Bài tập nhóm f3_2 NHÓM 18

ST
TÊN MSSV NHIỆM VỤ %
T
1 Nguyễn Thị Hương Thủy 187ke19807 Task 1 100%
2 Phạm Thiên Ân 187ke05267 Task 4 100%
3 Trương Sử Huyền Thanh 187ke19742 Task 2 100%

4 Nguyễn Thị Kim Toàn 187ke05792 Task 3 100%

Task 1
Do each of these items belong in the profit or loss account (P/L) as at 31
October 20x6?
- P/L:
Administrative expenses
Sales revenue
Returns inward
Loan note interest
Purchases
Irrecoverable debts
- NOT P/L:
Inventory at 1 November 20x5 (SOFP)
Share premium account (statement changes equity)
Retained earnings at November 20x5 (SOFP)
Allowance for receivables at November 20x5
Bank (SOFP)
Trade payables(SOFP)
Trade receivables (SOFP)
7% loan notes (SOFP)
$1 ordinary shares (statement changes equity)
Accummulated depreciation at 1 November 20x5 (SOFP)
Buildings
Motor vehicles
Furniture and equipment
Land at cost (SOFP)
Buildings at cost
Motor vehicles at cost
Furniture and equipment at cost

TASK 2
The carrying amount of the following assets in the financial statements at
31 October 20X6
- Land =740
Không phải TSCĐ hữu hình nên không có depreciation
Carrying amout = Land at cost
- Building = ( 1.500 – 75 – 360) = 1.065
Khấu hao theo cost
Khấu hao kỳ này = Giá gốc * tỉ lệ = 1.500 * 5% = 75
Carrying amout = Lấy giá gốc – khấu hao kỳ này – khấu hao kỳ trước.
- Motor vehicle = (240 – ((240 - 80) * 20% )- 80) = 128
Khấu hao theo carrying amout
Khấu hao kỳ này = (Giá gốc trừ khấu hao kỳ trước) * tỉ lệ
Carrying amount = Giá gốc – khấu hao kỳ này – khấu hao kỳ trước.
- Furniture and equipment = (1200 – 420 – 240) = 540
Khấu hao theo cost .
Khấu hao kỳ này = Giá gốc * tỉ lệ = 1200 * 20% = 240
Carrying amout = Lấy giá gốc – khấu hao kỳ trước – khấu hao kỳ này.
TASK 3
The following items be debited or credited to profit for the year ?

Debit :
- Inventory valuation adjustment
HTK cuối kỳ còn $275.000
- Incresease in allowance for receivable
Incresease 5% recevable
Dr Allowance for receivable
Cr Receivable debt
- Outstanding wage and salaries : $40.000
Dr: Wage expense
Cr: Accrual
Credit :
- Administrative expense relating to November 20X6
The administrative expenses include $5,000 which relates to
Debit P/L
Credit administrative expense

TASK 4
1. Complete this sentence:
The bonus issue will not effect Tonson’s cash balance
Phát hành cổ phiếu thưởng không phát sinh tiền
Dr Preminium share $180
Cr Share capital $180
2. The balances on these accounts following the bonus issue
“During October 20X6 a bonus issue of one for ten shares was made to ordinary
shareholders”
1:10 => 1800/10 cp đc phát hành với mệnh giá $1
Share capital = $1.800 + $180 = $1.980
Share preminium = $200 - $180 = $20