\ i Ti April, Apretl 4 Depordment : CSE" oe Nome 1 P Dannatyh Reredous 1p : 1#.09,04.051 - Aourcnal | Roblem: C01: _|Peovtige Rick won started on April 1 by 3: Mendes: |The. Palouing’ “selected esarts and trancactions ,ovaprad dusing. Mendig invested Tk 40000 cosh in ti busine - Rucchased land costing Tk 30,000 Fore cash Tnovsiad adverligin, vexpense. of Tk feostcn accourt Paid éalarcies 107 employees ‘Tk.1500, e Hirad Park manager ‘ot o cola, oF Tk 4000 per mort, effective Phe, 4 Rid Tk 1500 cach fore 0 oma-qeare insurance. poli Wilkduad “Tk 1009 cash fae pertsonal use 4 Received Tk; 5¥00 in cath Foe odmission Fees. Sold 400. coupon ‘books Br, taka 25 each Fach, book. edntams 10 coupons thot entitle the holder to one - admission Yo the postki_! \ ; Received Tk 8900 in cath admission Res Rid Tk 900 on belonee, oved Bee, ‘ebstising iy jnovrawd on April & , iASolution 2 Dae | / General Iournel | Accoust Tile ond Explention [Apel] 4 “Yaa 40 13 i 25 Cosh Load 7 eee land tn cash) * Rink Ft Rranefall “te ‘ensntion) | fora Teasured SST AT anand! [sf Be yor h jrevrance 9) r _— Aecous | Grouse adverts ry fd cash Re solanten expense) Cosh! ad a epi Ee 20 Advatiising expense Ae iS peice expense’ on account) Golouciés expense Cosh No ents Dreowin, Cosh +. Adamission Revenus., : el Debit . 40000 stal ae tensile cosh in basiews) received cosh er. admission a) cy s@agh (400%25) - = : Unearened admission Reanve | (6d coupon §n eash) PAGE :02)"" 30000 1800 Cradit 40000 es4 || ete] Acagart File and Explanction April 30 | Cash _ Admission Reanue (received cosh fie odatagion fees), rottoi~. | 80} Accourits Payeble |: ae0 Cosh | eco (patd , * lke | Debit |Ceadit | | 8200, B00 o: creditors on account ) Reblem: C29: ; Jane Kent fo 0 Wwended CPA During the fleet month of” cperidions of her business, the following’ avextis and trencadions ° ! Mas 1 Kent invested Tk 25000 ‘cash 9 Hid o seorct receptiontst at o Hola as 2000 1» & Rurchased Tk ‘abo A supflies on aecount from | Reod Supply, Componst. : 5K Paid office rut Te, 200 cath fe the. mort 41 Complited «tox assignment and billed client Tk 2100 fox senvices provded 42 Received Tk 3500 odvenee on & rent consulti 0 ene meet cnalioy IF Redetled Tk 1200 fre services conglited Far W Andncid Cs Br Frid seers raceptionist Tk 2000 +e oP tke mortk gy Paid 40% of bolance due Read ‘Supply Cempong PAGE :03by General dourend Debit Cradit 21 | (Stor api sl, o Account Title ond Explongtion | “Cash Tn wi vtuy, “fea , " = Geos cash in, business) me upy mt ie6 ee Ragoble. “|. ‘ urchased Supplies on account) yey (Rent Expense — (paid office unt tn: cash) oo tiu. - Accourts Receivable ' 2 Service Revenue. illed client, fore services Provided)" " Cosh mt Uneorned ‘Revenue: a , i, Service Revere” (ecelved cosh fore’ service son) Seine Expensd 7 oe Accousits Foyable. (2500 x' 40%)" Cath (2500 40% ) (poid psi on ‘account ) , {25000 3500 1200 + .