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business
introducing accounting

Introducing Accounting For AS 2nd Edition Ian Harrison - Solutions

The following transactions relate to the business of Martin:Requireda) Enter the transactions in the cash book.b) Balance the cash book on 7 May. 1 May 2 May 3 May 6 May 6 May 7 May 8 May Cash sales £349 Electricity bill by cash £163 Received cheque £561 from Ed, a customer Cash sales £670 Cash
On 17 December Phil draws £27,300 from the business bank account to pay the wage bill due on 20 December.On 23 December he pays £4,768 cash receipts into the bank account.RequiredShow the entries necessary to complete both transactions.Many larger businesses now keep a cheque payments book and a
The cash book of Rowe is shown.RequiredBalance the cash and bank columns of the cash book on 16 January and carry any balances down. Date 2 Jan 5 Jan 9 Jan 15 Jan Particulars Folio Cash SL17 GL7 SL34 SL10 Hatters Cash sales Ffunders Rodder 238 1,458 Cash book Bank Date 9 Jan 11 Jan 2,376 349 14
Glaze maintains a two-column cash book. The following transactions have taken place:RequiredEnter the transactions in the cash book.The source documents used to write up the cash book are:■ Debit side:– Copy receipts– Till rolls– Paying in book counterfoils.■ Credit side– Receipts–
Allen maintains a two-column cash book. The following transactions have taken place using the business bank account:RequiredEnter the transactions in the cash book. 1 July 4 July 6 July 7 July 8 July 9 July Insurance premium paid by cheque £548 Wages paid by cheque £752 Cheque received from Hanks
Pratesh maintains a two-column cash book. The following cash transactions have taken place:RequiredEnter the transactions in the cash book. 1 May 2 May 5 May 6 May 7 May 8 May Cash received from Knight, a customer, £102 Cash takings £760 Stationery purchased £75 Cash received from McGough
Miller maintains a two-column cash book. The following cash transactions have taken place:RequiredEnter the transactions in the cash book. 1 February 3 February 5 February 6 February 7 February 8 February Cash received from Cling, a customer, £176 Cash paid to cleaner £94 Cash takings £522 Motor
Rebecca owns a garage. The following transaction took place during March 20*8:Requireda) Enter the transactions in the appropriate books of prime entry.b) Show the necessary entries in the ledgers. March 2 4 6 9 11 12 16 19 23 27 28 30 31 Goods purchased on credit from Spanners plc Credit sales to
Jim Kelly owns a clothes shop. The following transactions took place during June 20*8:Requireda) Enter the transactions in the appropriate books of prime entry.b) Show the necessary entries in the ledgers. June 1 4 7 8 12 14 15 22 23 27 29 30 Goods sold on credit to Thomas Goods purchased on credit
The following credit transactions took place during December 20*8:Requireda) Enter the transaction in the appropriate books of prime entry.b) Show the necessary entries in the ledgers. December 4 5 8 11 14 15 18 20 29 30 Purchased goods from Taylor Sold goods to Butcher Purchased shop fittings from
The following credit transactions took place during October 20*8:Requireda) Enter the transactions in the appropriate books of prime entry.b) Show the necessary entries in the ledgers. October 3 5 8 12 13 14 21 22 29 30 Sold goods to Clement Purchased delivery van from Austen Motors Sold goods to
The following credit transactions took place during April 20*8:Requireda) Enter the transactions in the appropriate books of prime entry.b) Show the necessary entries in the ledgers April 1 47894 9 21 25 28 29 Sold goods to Marks Sold goods to Henry Goods retuned by Marks Purchased goods from
The following credit transactions took place during February 20*8:Requireda) Enter the transactions in the appropriate books of prime entry.b) Show the necessary entries in the ledgers. February 1 5 6 7 15 23 27 28 28 Sold goods to Davidson Purchased goods from Sellars Purchased goods from
The following credit transactions took place during August 20*8:Requireda) Enter the transactions in the appropriate books of prime entry.b) Show the necessary entries in the ledgers. August 4 6 11 23 30 31 Purchased goods for resale from Dillon Purchased goods for resale from Black Sold goods to
The following transaction took place during March 20*8:Requireda) Enter the transactions in the appropriate books of prime entry.b) Show the necessary entries in the ledgers. March 2 6 19 23 24 31 Sold goods on credit to Fallon Purchased goods on credit from Westby Purchased goods on credit from
Which book of prime entry would be used to enter the following transactions?1. Goods returned by Marshall, a customer.2. Purchase of computer for use in the office on credit from Offo Ltd.3. Goods sold to Barker on credit.4. Goods for resale purchased for cash from Tinto.5. Petrol purchased from
Explain which book of prime entry would be used to enter the following transactions:1. Goods for resale purchased on credit from Dast.2. Goods returned to Berks.3. Purchase of office equipment from Cronin for cash.4. Goods sold to Perks on credit.5. Cash sales.
