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PAPER 1 : ACCOUNTING

c.

Cash Sales.

d.
e.

Proceeds from long-term borrowings.


Proceeds from Trade receivables.

f.

Cash receipts from Trade receivables.

g.

Trading Commission received.

h.
i.

Purchase of investment.
Redemption of Preference Shares.

j.

Cash Purchases.

k.

Proceeds from sale of investment

l.
m.

Purchase of fixed asset.


Cash paid to suppliers.

n.
o.

Interim Dividend paid on equity shares.


Wages and salaries paid.

p.
q.

Proceed from sale of patents.


Interest received on debentures held as investment.

r.
s.

Interest paid on Long-term borrowings.


Office and Administration Expenses paid

t.
u.

Manufacturing Overheads paid.


Dividend received on shares held as investments.

v.
w.

Rent received on property held as investment.


Selling and distribution expense paid.

x.
y.

Income tax paid


Dividend paid on Preference shares.

13

z. Underwritings Commission paid.


aa. Rent paid.
bb. Brokerage paid on purchase of investments.
cc. Bank Overdraft
dd. Cash Credit
ee. Short-term Deposits
ff.

Marketable Securities

gg. Refund of Income Tax received.

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