deli"ery "an

)33=

(6(+4

*44= *4&= *4(=

*4)= 0%%ice Rent *4*=(4

*4+= *4,= *4=

*41= 0%%ice 5lectricity *43=1*4

*&4= *&&= *&(=

*&)= 0%%ice salaries *&*=16*4

4

*&+= *&,= *&=

*&1= 2eneral o%%ice *&3= *(4= *(&= *((=

7/26/2019 2010 Yr 9 POA Ans


e$penses )6)44

*()= Deli"ery "ane$penses

*(*=)634

4

*(+= *(,= *(=

*(1= 7ages o% deli"ery"an dri"ers

*(3=3644

4

*)4= *)&= *)(=

*))= Ad"ertising *)*=,634

4

*)+= *),= *)=

*)1= Bad Dets *)3=&6(4

4

**4=)6

&4

**&= **(=

**)= Net Pro%it ***= .,,F)+;

;*

**,= **=

**1= **3= *+4=,(61

(4

*+&= *+(=,(61

(4

*+)= *+*= *++= *+,= *+=.,/F.,F.,=*F.,=;F.,=)F.,=9F.,=,F

.,=F Exercise 6.,==F

*,= Manu%acturing Account %or the year ended )& 0ctoer (4&4*,1= Raw Materials *,3=

>*4=

>*&= *(=

>*)= 0pening stoc! **=

(,44

*+= *,= Production Cost

*=*((),4

*1= Purchases *3=(&)

(44

*14= *1&= *1(=

*1)= *1*=()3

344

*1+= *1,= *1=

*11= Closing Stoc! *13=E)4

,

*34= *3&= *3(=

7/26/2019 2010 Yr 9 POA Ans


*4=

*3)= Cost o% raw materialused

*3*= *3+=(43

(,4

*3,= *3=

*31= Direct %actory wages *33= +44=&+*44

+4&= +4(=

.*9F P$IME CO!T +4*= +4+=),,

,,4

+4,= +4=

+41= #actory o"erhead +43= +&4= +&&= +&(=

+&)= #actory manager?ssalary +&*=&*144

+&+= +&,= +&=

+&1= Indirect %actorye$penses

+&3=()

(44

+(4= +(&= +((=

+()= Depreciation o%%actory plant

+(*= +(+= +(,= +(=

+(1= and machinery +(3=&1444

+)4=+,444

+)&= +)(=

+))= +)*= +)+= +),= +)=

+)1= 7or! in Progress9 +)3= +*4= +*&= +*(=

+*)= 0pening +**=

3

44

+*+= +*,= +*=

+*1= 'ess9 Closing +*3=E1(44=

++4=E)44=

++&= ++(=

++)= ++*= +++=*((

)

++,= ++=*((),4

7/26/2019 2010 Yr 9 POA Ans


,4

++1= ++3= +,4= +,&= +,(=

+,)= +,*= +,+= +,,= +,=

+,1= 8rading and Pro%it and 'oss Account %or the year ended )& 0ctoer (4&4

+,3= #inished 2oods +4=> +&=> +(= +)=>+*= 0pening Stoc! ++= +,=

2450

+= Sales +1=525

300

+3= Production Cost +14= +1&=422

360

+1(= +1)=

+1*= Purchases +1+=15800

+1,= +1= +11=

+13= 'ess9 PurchasesReturns

+34=(90

0)

+3&=14

900

+3(= +3)=

+3*= +3+= +3,=439

710

+3= +31=

+33= E;= Closing Stoc! ,44= ,4&=E2150=

,4(= ,4)=

,4*= Cost o% Sales ,4+= ,4,=437

5

60

,4= ,41=

,43= 2ross Pro%it cd ,&4= .=;;F87740

,&(= ,&)=

,&*= ,&+= ,&,=525

3

,&= ,&1=525

3

7/26/2019 2010 Yr 9 POA Ans


00

00

,&3= ,(4= ,(&= ,((= ,()=,(*= Ofce saa!"es ,(+=

36200

,(,= ,(= 2rossPro%it d

,(1=87

740

,(3= S#$%!& 'fceee$ses

,)4=18

600

,)&= ,)(= *"sc'#$+s !ece",e%

,))=5100

,)*= *"s+!"-#+"'$ c's+s ,)+=21

540

,),= 7637) Re%#c+"'$ "$ !',"s"'$

,)1=

,)3= *e!ec"a+"'$ '.