The following errors have been discovered in the books of Jenni. She has already prepared a draft trading and profit and loss account. These have revealed a gross profit of £107,648 and a net profit of £23,614.1. A cheque £217 paid to G Ray has been debited to Gray.2. Carriage inwards £126 has
The following information is available:1. Business motor expenses for the week £82 has been entered in the cash book as £28.2. Capital introduced by the proprietor £4,000 has been entered in the sales account.3. A credit sale to Danny £49 has been credited to Dani’s account.4. The cost of an
The following information is available:1. Rent account has been overcast £300. Wages account has been undercast £150. Sales account has been overcast £150.2. Returns inwards £219 has been debited to sales account.3. Purchase of delivery vehicle £19,650 has been debited to motor expenses.4.
The following information is available for Malcolm Troqueer:Trial balance at 31 January 20*8RequiredRedraft the trial balance, making any corrections deemed necessary. Capital Premises at cost Office equipment at cost Delivery vehicle at cost Mortgage on premises HP debt on
The following information is given for Sue Lycett at 31 December 20*8:Trial balance at 31 August 20*8RequiredRedraft the trial balance, making any corrections deemed necessary. Capital Vehicles at cost Office equipment at cost Debtors Creditors Stock 1 September 20*7 Purchases Sales Wages Motor
The following information is given for Boris Klien at 31 July 20*8:capital at 1 August 20*7 £2,387; motor vehicle £18,000; machinery £21,000; premises £75,000; wages £23,471; rent £8,500; rates £1,342; purchases £68,577; sales £202,767; returns inwards £312; returns outwards £928; stock
The following accounts contain errors:■ Rent account■ Mortgage account■ Insurance account■ Drawings account■ Advertising account■ Returns outward■ Carriage outward■ Purchases account.RequiredComplete the table showing changes to gross profit and net profit when corrections are
The following errors have been discovered in the ledgers of Howard:1. Howard had recently purchased shop fittings £3,700 on credit from Minser. The item had been recorded in Howard’s journal as:2. Repairs to his vehicle of £560, paid by cheque, had been entered as a debit in the vehicles
The following information is given for Timmy:1. Timmy sells goods for cash £750.2. He pays rent £100 cash.3. Timmy sells goods on credit £48 to Chas.4. He pays wages £78 cash.5. Timmy purchases goods for resale £330 on credit from Duncan.6. He purchases goods for resale £69 from Vera, paying
Complete the equations:Cost of sales + gross profit = ?£67,000 + £56,000 = ?
A general store sells the following items:■ Apples■ Magazines■ A freezer cabinet that is no longer required■ Fish fingers■ Caramel toffees.RequiredIdentify the items that are sales.A simple trading account compares the purchases and sales for a financial period. The difference between the
Wendy owns and runs a card and stationery shop. The following is a list of accounts found in Wendy’s ledgers:Name the ledger in which the account would be found. Place a tick in the appropriate column to show the category into which each item falls.Indicate whether a balance on the account would
The following accounts are given:RequiredBalance the accounts and carry down any balances. Dr Rent account (GL) Cr £ 450 450 450 Dr Sales account (GL) Cr £ 723 218 109 Dr Tungi (SL) £ 46 39 Cr £ 44 2 13
The following accounts are given:RequiredBalance the accounts and carry down any balances. Dr Albert £ 14 34 61 Cr £ 56 67 Dr Annie £ 28 51 Cr £. 9 7 49 Dr Arthur £ 79 17 70 Cr £ 52 34
State which of the following could be found in a trading account:■ Capital expenditure■ Returns inwards■ Carriage inwards■ Opening stock.
