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Paper title : Introduction to Business Paper Code : 212301

Book Reference: †gvnv¤§` Lv‡jKz¾vgvb (w` hgybv cvewjkvm©)

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(3)

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Paper title : Principles of Marketing-1 Paper Code : 212303

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(5)

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__________

(6)

Paper title : Financial Accounting Paper Code : 212305

Name of Chapter: 1) Preparing Financial Statements 2) Modifying an Accounting System

Chapter: Preparing Financial Statements

Exercise-01[N.U. BBA Sample Question]

The Mound View Motel opened for business on May 1, 2015. Its trial balance before adjustment on May 31 is as follows.

MOUND VIW MOTEL Trial Balance May 31,2015

Particulars Debit Tk. Credit Tk.

Ans:

Net income 3,385;

Capital (closing) 49,765;

Total Assets 92,865

Cash 3,500

Supplies 2,200

Prepaid Insurance 2,280

Land 12,000

Lodge 60,000

Furniture 15,000

Accounts Payable 4,800

Unearned Rent Revenue 3,300

Mortgage Payable 35,000

Kevin Henry, Capital 46,380

Rent Revenue 10,300

Advertising Expense 600

Salaries Expense 3,300

Utilities Expense 900

99,780 99,780 Other data:

1. Prepaid insurance is a 1-year policy starting May 1, 2015.

2. A count of supplies shows Tk. 750 of unused supplies on May 31.

3. Annual depreciation is Tk. 3,000 on the lodge and Tk. 2,700 on furniture.

4. The mortgage interest rate is 12% (The mortgage was taken out on May 1.) 5. One-thirds of the unearned rent revenue has been earned.

6. Salaries of Tk. 750 are accrued and unpaid at May 31.

Instructions: Prepare an income statement and an owner's equity statement for the month of May and a balance sheet at May 31, 2015.

(7)

Exercise-02 [N.U-B.B.S (Hons)-2006]

The Trial Balance and other information of Russell Enterprise are giver). below:

Trial Balance(December 31.2005)

Account Tittle Debit(Tk.) Credit(Tk.)

Cash 1,00,000

Prepaid rent 30,000

Prepaid insurance 8,000

office equipment 40,000

Accumulated depreciation office equipment 8,000

Motorcar 80,000

Accumulated depreciation Motor car 16,000

Accounts receives 60,000

Accounts payable 50,000

Unearned management fee 24,000

Capital 3,07,000

General Reserve 1,20,000

Repair expense 5,000

Commission revenue 1,50,000

Management fee revenue 50,000

Salaries expense 40,000

Advertisement expense 10,000

Gas and oil expenses 8,000

Miscellaneous expenses 6,000

Rates and Taxes 6,000

Stock of supplies 4,000

Land 1,40,000

Building 2,00,000

Accumulated depreciation Building 12,000

7,37,000 7,37,000 Additional information:

(i) Insurance expense for 2005 Tk, 6,500. (ii) Rent expanse for 2005 Tk.24,000.

(iii) Depreciation:office equipment Tk. 4,000, Motor Car Tk.8,000 and Building Tk.6,000 (iv) Salaries earned but not paid at December 31, 2005 Tk.2,500.

(v) Stock of supplies at December 31, 2005 Tk. 1,500.

(vi) The unearned management fees were received and recorded in November 1, 2005. This advance payment covered six months (up to April 2006) Management of an apartment building.

(viii) 5% of the accounts receivable for the year ended December 31,2005,

Required: (a) A Classified income statement for the year ended December 31, 2005.

(b) A Classified Balance sheet on December 31,2005.

(8)

Exercise-03 [N.U. BBA. (Hons)-2013]

The following is a trial balance of M/S Kazi Enterprise as on 31st March, 2013:

Trial-Balance As on 31st March, 2013

Additional Data:

(i) Inventory on 31st March, 2013 is valued at Tk. 21,000.

(ii) Goods destroyed by fire Tk. 1,000. An insurance claim to be extent of Tk. 800 is admitted.

(iii) Create an allowance for doubtful debts @ 5% on accounts receivable.

(iv) Salaries expenses Tk. 800 March, 2013 were unpaid.

