BT 8.

11
Dr 211 Tangible Fixed Asset (B) 52,000,000
1 Dr 214 Depreciation of Fixed Asset 3,000,000
Similar Cr 211 Tangible Fixed Asset (A) 55,000,000
Exchange Dr 811 Other Expenses 120.000
Cr 141 Advances 120.000

Dr 811 Other Expense 35,000,000

Dr 214 Depreciation of Fixed Asset 15,000,000
Cr 211 Tangible Fixed Assets (A) 50,000,000
Dr 131 Trade Receivables 49,500,000
2 Cr 711 Other Income 45,000,000
Dissimilar Cr 333 Output VAT 4,500,000
Exchange Dr 211 Tangible Fixed Asset (B) 50,000,000
Dr 133 VAT 2,500,000
Cr 131 Trade Receivables 52,500,000
Dr 211 Tangible Fixed Assets (B) 600.000
Cr 111 Cash 600.000
Dr 131 Trade Receivables 3,000,000
Cr 112 Cash in Bank 3,000,000
BT 8.13
Dr 211 Tangible Fixed Assets 30,000,000
1 Dr 133 VAT 3,000,000
Purchase Cr 331 Trade Payables 33,000,000
Fixed Dr 211 Tangible Fixed Assets 300.000
Assets Dr 133 VAT 30.000
Cr 111 Cash 330.000

Dr 211 Tangible Fixed Assets 600,000,000

2 Dr 133 VAT 60,000,000
Purchase Cr 112 Cash in Bank 660,000,000
Fixed Transfer fund
Assets Dr 441 Capital Expenditure Fund 600,000,000
Cr 411 Owner's Equity 600,000,000

Liquidation of fixed assets

Dr 2141 Depreciation of Fixed Assets 180,000,000
Dr 811 Other Expenses 20,000,000
3 Cr 211 Tangible Fixed Assets 200,000,000
Disposition Expenses related to the liquidation of fixed assets
of Fixed Dr 811 Other Expenses 300.000
Assets Cr 153 Tools and Suppiles 100.000
Cr 111 Cash 200.000
Income from liquidation
Dr 152 Raw Materials 100.000
Cr 711 Other Revenue 100.000

Statement of Financial Position

31/12/N
Code 31-Dec
200 Non-Current Assets
220 Fixed Assets
221 Tangible Fixed Assets 1,985,300,000
222 Historical Costs 2,430,300,000
223 Accumulated Depreciation (445,000,000)
 211 2141
Debit Credit Debit
1/12 2,000,000,000
5/12 30,300,000 25/12 180,000,000
20/12 600,000,000
200,000,000 25/12
2,430,300,000
2141
Credit
550,000,000 1/12

75,000,000
445,000,000
BT 9.10
Prepair and Maintenance Fixed Assets
Dr 331 Trade Payables 4,000,000
1
Cr 111 Cash 4,000,000

Dr 2413 Extra-Ordinary repair of fixed assets 12,000,000

Dr 133 VAT 1,200,000
Cr 331 Trade Payables 13,200,000
2 Dr 242 Prepaid Expenses 12,000,000
Cr 2413 Extra-Ordinary repair of fixed assets 12,000,000
Dr 627 Production Overheads 2,400,000
Cr 242 Prepaid Expenses 2,400,000

Dr 331 Trade Payables 9,200,000

3 Cr 515 Financial Income 158.400
Cr 112 Cash in bank 9,041,600

Dr 627 Production Overheads 2,300,000

Dr 133 VAT 80.000
4 Cr 152 Raw Materials 300.000
Cr 1534 Equipment and spare parts 1,200,000
Cr 111 Cash 880.000

Dr 2413 Extra-Ordinary repair of fixed assets 9,000,000

Dr 133 VAT 90.000
Cr 152 Raw Materials 700.000
5
Cr 1534 Equipment and spare parts 7,200,000
Cr 214 Depreciation of fixed assets 200.000
Cr 111 Cash 990.000
= 13,200,000 x 1,12%
= 13,200,000 - 4,000,000 - 158,400