Complete the equations:Sales – cost of sales = ?£230,000 – £120,000 = ?
Kim Reddy provides the following information for the year ended 29 February 20*8:stock at 1 March 20*7 £502; stock at 29 February 20*8 £677; purchases £85,207; sales £137,503; returns inwards £506; returns outwards £109.RequiredPrepare the trading account for the year ended 29 February 20*8.
The following information relates to the year ended 30 November 20*8 for the business of Rob Berry:stock at 1 December 20*7 £1,657; stock at 30 November 20*8 £2,004; purchases £54,672; sales £98,651; returns inwards £421; returns outwards £803.RequiredPrepare the trading account for the year
The following information relates to the year ended 30 April 20*8 for the business of Sahera Patel: stock at 1 May 20*7 £1,435; stock at 30 April 20*8 £1,265; purchases £34,328; sales £72,548; returns inwards £459; returns outwards £671.RequiredPrepare the trading account for the year ended
Joe provides the following information for the year ended 31 December 20*8:stock 1 January 20*8 £238; stock 31 December 20*8 £432; purchases £34,930; sales £54,760.RequiredPrepare a trading account for the year ended 31 December 20*8.The next step in the preparation of trading accounts is the
Eddie provides the following information for the year ended 31 July 20*8:stock 1 August 20*7 £12,907; stock 31 July 20*8 £10,987; purchases £143,673; sales £243,561.RequiredPrepare a trading account for the year ended 31 July 20*8.
Clary provides the following information for the year ended 30 April 20*8:stock 1 May 20*7 £340; stock 30 April 20*8 £530; purchases £23,560; sales £52,900.RequiredPrepare a trading account for the year ended 30 April 20*8.
Julie owns a small retail grocery store. She provides the following data:purchase of goods for resale £49,000; purchase of delivery van £14,500; stock at 30 June 20*8 £890; stock at 1 July 20*7 £930; sale of unused shop fittings £320; sales of groceries £81,000.RequiredSelect the appropriate
The following information relates to the business of Biddulph, for the year ended 31 March 20*8:Stock at 1 April 20*7 £4,560; stock at 31 March 20*8 £5,050; purchases for the year £47,800; sales for the year £84,350.RequiredPrepare the trading account for the year ended 31 March 20*8.
State whether the following headings are correct: Balance sheet for the month ended 31 March 20*8 Trading account for the year ended 30 April 20*8 Balance sheet at 31 May 20*8 Trading account at 30 June 20*8 Yes/No Yes/No Yes/No Yes/No
State which of the following items could be found in a trading account:■ Capital receipts■ Returns outwards■ Carriage outwards■ Closing stock.
The following information is given for the year ended 30 June 20*8 for Trevor:stock at 1 July 20*7 £256; stock at 30 June 20*8 £641; purchases £71,006; sales £108,975.RequiredCalculate the value of goods available for sale for the year ended 30 June 20*8.
The following information relates to the year ended 29 February 20*8 for Rodney:stock at 1 March 20*7 £230; stock at 29 February 20*8 £380; purchases £24,600; sales £39,400.RequiredPrepare a trading account for the year ended 29 February 20*8.
The following information is given for the year ended 31 January 20*8 for Del:stock at 1 February 20*7 £970; stock at 31 January 20*8 £1,050; purchases £35,780; sales £56,710.RequiredPrepare a trading account for the year ended 31 January 20*8.