|,2000 “| 4000 25000 2500 900 2100 3500 1200[Problem : 024: Reepore genascal jourcrel * esilittes to [Dee 1 Rchased munchardce priced af Tk 2406 on eradit en's 2 A new computer ca fice use wad purchased on ereadit Be Tk.G000, . ‘ 2 Sold merchandise on ordit, tacms 2 as te 12.00 Rid Th. FB cash Fae Freight 25 of th. merchandise dhipmest of thi Decambere 1 Rodsoction Gold merchandise. For, cash Th 24O>- ‘ & Bee 1006 record the. ewig, Tronsedle & Ranchosed menchandise.’on “onadtt , terons 5° <1 Received o Tk 200 oradit, memorandum Br manchandise purchased on December 9 and witurned fore eredit veel mucchandise: on’ enadit, terms, fq" Bo T* 90° 1149 Tesusd a Th 150 eradit “memorandum te thy custome { Decanbese 18 who riturowd’ o- portion Of he menchardlise 20 Renchosed off supplon on eradtt Te 125° 23 Reasived a erudit FP mmoremdum, for.” unsdt fefack fic. . supplies purchased ‘on Devembere 29° and riunned fon Th ‘ou Faid fore the amutchandice purchased oh Deagmbese % Less’ Ae -rétven ond the diseousnt _— 97 Be customuc who purchased ones ‘ ndise on Deermbert 2 pad fie the punchase OF trot. date lod the discount 28 Reostved f gent Pore The: aranchendise. sod on December Fie ton The eon Gd often dicount 31 fad Re sk runchondise purchased on Decembare 1 13a Sohition® General ournad Date. Account Tile. ond ‘Explenction” —_ [Rep Debit Crudit Dee} 4 et 38 19 Mochin: Expense Accounts poyate { L(purcchosed menchorndise 8 Equipment Accourits payable , | purchased raw odmptne om emit) «| Accounts Receivable j Revenue ! (eld merchandise’ om onedit), ° Merchandise ex faa di pense ‘ Cosh yy Menchorndise Revenut! ! Machine Ce nee tll Cec al (waleeed verhene on erudit) Accourls PF (ceosived a on. enedit) N z a, Her'b fronctal sianeock’ a): : Cesuing Accounts Recetvoble « ioe Le : «Revenue sold Thondise. on _crudit) I ra 2400 | 6000 1200 2400 Go0° 1200 PAGE -06}'Dele | Account Tit and spb Re Dat ena | Dee] 22} S : p95 Fr te R feyrble , al (purchased of Fick supplies on enadit) | | 23 Aanouals Pagoble ft ‘ 40 ac | eceived supplies ‘ond’ igdbsanid wily I | 24 Accourt Fable ' oot | 4000 || (paid « cash muschondist) | 2% | Cosh “|. | 6000 ; Accounts [fecsible a (poid by, auotomert fore th. punebase) 28 ( 300 Recourts Receivable * u 900 (received poyment fore vero) ; 31 | Accousits Fogoble : | 2400 ' Cosh ae ve | 2400 (potd for “te menchandise) a tcoblem + C25 : (On Aomuorey 1, 2008 Rifat dsl his: munchandising. lburi nus lin The name f Rift Thode» avi fovssting cosh: Tk’ 25000 ond equipment Kk 20000. During ‘thi fact 1 most he complet | the fellowtn, teansoctions : ; | uy 2 Hie 6 baflding Fae offRe une: Fa Th 5000 pc mronith } and poid Tk ‘10.000Aly aM : 7 ey Eee okey Thtem 8 Borrowed tk 40000 fitorm tha Fide Bonk on asthe pogalole 10 Menchondise ele on aecount Tk 20000 (cost Tk 55000) 4p Paid solorctus Tk 2000 amd odvesticing expenses Tk 5000 14 Ronchosed office suppiion far cach TK 2000 15 Merchandise purchosed 6n account Tk ¥0000 po Paid Tk 24000 tn Fell silement fore merchandise. purchased on aceovrl on July 3 ' 90 Sold msschandice on “Jawed on account Tk 20000(e0st 60000 ) 25 Reuen meechandise sold on uly 22 Tk 5000(eost Tk 3000) 26 Reasived a each payment of” Tk'27500 fire soles made on aceount and aud Tk 2500, discount 2g Rid dediscty Lal Fe the monith ‘of uly. 2008 Tk 2600 31 Paid Solarian ‘fore the months oF om yy 2008 Tk ¥000 33 Cost oF unused supplien Tk £000 ah ; Soluition: Grensnod “Jourcnad Dete | Account “Title I on} 4 hi ry? Aecourls Ryoble ... Cosh i oe PAGE :08|Dale | Account THe A 3 | Trvertorty “ah oe a 8 che phoebe wate DEL Jo | ‘Account Receivable .:.