(v) Interest on capital is to be calculated @ 6% per annum.

(vi) Prepaid insurance amounted to Tk. 100.

(vii) Depreciate furniture and fixture by 5% and equipment by 10%.

Instructions:

Prepare a Multiple Steps Income Statement for the year ended 31st March, 2013 and classified balance sheet as at 31st March, 2013.

Account Titles Debit (Tk.) Credit (Tk.)

Ans:

Net Income 920;

Total Asset 75,650

Capital - Kazi 68,000

Drawings 20,000

Furniture and Fixture 14,000

Equipment. 20,000

Merchandise Inventory 30,000

Purchase 80,000

Purchase return and Allowance 2,000

Wages expense 10,000

Account Receivable 20,000

Sales 1,30,000

Account Payable 12,000

Sales return and allowance 2,000

Loan @ 6% taken from Mr. Akmol (1st Oct. 2012) 10,000

Postage Expense 1,500

Rent Expense 8,400

Trade expense 200

Interest expense 150

Loan Insurance expense 800

Traveling expense 500

Misc. expense 300

Cash 3,750

2,22,000 2,22,000

(9)

Exercise-04 [N.U- BBA(Hons) (F&B).2014)]

The following the trial balance of M/s shohel Traders as at December 31. 2014 Trial Balance(December 31. 2014)

Account Titles Debit (Taka) Credit (Taka)

Ans:

Net income 3,60,300;

Balance sheet 14,16,300

Buildings 7,00,000

Furniture 1,00,000

Purchase and sales 5,00,000 12,19,000

Inventory (01-01-2014) 2,00,000

Allowance for Bad and Doubtful debts 10,000

10% Loan (30-06-2014) 40,000

Accounts Receivable 3,00,000

Accounts Payable 4,47,000

Salaries Expenses 1,00,000

Advertising expenses 21,000

Carriage outwards 6,000

Stores expenses 2,00,000

General expenses 65,000

Rent Revenue 10,000

Insurance expenses 4,000

10 Investment 50,000

Shohel, Capital 6,00,000

Shohel, Drawing 30,000

Cash at bank 50,000

23,26,000 23,26,000 Adjustment:

(i) Inventory (31-12-2014) was valued at Tk. 2,25,000. (ii) Shohel has withdrawn goods worth Tk. 3,000 for his personal consumption. (iii) Write off Tk. 6,000 as bad debts and maintain allowance for bad and doubtful debts at 5%. (iv) Furniture is to be depreciated @ 5%; (v) Rent not yet received amounted to Tk. 12,000.

Required: (a) Multiple Income statement and (b) Classified Balance sheet.

Exercise-05 [NU. BBA. (Hons) Part-l(Acc)-2016]

The following is the unadjusted trial balance of Tisha Company Ltd, Unadjusted Trial Balance

December 31, 2014

Account Titles Dr. (Tk.) Cr. (Tk.)

Cash 14,500

Accounts Receivable 11,100

Merchandise inventory (Jan. 01, 2014) 29,000

Prepaid insurance 7,000

Store equipment 95,000

Accumulated depreciation (store equipment) 18,000

Notes payable 25,000

Capital- Tisha Company Ltd. 81,800

Drawings 12,000

Sales 5,30,000

Sales return and allowance 6,700

Sales discount 5,000

(10)

Purchase 3,63,400

Freight out 7,600

Advertising expense 12,000

Utilities expense 18,000

Rent expense 24,000

Packing expense 9,000

Interest expense 3,600

Interest revenue 4,500

Supplies 2,000

Unearned rent 6,000

6,75,900 6,75,900 Adjustments:

1. Insurance expired at the rate of Tk. 200 per month.

2. An inventory count at the end of the year shows Tk. 500 of supplies in hand and ending merchandise inventory Tk. 5,000.

3. Depreciation on equipment @ Tk. 400 per month.

4. Unearned rent received on July 1,2014 for 18 months period.

5. Salaries payable were Tk. 10,000 at the end of the period but not recorded.

6. Interest of Tk. 500 accrued on notes payable for the year.

Required:

(a) Multiple step income statement.

(b) Classified Balance Sheet as at 31 December 2014.