The following information relates to the year ended 31 March 20*8 for Belinda’s business:stock at 1 April 20*7 £6,500; stock at 31 March 20*8 £5,850; purchases £266,000; sales £412,000; purchase returns £470; sales returns £990; carriage inwards for the year £430; carriage outwards for the
The following information relates to the year ended 31 January 20*8 for Natalie:stock at 1 February 20*7 £1,560; stock at 31 January 20*8 £1,640; purchases £65,090; sales £176,040; returns inwards £360; carriage inwards £960; returns outwards £770; carriage outwards £430.RequiredPrepare a
The following information is given for the year ended 31 October 20*8 for Elsie:stock at 1 November 20*7 £1,234; stock at 31 October 20*8 £1,357; purchases £48,961; sales £88,552; returns inwards £508; returns outwards £469; carriage inwards £48; carriage outwards £1,486.RequiredPrepare a
The following information is given for the year ended 31 December 20*8 for Mao:stock at 1 January 20*8 £12,651; stock at 31 December 20*8 £11,537; purchases £175,873; sales £342,960; returns inwards £4,532; returns outwards £1,364; carriage inwards £733.RequiredPrepare a trading account for
State whether the following statements are true or false: Capital expenditure is included in a profit and loss account. Capital expenditure is not included in a profit and loss account. Revenue expenditure is included in a profit and loss account. Revenue expenditure is not included in a profit and
The following information is available for the year ended 30 June 20*8 for Jay:stock at 1 July 20*7 £12,641; stock at 30 June 20*8 £10,673; purchases £132,785; sales £410,006; purchase of office equipment £3,450; returns inwards £421; returns outwards £650; carriage inwards £48; carriage
List six items of revenue expenditure a supermarket would incur in an average month’s trading.
The following information is given for the year ended 31 December 20*8 for Pierre Roi:stock at 1 January 20*8 £613; stock at 31 December 20*8 £770; purchases £14,661; sales £25,047.RequiredPrepare a trading account for the year ended 31 December 20*8.
The following information relates to the year ended 31 July 20*8 for Pauline:stock at 1 August 20*7 £429; stock at 31 July 20*8 £591; purchases £32,649; sales £71,544.RequiredPrepare a trading account for the year ended 31 July 20*8.
Jack supplies the following information for the year ended 31 January 20*8:gross profit £43,719; wages £15,437; motor expenses £2,864; rent and rates £1,442; insurances £3,669; general expenses £8,742.RequiredPrepare a profit and loss account for the year ended 31 January 20*8.
The following information is given for the year ended 30 April 20*8 for Viv:gross profit £45,892; wages £27,769; rent and rates £6,000; insurances £4,575; motor expenses £7,814; general expenses £2,390.RequiredPrepare a profit and loss account for the year ended 30 April 20*8
Terry supplies the following information for the year ended 31 May 20*8:stock at 1 June 20*7 £1,329; stock at 31 May 20*8 £1,275; purchases £23,664; sales £65,782; wages £12,674; motor expenses £6,710; general expenses £441; heating and lighting expenses £1,375; advertising
Pablo supplies the following information for the year ended 29 February 20*8:stock at 1 March 20*7 £211; stock at 29 February 20*8 £485; purchases £27,665; sales £74,882; wages £32,559; motor expenses £11,456; rates £674; general expenses £5,391.RequiredPrepare a trading and profit and loss
The following information is given for the year ended 30 November 20*8 for Gwenelle:stock at 1 December 20*7 £12,453; stock at 30 November 20*8 £10,661; purchases £157,994; sales £325,007; wages £56,743; rates £6,740; heating and lighting £5,441; advertising £1,250; insurances £6,750;
You owe your Mum £10. Is she a debtor or a creditor?Your brother owes you £1. Is he a debtor or a creditor?Balance sheets are presented in two main ways. At the moment we shall use what is known as the ‘horizontal layout’. Later, we will use a ‘vertical layout’.The horizontal layout lists
Bill supplies the following information for the year ended 30 June 20*8:stock at 1 July 20*7 £438; stock at 30 June 20*8 £541; purchases £54,763; sales £99,063; returns inward £286; returns outward £421; wages £17,539; motor expenses £6,882; advertising £480; heat and light £2,856; rates
Helen supplies the following information for the year ended 31 March 20*8:stock at 1 April 20*7 £1,554; stock at 31 March 20*8 £977; purchases £23,887; sales £51,311; returns inward £367; returns outward £541; wages £8,712; rates £2,350; heat and light £1,458; advertising £2,350;
Fill in the missing figures in the following table. Use the accounting equation to work out your answers. Fixed assets £ 70,000 ? 20,000 55,000 30,000 Current
Which items from the following list are liabilities of Anne’s Mini Market?■ Stock■ Money owed to Kelloggs for the supply of breakfast cereals■ A van used for collecting goods from the local cash and carry■ An HP debt owed to Bent Finance Ltd for a van purchase■ Three freezer cabinets■
Classify the following items into fixed assets and current assets for an electrical goods retailer: 27 refrigerators for resale Delivery van Money owed by customers Money in till Display cabinets Fixed asset Current asset
Explain how one type of business can include a delivery van as a current asset on its balance sheet, and yet another type of business includes a similar delivery van as a fixed asset on its balance sheet.
