Prepare an adjusted trial balance for the Company as per 31.12.2013 according to the transactions in the quiz.
The miscellaneous expense account (profit/loss) is credited 2.300
The transaction should not be included in the books for the fiscal year 2013
The cash account (asset) is credited 2.300
The cash account (asset) is debited 2.300
The miscellaneous expense account (profit/loss) is debited 2.300
Depreciations on buildings account (profit/loss) is debited 10.000
Depreciations on eqiupment account (profit/loss) is debited 5.000
Depreciations on eqiupment account (profit/loss) is credited 5.000
Depreciations on cars account (profit/loss) is debited 40.000
Depreciations on plant and machinery account (profit/loss) is debited 25.000
Depreciations on cars account (profit/loss) is credited 40.000
Accumulated depreciations on building account (asset) is credited 10.000
Accumulated depreciations on car account (asset) is debited 25.000
Accumulated depreciations on equipment account (asset) is credited 5.000
Accumulated depreciations on equipment account (asset) is debited 5.000
Accumulated depreciations on car account (asset) is credited 40.000
Accumulated depreciations on plant and machinery account (asset) is credited 25.000
The interest revenue account (profit/loss) is credited 1.000
The prepaid expenses account (asset) is debited 1.000
The accrued income account (asset) is credited 1.000
The bank deposit account (asset) is debited 1.000
The cost of goods sold account (profit/loss) is debited 125.000
The sales account (profit/loss) is credited 125.000
The inventory account (asset) is credited 125.000
The trade debtors account (asset) is debited 125.000
The transaction should not be included in the books for the fiscal year 2013.
The accrued income account (asset) is debited 60.000
The sales account (profit/loss) is credited 60.000
The trade debtors account (asset) is debited 60.000
The interest expenses account (profit/loss) is credited 8.000
The bank overdraft account (liability) is debited 8.000
The interest expenses account (profit/loss) is debited 8.000
The bank overdraft account (liability) is credited 8.000
The output VAT account (liability) is debited 45.000
The output VAT account (liability) is credited 45.000
The input VAT account (liability) is debited 12.000
The input VAT account (liability) is credited 12.000
The VAT payable account (liability) is debited 12.000 and credited 45.000
The VAT payable account (liability) is credited 12.000 and debited 45.000
The premises account (profit/loss) is credited 50.000
The premises account (profit/loss) is debited 50.000
The prepaid account (asset) is credited 50.000
The prepaid account (asset) is debited 50.000
The Bank account (asset) is credited 50.000
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