'fce e/#"e$+

,*4=

3456

,*&=

33,

,*(= .'!

%'#-+.# %e-+s

,*)=

11

,**= Net Pro%it ,*+= .=,=F13055

,*= ,*1=

,*3= ,+4= ,+&=92

8

51

,+(= ,+)=92

8

51

,+*= ,++= ,+,= ,+= ,+1=.=F.==*F.==;F.==)F.==9F.==,F.==F.===F.==.F.==/F

,,3= Balance !3eet of Ha2ada as at 9; October )*;*

,4=

,&=Co

st

,(=Pro

"

,)=NB

- ,*=,+=

>,,=

>

,= #i$ed Assets,1=

>,3=

>,14=

>,1&= 0wnerLs

5/uity,1(= ,1)=

,1*= #actory plant machinery

,1+=14

,1,=+*

,1=(,

,11= Capitalon & Sept (443

,13=14

,34=

7/26/2019 2010 Yr 9 POA Ans


444

444

444

*4

,3&= 'ess9 Pro"ision%or Depreciation

,3(=(*

444

,3)=&1

1&,

,3*=+&1*

,3+= Add9Net Pro%it

,3,=&)

4++ ,3=

,31=

,33=&4*

444

44=(

1&,

4&=)&

&1* 4(=

4)=3)

3+ 4*=

4+= Current Assets

4,=

4=

41=

43= 'ess9Drawings

&4=E&&

,44= &&=

&(= Stoc!9 &)= &*= &+= &,= Capitalon )& Aug (4&4 &= &1=1( &3+

&3= Rawmaterials

(4=)4

,*4 (&= ((= ()= (*= (+=

(,= 7or! inprogress

(=1(44 (1= (3=

)4= Current'iailities )&= )(=

))= #inishedgoods

)*=(&+4

)+=*4334 ),=

)= Creditor s

)1=&3,44 )3=

*4= Detors

*&=)3

*+4 *(= *)=

**= Accrueddirect %actory wages

*+=&(

&44

*,=)& 44

*= 'ess9 Pro"ision%or Dout%ul dets

*1=E1

3=

*3=)1

,,& +4= +&=

+(= +)=

+*= Cash at an!

++= +,=&(44 += +1= +3= ,4=

,&= Prepaiddistriution costs

,(= ,)=&1

,*=1(

,+= ,,= ,=

7/26/2019 2010 Yr 9 POA Ans


,4

&&

,1= ,3= 4= &= (= )= *=+= ,= = 1= 3= 14= 1&=1(= 1)= 1*= 1+= 1,= 1= 11=

13=

34=

3&=

3(=&&)

13+ 3)= 3*=

3+=&&)13+

3,=3= 31=

33= 144=14&=

14(=14)=14*=./*F./*=F./*.F./*/F./*F

./;*F./;;F

./;)F O1erti2e1&)=

1&*= Normal time 1&+= *4 hrs $>&4

1&,= @ >*44

1&= 0"ertime at time and ahal%

1&1= * hrs $ & $ >&4

1&3= @ >,4

1(4= 0"ertime at douletime

1(&= ( hrs $ ($>&4

1((= @ >*4

./)9F ?ross Pa4 ./),F ./)F K (**

1(,= 1(= 1(1=1(3=./9*F./9;F Co22ission

1)(=1))= Basic salary 1)*= 9 > 1441)+= Commission E+ $ >&446444= 1),= 9 > +6444./9.F Total 7ross salar4 ./9/F : ( +/**

1)3=./,*F./,;F

./,)F./,9F

./,,F

./,F

./,=F !ALA$& DEDUCTIO"

1*= 2ross salary 1*1= 1*3=>*644

41+4= 'ess9

Deductions1+&= 1+(=

1+)= PA5 1+*= 1++=

7/26/2019 2010 Yr 9 POA Ans


>&6444

1+,= Jealthsurcharge

1+=>

14

1+1=

1+3= NationalInsurance

1,4=>

&(4

1,&=

1,(= Union dues 1,)=>

+4

1,*=

1,+= Credit Union 1,,=>

+44

1,=E>

&6+

4=./=/F "et !alar4 ./=F ./.*F

()+)*

1&=./.)F PA&$OLL $E?I!TE$

./.9F Pa4roll $e7ister

7874)

Employee

7875)Ho

ur

!or" ed

787#)Pay

rateperhour

7877)$

7878)%e

rtime'hour)

787()7880)ro

Pay

7881)788*)

