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Financial accounting / Finansiële rekeningkunde - 188 & 179
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Gee die algemene joernaalinskrywing om die salarisse- en lone-uitgawe in transaksie 13 aan te suiwer: / Give the journal entry to adjust the salaries and wages expense in transaction 13:
ABC Ltd. se finansiële jaareinde is 30 Junie. ABC Ltd. is opgerig met, onder andere, gemagtigde aandelekapitaal van:
- 100 000 kumulatiewe voorkeuraandele wat dividende verdien van 15c per aandeel.
ABC Ltd.’s financial year-end is 30 June. ABC Ltd. was incorporated with, amongst others, authorised share capital of:
- 100 000 cumulative preference shares that earn dividends of 15c per share.
Bereken die bedrag van die toename in die toelaag vir kredietverliese van debiteure soos dit in die Staat van Omvattende inkomste vir die jaar geëindig 31 Julie 2013 ingesluit word. / Calculate the amount of the increase in the allowance for credit losses of debtors as it would be included in the Statement of Comprehensive income for the year ended 31 July 2013.
Bereken die bedrag van die rente-uitgawe soos dit in die Staat van Omvattende inkomste vir die jaar geëindig 31 Julie 2013 ingesluit word / Calculate the amount of the interest expense as it would be included in the Statement of Comprehensive income for the year ended 31 July 2013.
Bereken die bedrag van die debiteurekontrole soos dit in die Staat van Finansiële posisie op 31 Julie 2013 sal verskyn. / Calculate the amount of the debtors' control as it would appear in the Statement of Financial position on 31 July 2013.
Gee die algemene joernaalinskrywing om aankoopretoere af te sluit / Give the general journal entry to close-off purchase returns:
Gee die algemene joernaalinskrywing om die telefoonuitgawe in transaksie 12 aan te suiwer: / Give the general journal entry to adjust the telephone expense in transaction 12.
'n Oortrokke bankrekening sal soos volg in die Staat van Finansiële posisie geklassifiseer word: / An overdraft bank account will be classified as follows in the Statement of Financial position:
Bereken die bedrag van die elektrisiteitsuitgawe betaalbaar/vooruitbetaal soos dit in die Staat van Finansiële posisie op 31 Julie 2013 sal verskyn. / Calculate the amount of electricity expense payable/paid in advance as it would appear in the Statement of Financial position on 31 July 2013.
Bereken die bedrag van die handelsvoorraad soos dit in die Staat van Finansiële posisie op 31 Julie 2013 sal verskyn. / Calculate the amount of the trading inventory as it would appear in the Statement of Financial position on 31 July 2013.