- . De Cost of goede ae . De ~ Soles ... Ca . Trvertong, _ Cre: 12 | Solories Expense. “Abele, Expense... D 144 Supeles : be : 15 | Trwento : Dr A ite faye Cr 20 ay ae veo wo Dre reais 29 | Aceousits Repahvle | Gost Goods : 25 | Tnvertto ' Aecdests Recehble Cost i 26 | Cosh .. Ditcount "Recounts Recchable - Deit [Crit G0000 25000 25009 40000 5 |] 40000 g0000 55000 | 0000 55000 3000 5000 | 8000 2000 {= 2.000 70000 O00 25000 | 24000 i 4000 20000 0000 90000 60000 ‘2000 000 3000 $7500 2500 90000Dote Account Title RP] Debit 93, | Expenses De 2500 ae) EY ook ; er ay | Solowies Expenses ... ... we De] » | Kooo Cash wee ee on Ore i 1000 31 | Supplies Expenses .. Cosh... Ricblem «C27 The lake Hheotre i owned a Cail AM Facilities werte compl eted on Moreh 31. At this @quipment Tk 6000, No 201 me, the ledgere showed :No tol cosh Tk 6000. No 140 Lond ae No 145, beings Tk 8000, No 157 accounts Tk 2000, No 245 “elle ble te 2000 , No 301 Tony conpino, Capital Tk 20000 . During Aphi the! Plowing events and transoctions occured : Al 2 Fold Rmrasitad oF 1 00 on Flot movie "8 Ordernd two addifisnel fthne ot 4 1000 each 2 Received tk 2800 cash. From admission suceipts (poyobl. am 42 Faid Hs al oes 25 Received tk a cosh 99 Paid solarion tk 2000 ruceipts of tk 1000 .bolanee ‘dur 1¥0tk 10 Mode tk 2000 Pay sant on morn e, Tk 1000 fer cco pag oble du 11 Lake these colada with ah ‘ans Company to oe concession stand. Whynns ig to Pay yy ey namic ) For The ai Is to geal eonennion stond. pehses tk woo? 20: Recelved ove fh fi Films orduud on April 3 billed 1000, mm admissions 0! paid half ont 39 Received sttement From & Warns nt Koes eoeenien 30 Prepaid HE 900 merited on speclod Blin bewun in MoaSolution : u + Grenesta Aournad a ‘Aeesunts “7 : leesunt, Tle , Debit. l GaakE Moreh] G1 | Cash... . ae} ——— «| Lond? . Buildings M80 i Equlpmlest C000 . Aecoits Faget a ‘ 000 3 20000 Apt] 2 [Rest = st a we 8000 Cosh ... ad ive. sd! 7 000 % ep _ | Cosh : ; 3 = Admistitn Remit "Oe HH ob 78° | oon 10 | Mortgoge Payment . Dal! 000 ee Reyel he De! 3000 on 2000 da = 7 500 | 7 x eg 500 20 Film wusilod Expense ‘De | 4000 Aceousts Fayoble ... - Ox | | 4000 25 | Cosh . . : | 5200 | Aditosion Rescue”, Ox ". | 5200 29 | Solarien Expenses . 2000 joe ke @osh ... 2000 30 | Accounts Reechob) 35 | Cosh... = : 85 ope “Revenue a i0 20 | Rey ranted . 