GCSE Accounting: A Teachers’ Guide by D. E. Turner, P. H. Turner (auth.) PDF

By D. E. Turner, P. H. Turner (auth.)

ISBN-10: 0333546644

ISBN-13: 9780333546642

ISBN-10: 1349121959

ISBN-13: 9781349121953

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Note: Misprint in question: vehicle was sold on 30 March 1990 Teaching Note: This assignment requires: (1) The calculation of the current year's depreciation after the adjustments necessary in respect of the original cost of the vehicle sold and the depreciation relevant to it. (2) A calculation of the loss on the sale of the vehicle. ( 3) Apportionment of the vehicle running expenses on a mileage basis between administration, and selling and distribution. (4) Calculation of the final dividend, bearing in mind the interim dividend already paid.

4 (i) Corrections: Item a. b. c. d. e. f. g. h. Debit Credit motor vehicles general expenses loss by theft discount received suspense Ajax Ltd Penrose P&L appropriation Amount motor expenses plant and machinery bank/cash suspense Hoots Ltd suspense suspense general reserve (£) 6000 60 300 100 9 500 943 1000 (ii) Balance of suspense: £15,334 (credit). (iii) Effect on gross profit: nil - remains at £332,460. Effect on net profit: +£5540 to give £170,210. 5 (i) Corrections: Item Debit Credit a. Amount (£) closing stock stock 3000 (trading a/c) (ledger) loss by theft purchases 120 b.

B. See text. 2 Retained earnings for year £12,480; total retained earnings £17,600; total shareholders' interest £70,100; working capital £15,600. 3 a. Working capital £99,000; total £290,000 (share capital £130,000; retained earnings £20,000). -30- shareholders' interest share premium £140,000; b. Effect on: (i) (ii) (iii) (iv) net working capital nil nil +60,000 - 2,000 + 58,000 (£) cash (£) -16,000 - 4,000 +60,000 - 2,000 +38,000 c. Yes: sufficient revenue reserves exist to cover additional £8000 required for the higher-rate dividend.

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GCSE Accounting: A Teachers’ Guide by D. E. Turner, P. H. Turner (auth.)


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