Classify the following items into fixed assets, current assets and current liabilities for a garage: Electronic tuning equipment Money owed to BP plc Second-hand cars on forecourt Typewriters Breakdown vehicle Petrol Fixed asset Current asset Current liability
Carole has the following assets and liabilities on 31 August 20*8:Machinery at cost £120,000; vehicles at cost £70,000; stock £20,000; debtors £10,000; creditors £8,000; bank balance £2,000.RequiredCalculate the amount of Carole’s capital at 31 August 20*8.
Atul has the following assets and liabilities on 31 December 20*8:Premises at cost £60,000; equipment at cost £25,000; stock £5,000; debtors £4,000; creditors £8,000; money owed to the bank £6,000.RequiredCalculate the amount of Atul’s capital at 31 December 20*8.
The following information is provided by Sandeep, a painter and decorator, at 31 January 20*8:Capital £4,300; vehicle at cost £8,000; tools at cost £250, bank loan repayable in four years’ time £4,000; stocks of paint £110; money owed to suppliers of paint £60.RequiredPrepare the balance
Archie, a newsagent, provides the following information at 30 September 20*8:Capital £45,300; premises at cost £73,000; mortgage on premises £48,000; shop fittings at cost £14,000; vehicle at cost £3,000; stock £4,500; debtors £300; creditors £900; bank overdraft £600.RequiredPrepare the
Sandra has provided you with the following information which relates to her business at 31 March 20*8:Premises at cost £40,000; machinery at cost £10,000; office equipment at cost £4,000; vehicle at cost £9,000; long-term bank loan £18,000; stock £4,000; debtors £1,200; creditors £500; bank
Andrew is a door-to-door salesman selling cosmetics. He gives you the following information: Car at cost £12,400; bank overdraft £1,800; stock £240; debtors £180; creditors £400.RequiredPrepare Andrew’s balance sheet at 29 February 20*8.Use a vertical layout.
Your Uncle Jack has recently had his balance sheet prepared by his accountant. He cannot understand why his capital account is shown as a liability and asks you whether his accountant has got this wrong.RequiredExplain to Uncle Jack whether the accountant is correct in showing the capital account
Explain the circumstances that could result in a mortgage being shown as a current liability.
Explain if the owner of a business could prepare a balance sheet on 9 December, or 23 June, or today.
Explain what the * represents in the accounting equation.Assets * Liabilities = CapitalNot only are the owners of a business interested in what their business is worth, they are also interested in how much their business is earning for them. They are interested in the profitability of their
Ben runs a general store. Which of the following items are drawings?■ Money taken from till to pay staff.■ Money taken from till to buy Ben’s wife a bunch of flowers for her birthday.■ Money taken from till to purchase stamps to send out bills.■ Crisps taken from shop for children’s
A business shows an increase in its net assets over the year of £12,300. During the year the proprietor made drawings to the value of £16,000.RequiredCalculate the profit made during the year by the business.
A business’s net assets reduced by £3,500 during the year. The proprietor’s drawings amounted to £8,900.RequiredCalculate the profit or loss made by the business during the year.
A business shows an increase in its net assets over the year of £35,000. During the year the proprietor paid an inheritance of £25,000 into the business bank account.RequiredCalculate the profit or loss made by the business during the year.
A proprietor’s capital account increased over the year by £12,700. She paid a £50,000 premium bond win into the business bank account during the year.RequiredCalculate the profit or loss made by the business during the year.