Ans: Net Loss 12,000; Ending Owner's Equity 57,800; Balance Sheet 1,07,900 Exercise-06 [N.U.B. Com (Hons)- 2003, 2016(F&B)]

The following Trial Balance related to Green. Trading House as at 31 December 2004:

Trial Balance December 31, 2004

Account Balance Debit (Tk.) Credit (Tk.)

Ans:

Net Income 10,100; Ending Owner's Equity

1,45,100;

Balance Sheet 1,58,600

Sales 1,80,000

Sales returns 5,000

Purchases 95,000

Carriage in 4,000

Stock-I January 10,000

Wages 20,000

Administration expenses 25,000

Insurance 3,000

Selling and distribution expense 10,000

Purchases returns 2,500

Drawings 10,000

Capital 1,50,000

Premises 1,20,000

Equipment 20,000

Accounts receivable 15,000

Cash 7,000

Allowance for bad debt 1,500

3,44,000 3,44,000

(11)

At the end (31 December) the following information is available.

(1) Tk. 1,000 of the wages release to the next accounting period.

(2) Tk. 2,000 is owned for administration expense relating to 2004.

(3) Equipment is to be depreciated by Tk. 4,000.

(4) Closing stock is estimated to have cost Tk. 8,000.

(5) Raise the allowance for bad debt to 2 of net credit sales.

(6) The owner withdrew goods costing Tk. 5,000 for personal use but included in sales Required:

(a) Prepare a multi-step income statement.

(b) Owner's Equity Statement and (c) Balance Sheet.

Exercise-07 [D.U. BBA 2nd Batch]

The following figures are extracted from the books of Naya Mia & Co. the year ended 31st December 2017 Tk.

Ans:

Trial Balance Total Tk.23,44,000;

Net Income Tk.

3,40,527;

Balance Sheet Total Tk.15,88,450.

Naya Mia, Capital 10,55,000

Naya Mia, Drawing 60,000

Purchases 4,50,000

Freehold property 3,00,000

Plant and Machinery 5,00,000

Sales 10,50,000

Purchase Returns 5,000

Sales Returns 10,000

Salaries 60,000

Office expenses 12,500

Furniture & fixtures 25,000

Discounts (dr) 6,000

Accounts receivable 1,33,000

Loan to Rayhan 2,00,000

Cash at Bank 1,33,000

Notes payable 25,000

Begining Inventory, January 1,2003 1,75,000

Wages 1,60,000

Accounts payable 2,00,000

Postage and Telegram 7,000

Insurance expenses 8,000

Gas & fuel 13,000

Uncollectible Accounts expenses 3,000

Rent and Rates 13,000

Freight and duty 45,000

Loose tools 10,000

Electricity & lighting 8,000

Allowance for doubtful accounts 4,000

Intererst on loan to Rayhan 5,000

Cash on hand 12,000

Adjustments:

i) The inventory on hand on 31st December, 2017 was valued at Tk. 3,30,000.

ii) Salaries Tk. 3,000 were outstanding.

iii) Loose tools were valued at Tk. 8,000 on 31st December, 2017

(12)

iv) Maintain an Allowance of 5% on accounts receivable for doubtful accounts.

v) Insurance of Tk. 8,000 was paid on 1st January, 2017 for sixteen months period and debited to insurance expenses account on that day.

vi) Of the accounts receivable Tk. 3,000 are bad and should be written off.

vii) The manager is entitled to a commission of 5% of net profit before charging such commission.

viii) A new machinery was installed on 1st October, 2017 costing Tk. 7,000 but it was not recorded in the books and no payment was made for it. Wages Tk. 5,000 paid for its erection, have been debited to wages account.

ix) Depreciate plant and machinery by 10%; furniture and fixtures by 5% and freehold property 2% per annum.

Required: (a) Trial balance as on 31st December, 2017

(b) Income statement for the year ended December 31, 2017.

(c) Balance sheet as on December 31, 2017

Chapter:Modifying an Accounting System

Name of Writter: Weygandt, Kimmel & Kieso Page no: 271-280

Question No: E7-6, E7-8, P7-1A, P7-2A,P7-3A, P7-4A

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Paper title : History of the Emergence Independent of Bangladesh Paper Code : 211501

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