$

7883) +edu,tion

7884)7885)-otal788#)+edu

,tion

7887)$

7888)788().et

Pay

78(0)$

78(#).atio

nal

/nuran,e

78(7)$

78(8)P

E

78(()$

7902)A-a%"

7903)40

7904)200

7905) 7906)800

0

7907)323

7908)10

2

2

7909)1345

7910)6655

7911)a+!"s

&a

7912)44

7913)300

7914)4

7915)138

00

7916)578

7917)27

94

7918)3372

7919)1042

8

7920)C'

-"

7921)40

7922)250

7923) 7924)100

00

7925)509

7926)99

0

7927)1499

7928)8501

7929)*a"

7930)16

7931)250

7932) 7933)400

7934)251

7935)24

7936)497

7937)3503

7/26/2019 2010 Yr 9 POA Ans


a 0 67938)

E"a7939)40

7940)250

7941) 7942)100

00

7943)509

7944)10

00

7945)1509

7946)8491

7947)Fa!a

$

7948)40

7949)200

7950) 7951)800

0

7952)473

7953)53

2

7954)1005

7955)6995

7956)'a

7957)44

7958)450

7959)4

7960)207

00

7961)350

7962)31

95

7963)3545

7964)1715

5

7965)a!"+a

7966)40

7967)250

7968) 7969)100

00

7970)359

7971)16

50

7972)2009

7973)7991

7974)7(75) E2ample :

..=F Abu Ba<ar%s Ca<e House

7977) Cas ''7978) 7979) 7980)

7981)20

09

7982) 7983)

7984) 7985) 7986) 7987) #

&

14

7988) a:es

7989)1;900

7990) 7991) 7992) 7993) 7994) 7995)

7996)

7997) a:es acc'#$+

7998)20

09

7999) 8000)

8001) 8002) 8003)

8004) #

&

14

8005) Cas 8006)1;9

00

8007) 8008) 8009)

8010) 8011) I$c'e +a 8012)620

8013) 8014) 8015)

8016) 8017) Na+"'$aI$s#!a$ce

8018)350

8019) 8020) 8021)

8022) 8023) Pe$s"'$c'$+!"-#+"'$

8024)100

8025) 8026) 8027)

8028) 8029) T!a%e #$"'$s#-sc!"+"'$

8030)230

8031) 8032) 8033)

8034)

7/26/2019 2010 Yr 9 POA Ans


8035) I$c'e Ta acc'#$+

8036) 8037) 8038)

8039)20

8040) 8041)

8042) 8043) 8044) 8045) #

8046) a:es 8047)620

8048) 8049) 8050) 8051) 8052) 8053)

8054)

8055) Na+"'$a I$s#!a$ce acc'#$+

8056) 8057) 8058)

8059)20

8060) 8061)

8062) 8063) 8064) 8065) #

8066) a:es 8067)350

8068) 8069) 8070) 8071) 8072) 8073)

8074)8075)

8076) Pe$s"'$ F#$% acc'#$+

8077) 8078) 8079)

8080)20

8081) 8082)

8083) 8084) 8085) 8086) #

8087) a:es 8088)100

8089) 8090) 8091) 8092) 8093) 8094)

8095)8096) T!a%e U$"'$ s#-sc!"+"'$ acc'#$+

8097) 8098) 8099)

8100)20

8101) 8102)

8103) 8104) 8105) 8106) #

8107) a:es 8108)230

8109) 8110) 8111) 8112) 8113) 8114)

8115)

811#) -he ournal Entrie o bu a"er6 a"e Houe:8117) bu a"ar6 a"e Houe8118) ournal

8119)2

8120) 8121) 81**)+ebit

81*3)redit

8124)

8125) 8126) 81*7)$

81*8)$

8129)8130) a:e 8131) 8132) 8133)

7/26/2019 2010 Yr 9 POA Ans


8134)8135) 8136) Cas 8137) 8138)1;900

8139)8140) 8141) 8142) 8143)

8144)8145) a:es

8146) 8147)1;300

8148)

8149)8150) 8151) I$c'e +a 8152) 8153)620

8154)8155) 8156) Na+"'$aI$s#!a$ce

8157) 8158)350

8159)8160) 8161) Pe$s"'$c'$+!"-#+"'$

8162) 8163)100

8164)8165) 8166) T!a%e #$"'$s#-sc!"+"'$

8167) 8168)230

8169)8170) *e%#c+"'$s .!' :!'ss <a:es 8171) 8172)

