bai giai
Trang 1Exercise 1:
1 Determine the value of X
Tools and instruments 13.000 Fund for basic construction 116.000 Goods on consignments 4.000
Tangible fixed asset 485.000
Depreciation and amortisation (X)
Accounting equation: Total assets = Total equities
595.000 – X = 559.000
X = 595.000 – 559.000
X = 36.000
2 Make journal entry
1 Dr Acct 334: 8.000
2 Dr Acct 211: 55.000
3 Dr Acct 151: 4.000
4 Dr Acct 157: 3.000
5 Dr Acct 331 (331-M): 9.000
6 Dr Acct 111: 12.000
7 Dr Acct 311: 8.000
8 Dr Acct 111: 3.000
9 Dr Acct 153: 2.500
Cr Acct 331 (331-M): 2.500
10 Dr Acct 331 (331-N): 1.000
11 Dr Acct 111: 15.000
Cr Acct 131(131-A): 15.000
Trang 2(6) 12.000
(11) 15.000
(8) 3.000
8.000 (1) 1.000 (10)
30.000
4.000 (3) 9.000 (5) 8.000 (7) 3.000 (8)
12.000
12.000 (6) 15.000 (11)
0 (3) 4.000
13.000
(9) 2.500
5.000
3.000 (4)
4.000
36.000
(7) 8.000 80.000
Acct 111
Acct 131
Acct 112
Acct 151
Trang 3(1) 8.000 8.000 (5) 9.000
(10) 1.000
15.000 2.500 (9)
(5) 9.000
15.000 2.500 (9) (10) 1.000
0
340.000
Acct 334
Acct 214
Acct 331
Trang 4Balance Sheet
31/03/N+1
Paid in advance to supplier 1.000
Depreciation and amortisation (36.000) (36.000)
Exercise 2:
1 Determine X and prepare BS
Total assets = Total equities
7.200.000 = 5.150.000 + X
X = 7.200.000 – 5.150.000
X = 2.050.000
Balance Sheet 01/01/NN
Cash on hand 700.000 Short-term borrowings 700.000 Cash in bank 500.000 Current portions of long term debts 200.000
Merchandises 300.000 Long-term borrowings 1.000.000
Trang 5Goods in transits 500.000 Business capital 2.650.000 Tangible fixed assets 5.000.000 Undistributed profit 2.050.000 Depreciation of tangible assets (300.000) Taxes and obligations payable to
the state budget
100.000
2 Make entries and determine the performance of business
1 Dr Acct 112: 800.000
Cr Acct 131: 800.000
2 a Dr Acct 153: 300.000
Cr Acct 331: 300.000
b Dr Acct 153: 50.000
Cr Acct 111: 50.000
3 Dr Acct 156: 450.000
Cr Acct 112: 150.000
Cr Acct 331: 300.000
4 Dr Acct 141: 100.000
Cr Acct 111: 100.000
5 Dr Acct 311: 250.000
Cr Acct 112: 250.000
6 a Dr Acct 632: 300.000
Cr Acct 156: 300.000
b Dr Acct 131: 300.000
Dr Acct 111: 450.000
Cr Acct 511: 750.000
7 Dr Acct 641: 200.000
Dr Acct 642: 150.000
Cr Acct 334: 350.000
8 Dr Acct 641: 100.000
Dr Acct 642: 150.000
Cr Acct 214: 250.000
9 Dr Acct 211: 62.000
Cr Acct 111: 62.000
10 Dr Acct 331: 200.000
Cr Acct 111: 200.000
11 Dr Acct 511: 750.000
Cr Acct 911: 750.000
12 Dr Acct 911: 900.000
Cr Acct 632: 300.000
Cr Acct 641: 300.000
Cr Acct 642: 300.000
13 Dr Acct 421: 150.000
Cr Acct 911: 150.000
Trang 6(6a) 300.000 300.000 (12) (11) 750.000 750.000 (6b)
(7) 200.000
(8) 100.000
300.000 (12) (7) 150.000
(8) 150.000
300.000 (12)
(12) 300.000
(12) 300.000
(12) 300.000
750.000 (11) 150.000 (13) (7) 150.000
TRY TO PREPARE BALANCE SHEET AT 31/3/NN
IF YOU GOT RIGHT ANSWER WOW ……… YOU ARE AN
EXCELLENT ACCOUNTING STUDENT!