TRANSACTIONS

1)

%
= Suppliers
Raw materials
Transport expense

22 800
22 000
800

2)

22 800

Suppliers =

3)

3 600

Consumables = Suppliers

4)

3 600

Suppliers =

22 800
3 600

Short term bank loan

3 600

82 320
Merchandise =
%
Prepaid expenses with salaries Suppliers
= Bank account 7 00079 027.2
Revenues from financial discounts
3292.8

5) 82 320
6) 7 000
7)

Note Payable

22 800

Expenses with sold merchandise

61 566

Customers

3 600

8)

79 027.2

9)

5 000

Suppliers

Merchandise

= Revenues from sold merchandise

=

Bank account

22 800

3 600

79 027.2

Bank account = Deferred revenue

5 000

(for finished goods)

10)

20 000

Expenses with salaries

11)

8 400

Customers

7 500

Salaries payable

20 000

Revenues from sold finished goods

8 400

= Finished goods

7 500

Expenses with sold finished goods

6 400
12) 6 400
%
= Contributions payable
7
218
7 218
13) 25
Salaries
payable
%
with CCSSF
000 Expenses
14) 4 400
Finished goods
== Variation of stocks 25 000
1 400
Expenses with CCHIF Contributions payable with ECSSF 1 900
600
Expenses with CCUF Contributions payable with ECHIF 1 300
000
15) 10 000
%
= payable
Buildings
200
Contributions
with 10
ECUF
8 000 Expenses with building disposal
3818
Salary tax payable
2 000
Accumulated depreciation

16)

11 000

Customers = Revenues from building disposal

13 618
1 900

%
Contributions payable with ECSSF

11 000

= Bank account

13 618

1 300
200
3 818
6 400

Contributions payable with ECHIF

Contributions payable with ECUF
Salary tax payable
Companys contributions payable

17)

104 900

Cash at hand

18)

106 900

Bank account = Cash at hand

19) 12 782
20) 11 000

%
Customers
Notes receivable

104 900
100 400
4 500

25 000

Salaries payable =
%
11 000
Bank
account
=
Revenues
from
dividends
(net salaries)
Prepaid expenses with salaries

12 782

7 000
Bank account
5 782
21) 800 Interest for long term loans payable = Bank account 800
22) 6 000

Customers

= Revenues from providing services

6 000