00 | Cosh -- = 26Slowhand deonsoctic May a 2 3 4 Problem :BG0: = Services Wai formud on Moy 1,2011 The Faloving ons tock place ducing the Fest month: Enic Glaplin tnvestdd Tk 50.000 ensh fai the: business Hired 4wo employees to work fn The worhoure To will each be paid a Sol of Te 2800 pase month Signed a D-yeare cesta. abreement’ on a worshows Pali Ts.24000 cash “in vadvaher. Fare the fret gear Rutchose: Fastritune ond equipment costing Tk 30,000. A. cash. paymestt of Tk 10000 was. rhode! AR ramoinder will be poid tn 6 mosis Pad “Te 1800: cosh fire a one! yeore’ “insurance pati on the Purenttuce ond, equipenent transodion dosing: Fhe remaindee of the mow TTolod revenutr eortrad Were. Th 20000-Tk 8000 cash and Tk 42000 on oecount Receted Tk 3000 From customers ini ‘poopmart - cecourils receivable \ rR Received iy Lille im the ‘amoust JPH4k 200 to be paid at month Account Title + TReP] Debit | Credit a er ab0000 aa 7 Cogitab a aoe yay Oe | e000 ' ; t |Dote. Aceount THe Moy] 2 | No ext 3 | Prepaid Expense J. Der | 24000 “Cosh, os Cre 24000 4 | Furcsituae and Equipment... .Dr 30000 Cash .. me mee : deoue * L,Aecnmete Payable. "Get = 5B | Insunonee ... Dr | 1800 Crch _ Cr 1800 GC 000 Accounts Receivolle | Dee 42000 Revenue... on 2 Or, 2.0000 | Cone ee tbe 2000 Accounts Reecivalle ... - Cm}. a 8 | No exleny : Le = Reollem B69: : : : Be. Rllowing transactions om. dblatrud Rom The bocks FF Mr Karim Bec tke morts of Sly 20a: uly 1 Mre Karim favested 4k 500000 in cash and tk 1000000 Bre building fato the busines i 1-6 Reechosel Pmadhinire) ond Forsthuee fer 4% Coo 8 Parchaséd a'machind tk ¥6000 on-enedit + 40 Service randemd: ere tk 80000 but act Collected « oe io! Salanior' potd Br tk 25000 .:. . } 19 Mr Kerdm witkdraws' tk 20000 Be hig personal une 28 Reid cont Pn tke eurnent. month tk 20000 Sved fore: the service. randeul | on 10 Fg, month | 1 Cash receivSolution: i Gena Journal — Date Recont Te ‘(Ref Dalit’ | eat Haty. 1 | Ghee eh Del ~ 500000 [ -—Lrti“—~™O—~—~—CSS:—~sSé<( DF Colfitod. : te Cn}: | . Equlpmet Si Be 60000 coos ‘ 8 | Macks: Expense... - -, De 40000 | Cr | 70000 |__-Accouints yb... Ge 39 [Me ett a : | i= 15 4 | Selah pees ERE] | me | aoe 19 | Witkdrow .. 20000 Cosh. | 20000 05 | Rest Expense ... 20000 | Ge | 20000 ay | Cosh ce oe Dee | g0000 Accousits Recefvoble Cre) | i 0000 Freoblem : BCA: ! a8 Engineer zalim: 16 @ eensed architect, Dosing thi. Frost month oF tie opestation of his busines the Fateh tence occur March 1 Trwerted tk 20000 @ash i ; i 1 Paid ofFiee: sent Bre the, month tk 20000 cash | | a Rid offdet tant Ree. the mort 4 800 | | | 4 Parchosed.’ supplies om aecount ftom Mona Co tk 150 | | 42 Completed , bluc pris ‘ono pork and billed elterit 4k 900 or service PAGE 14)pn he Save Pomp ere 14 Received *k 500 each in advnee from Me. Rana for The design of a naw home | 29 Received tk 1500 cash Re Serevies. completed | 80 Faid colaries fir th. most tk 1500 30 Paid tk 600 to Mono Go. on accoust | : |Sdution : Gtenend Journal Date Account “Fle RP] Debit | Cruditt Monch} 2 | Cosh oo AB 20000 Cogitad oe te oo Cr 20000 L Rent Expense ... .- ce eee Dre 20000 |__@ash neo 2 Or iS o | Rest Expense... . Dre 800 | Cosh ee Oe 800 | 4 | Supplies wee oe Da 1500 Accourits payoble .. .. Cr 1500 40 | Accourils Receivable ... De 200 Senviee Revenue... | 900 14 | Cobre wo | Boo Servier Revert... 2 | 500 20 | Cot 1500 Servier Revenue... - | 1800 80 | Solanies Expense... ... | $500 | Cosh. -- | 1500 30 | Aecourits Ryobl ; G00 | Cash .. a. | | 620 PAGE :15