Advanced Accounting for A2 (2nd Edition) - download pdf or read online

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  • March 28, 2018
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By Ian Harrison

ISBN-10: 0340973595

ISBN-13: 9780340973592

Complicated Accounting for A2 has been written in particular to assist scholars, who've already been brought to Accounting, to appreciate totally the intricacies of this advanced topic. it truly is damaged down into plausible devices, every one explaining a subject truly utilizing obtainable language and together with interspersed inquiries to inspire scholars to use what they've got learnt. Illustrations and diagrams are used all through to help reasons. each one unit is rounded up with a chain of workouts and exam-style questions making sure that scholars get lots of perform within the parts during which they have to be educated to move the A2 examination.

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Extra resources for Advanced Accounting for A2 (2nd Edition)

Example text

All goods are sold at a margin of 20%. All goods are purchased on credit. Cash paid to suppliers during the year amounted to £290,929. Incomplete records 37 During the final week of the financial year an amount of inventory was stolen. Alice is unsure of the exact amount. Required Calculate the value of the stolen inventory. QUESTION 23 Akit Patel did not keep a full set of accounting records. However, he is able to provide the following information for the year ended 30 September 20*9: Balance at 1 October 20*8 Cash banked Receipts from credit customers Summary of bank account £ 1,764 Wages 102,250 Drawings 6,479 Purchases General expenses Purchases of equipment Payments to credit suppliers Balance at 30 September 20*9 110,493 £ 23,761 10,470 1,328 37,328 2,600 34,107 899 110,493 Akit’s till rolls show his takings to be £120,698.

They maintain fixed capital accounts of £10,000 and £60,000 respectively. Their partnership agreement provides that Ursula be credited with a partnership salary of £6,000 and that partners be credited with interest on capital of 5% per annum. Any residual profits or losses are to be shared in the ratio 3:2 respectively. The profit for the year ended 31 December 20*9 was £8,400. Required Prepare an extract from the income statement for the year ended 31 December 20*9. QUESTION 8 Wanda and Yvonne are in partnership, sharing residual profits and losses in the ratio 3:1 respectively.

2. 3. 4. 5. 6. 7. Enter the opening balance (debit for an asset; credit for a liability). Enter the closing balance under your ‘T’ account. Take the closing balance up diagonally into the body of the account. Debit cash paid from the bank or cash account. Credit cash received into the bank or cash account. Total the account. Calculate the missing figure to be posted to the trading account or profit and loss account. An account An account 1 7 7 1 4 3 3 5 6 6 6 6 2 0 0 2 Let us prepare the adjustment accounts.

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Advanced Accounting for A2 (2nd Edition) by Ian Harrison


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