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Paper title : Introduction to Business Paper Code : 212601
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Paper title : Principles of Management Paper Code : 212603
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Paper title : Principles of Accounting Paper Code : 212605
Name of Chapter: 1) Final Accounts 2) Accounting System
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Chapter: Final Accounts
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.
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.
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
Salaries expense 10,400
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
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
Accounts payable 10,600
Capital- Tisha Company Ltd. 81,800
Drawings 12,000
Sales 5,30,000
Sales return and allowance 6,700
Sales discount 5,000
Purchase 3,63,400
Freight out 7,600
Advertising expense 12,000
Salaries expense 56,000
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
Accounts payable 10,000
Cash 7,000
Allowance for bad debt 1,500
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
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: 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 __________
Paper title : Principles of Marketing Paper Code : 212607
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Paper title : Micro Economics Paper Code : 212609
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Paper title : History of the Emergence of Independent Bangladesh Paper Code : 211501
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