8173)8174) Cas 8175) 8176)1;900

8177)

8178)8179) I$c'e+a

8180) 8181)620

8182)

8183)8184) Na+"'$aI$s#!a$ce

8185) 8186)350

8187)

8188)8189) Pe$s"'$c'$+!"-#+"'$

8190) 8191)100

8192)

8193)8194) T!a%e#$"'$s#-sc!"+"'$

8195) 8196)230

8197)

8198) 8199) a$ 8200) 8201)3;200

8202)8203) Pa&e$+s '. s+a+#+'!& a$%

,'#$+a!& %e%#c+"'$s

8204) 8205) 8206)

8*07)/)*/F Exercise A1(43=

8*10)Employe

e

8*11)Ho

ur

!

or" ed

8*1*)Pay

rate

perhour

8*13)$

8*14)8*15)ro

Pay

8*1#)8*17)

$

8*18) +edu,tion

8*1()

8**0)-otal

8**1)+edu,

tion

8***)$

8**3)

8**4).et Pay8**5)

$

8*30).atio

nal

/n

uran,e

8*31)$

8*3*)PE

8*33)$

8236)P"a$

8237)40

8238)100

8239)4;00

0

8240)80

8241)200

8242)280

8243)3;720

8244)Re=a

8245)40

8246)90

8247)3;60

8248)72

8249)180

8250)252

8251)3;348

7/26/2019 2010 Yr 9 POA Ans


08252)

A:!a8253)40

8254)80

8255)3;20

0

8256)64

8257)160

8258)224

8259)2;976

8260)A"$

8261)40

8262)60

8263)2;40

0

8264)48

8265)96

8266)144

8267)2;256

8268)

a"

8269)

40

8270)

50

8271)

2;000

8272)

40

8273)

80

8274)

120

8275)

1;880

8276) TOTAL 8277)15;2

00

8278)304

8279)716

8280)1;020

8281)14;180

1(1(=/)/9F Led7ers :1(1*=

8285) Cas ''

8286) 8287) 8288)

8289)

2009

8290) 8291)

8292) 8293) 8294) 8295) #

&

14

8296) a:es

8297)14;180

8298) 8299) 8300) 8301) 8302) 8303)

8304)

8305) a:es acc'#$+

8306)20

09

8307) 8308)

8309) 8310) 8311)

8312) #

&

14

8313) Cas 8314)14;1

80

8315) 8316) 8317)

8318) 8319) I$c'e+a 8320)716 8321) 8322) 8323)

8324) 8325) Na+"'$aI$s#!a$ce

8326)304

8327) 8328) 8329)

8330)8331) I$c'e Ta acc'#$+

8332) 8333) 8334)

8335)20

8336) 8337)

8338) 8339) 8340) 8341) 8342) a:es 8343)

7/26/2019 2010 Yr 9 POA Ans


# 716

8344) 8345) 8346) 8347) 8348) 8349)

8350)

8351) Na+"'$a I$s#!a$ce acc'#$+

8352) 8353) 8354)

8355)

20

8356) 8357)

8358) 8359) 8360) 8361) #

8362) a:es 8363)304

8364) 8365) 8366) 8367) 8368) 8369)

8370)8371) -he ournal Entrie:

8372) li Momin6 ournal

8373)2

8374) 8375) 837#)+ebit

8377)redit

8378)

8379) 8380) 8381)$

838*)$

8383)1

8384)a:

es

8385) 8386)14;180

8387)

8388)8389) 8390) Cas 8391) 8392)14;180

8393)8394) Pa&e$+s '. a:es 8395) 8396)

8397)8398)a:

es

8399) 8400)1;020

8401)

8402)8403) 8404) I$c'e +a 8405) 8406)716

8407) 8408) 8409) Na+"'$a I$s#!a$ce 8410) 8411)304

8412)8413) *e%#c+"'$s .!' :!'ss <a:es 8414) 8415)

8416)8417) I$c'e +a 8418)

716

8419)

8420)8421) Na+"'$a I$s#!a$ce 8422)304

8423)

8424)8425)a:e

s

8426) 8427)14;180

8428)

8429)8430) 8431) a$ 8432) 8433)15;200

8434)8435) Pa&e$+s '. s+a+#+'!& a$% ,'#$+a!&%e%#c+"'$s

8436) 8437)

7/26/2019 2010 Yr 9 POA Ans


8438)8439) 8440) 8441) 8442)

8443)