charges of £600 were charged to the bank account. • Wages of £12 000 were paid by cheque. Required: (a) Prepare the trial balance at 31 March 2011. (10) Additional information at 31 March 2011: • Operating expenses of £1 600 were accrued. • Depreciation is charged using the straight line method at the rate of: i) Premises 2% per annum ii) Fixtures and fittings 15% per annum. (b) Prepare the profit and loss account for the month of March 2011. (8) (c) Prepare
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Book………………………………………………………………………………………………………………………………………..8 Sales Journal…………………………………………………………………………………………………………………………………….9 Purchases journal…………………………………………………………………………………………………………………………….10 Sales ledger………………………………………………………………………………………………………………………………………11 Purchases ledger…………………………………………………………………………………………………………………………….12 General Ledger………………………………………………………………………………………………………………………………13-16 Trial Balance………………………………………………………………………………………………………………………………………17
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EXAMPLES OF ACCOUNTS FALLING UNDER EACH ACCOUNTING EQUATION ELEMENT: Current Assets Cash - A current asset account which includes currency‚ coins‚ checking accounts‚ and undeposited checks received from customers. The amounts must be unrestricted. (Restricted cash should be recorded in a different account.) Petty Cash Fund - A current asset account that represents an amount of cash for making small disbursements for postage due‚ supplies‚ etc. Notes Receivable - An asset representing the
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Name : Ronesha Rosal Subject : Principles of Accounts Name of project : Study of accounting procedures of B+M School : Corpus Christi College School number : 160013 Candidate’s number : 160013 Teacher’s name : Ms. Valentine Date submitted : ACKNOWLEDGEMENTS I would like to take this time to thank Table of Contents INTRODUCTION AIMS ACCOUNTING CYCLE Source documents Subsidiary journals
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Research Paper on Children Rights Worldwide and in Pakistan. Table of Contents Chapter 1 * Introduction * Problem Statement * Rationale of the Study * Scope of the Research Chapter 2 Literature Review * Special Rapporteur’s Role * Solving a Complex Dilemma * Victimizing the Marginalized * Abuses against Street Children * Halting Unlawful Jailing * A global Pact on Children Rights * Making Needs a Matter of Rights * A Catalyst for National Action
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Chapter Two Worldwide Accounting Diversity Learning Objectives After reading this chapter‚ you should be able to • Provide evidence of the diversity that exists in accounting internationally. • Explain the problems caused by accounting diversity. • Describe the major environmental factors that influence national accounting systems and lead to accounting diversity. • Describe a judgmental classification of countries by financial reporting system. • Discuss the influence that culture is thought to
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Background of the Project The company was founded on February 11‚ 2009 with the Mission: To change the riding culture of a sports motorcycle enthusiast‚ and Vision: To become the number one sports motorcycle distributor in the country. With Filipino sports motorcycle enthusiasts’ desire and with VAMA’s realization‚ the company is using its engineering skills to make sports motorcycles reachable and affordable for everybody. Inspired by its Mission and Vision and supported by its engineering profession
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Klein: Amending our Traditional Account of Knowledge In his paper‚ “Is Justified True Belief Knowledge‚” Gettier refutes the traditional Justified True Belief account of knowledge by providing counterexamples that show that while the conditions provided by the JTB account are necessary‚ they fall short of being sufficient for knowledge. Klein’s paper‚ “A Proposed Definition of Propositional Knowledge‚” suggests a fourth condition with which to amend the JTB account so that it provides both necessary
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Case Study: Osteoarthritis with a Total Knee Arthroplasty Holly N. Pittman Missouri State University – West Plains Patient History DN is a 68 year old Caucasian male who lives in Pomona‚ Missouri. On September 14‚ 2009‚ DN underwent a scheduled left total knee arthroplasty at Baxter County Regional Medical Center. A consultation appointment about a total knee arthroplasty was scheduled when DN had increasing pain in his knees while doing chores and working on his dairy farm. The increasing pain
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National Accounts • Gross Domestic Product (GDP) measures the final value of all goods and services that are produced within a country in a given time period. • There are 4 types of expenditure: 1. 2. 3. 4. Consumption: expenditure by domestic residents Investment: expenditure by firms on plants & equipment Government purchases: expenditure by governments on goods and services Net exports (exports minus imports): net expenditure by foreigners on domestic goods and services 1 GDP
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