Over a year the capital account shown in a business balance sheet has increased by £17,800. During the year the proprietor paid a legacy of £4,000 into the business bank account. His drawings for the year amounted to £19,500.RequiredCalculate the profit or loss made by the business during the
The net assets of a business have increased over the year by £2,750. The proprietor paid into the business bank account £35,000, withdrawn from her personal building society account. During the year she withdrew £14,000 from the business for personal expenses.RequiredCalculate the profit or loss
The following information relates to Boogies Boutique:During the year ended 31 December 20*8, the proprietor of Boogies Boutique introduced a further £9,500 from a private source. She also withdrew £16,500 for personal expenditure.RequiredCalculate the profit or loss for the year ended 31
On 1 February 20*7 the net assets of Becky’s business were £83,000. During the year ended 31 January 20*8 she withdrew £18,000 for her private use. She also paid into the business bank account a premium bond win of £20,000. At 31 January 20*8 the net assets of Becky’s business amounted to
On 1 November 20*7 the business assets of Charles were as follows:Fixed assets £42,000; current assets £17,000, current liabilities £14,000.A year later, on 31 October 20*8, the fixed assets of the business were £56,000; the current assets were £20,000; and the current liabilities were
Place an x in the column which classifies the following receipts and payments made by Bloggs’ Garage.Profits can be calculated by using the ‘net asset method’. This method of discovering profit is like a forensic archaeologist discovering a skeleton. We are unable to see the details of how
Fill in the gaps:Net assets of a business is the same as the owner’s ………………..; both show how much the business is ………….... .
A clothes shop buys the following items:■ Jeans■ Sweatshirts■ Trainers■ A delivery van■ Leather jackets.RequiredIdentify the items that are purchases.
The following information is given for the year ended 31 October 20*8 for Les: stock at 1 November 20*7 £3,419; stock at 31 October 20*8 £3,491; purchases £43,771; sales £74,911; returns inward £118; returns outward £489; wages £12,562; telephone £782; rates £1,750; motor expenses £6,488;
The following information is supplied for the year ended 31 August 20*8 for Janice: stock at 1 September 20*7 £673; stock at 31 August 20*8 £891; purchases £29,041; sales £93,673; returns inward £276; returns outward £450; carriage inward £452; carriage outward £772; wages £23,774; general
Attil provides the following information for the year ended 31 December 20*8: stock at 1 January 20*8 £207; stock at 31 December 20*8 £870; purchases £43,672; sales £91,211; returns inward £75; returns outward £671; carriage inward £317; carriage outward £139; wages £23,649; rates £1,764;
Ashley Peacock provides the following information for the year ended 30 June 20*8:RequiredPrepare a trading and profit and loss account for the year ended 30 June 20*8 and a balance sheet at that date. Capital at 1 July 20*7 Premises at cost Machinery at cost Motor van at cost Stock at 1 July
The following information relates to the year ended 31 March 20*8 for Catherine: stock at 1 April 20*7 £1,549; stock at 31 March 20*8 £1,471; purchases £54,772; sales £127,773; returns inward £321; returns outward £84; carriage inward £270; carriage outward £129; wages £41,005; motor
Frank Sert provides the following information for the year ended 31 March 20*8:RequiredPrepare a trading and profit and loss account for the year ended 31 March 20*8 and a balance sheet at that date. Land and buildings at cost Machinery at cost Vehicles at cost Debtors Creditors Stock at 1 April
The following information relates to the year ended 29 February 20*8 for Fred:stock at 1 March 20*7 £2,765; stock at 29 February 20*8 £2,890; purchases £34,675; purchase of computer for shop £2,990; sales £71,320; returns inward £276; returns outward £100; carriage inwards £187; carriage
Leslie Harris provides the following information for the year ended 31 December 20*8:RequiredPrepare a trading and profit and loss account for the year ended 31 December 20*8 and a balance sheet at that date. Machinery Vehicles at cost Stock at 1 January 20*8 Debtors Creditors Purchases at
Joan Hornby supplies the following information for the year ended 30 September 20*8:RequiredPrepare a trading and profit and loss account for the year ended 30 September 20*8 and a balance sheet at that date. Stock at 1 October 20*7 Purchases Sales Returns inward Rent Rates Insurance Light and

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