University College of

Rathmalana

Travel & Tour Management

Name of the module INFRASTRUCTURE MANAGEMENT

Module code H55COO1M10

 NVQ Level: 6 Semester I

 Assignment Title: Market Segmentation
 Numbers of pages: 05
 Student’s name: H.M.G.Y.S Rajaguru
 Index number: RT/TTM/019/009
Answers

Adjustments

1. Closing Inventory, A/C (Dr) 100,000

Purchases A/C (Cr) 100,000

2. Building Depreciation, A/C (Dr) 50,000

Accumulated building depreciation A/C (Cr) 50,000

Vehicle depreciation A/C (Dr) 100,000

Accumulated vehicle depreciation A/C (Cr) 100,000

3. Cash A/C (Dr) 100,000

Capital A/C (Cr) 100,000

4. Prepaid electricity expenses (Dr) 10,000

Electricity expenses A/C (Cr) 10,000

5. Water Bill expenses A/C (Dr) 2,500

Accrued water bill expense (Cr) 2,500
 XYZ Company

Adjusted trial balance as at 31.03.2022

Patent 1,000,000
Dr (Rs) Cr (Rs)

Building 1,000,000

Building Depreciation 50,000

Accumulated Building Depreciation 50,000

Land 2,000,000

Vehicle 1,000,000

Vehicle Depreciation 100,000

Accumulated Vehicle Depreciation 100,000

Machinery 300,000

Purchases (500,000 – 100,000) 400,000

Closing Inventory 100,000

Opening Inventory 100,000

Administration Expenses (75,000 – 10,000) 65,000

Prepaid electricity expenses 10,000

Finance Expense 60,000

Distribution Expenses 30,000

Other Expenses 10,000

Return Inwards 5.000

Return Outwards 10,000

Carriage on purchases 10,000

Carriage on Sales 15,000

Bank Loan (5 Years) 550,000

Capital (1,800,000 + 100,000) 1,900,000

Cash in Hand (200,000 +100,000) 300,000

Sales 4,630,000

Cash at bank 600,000

Debtors 500,000

Other Income 200,000

Creditors 215,000

Water bill Expenses 2,500

Accrued water bill expense 2,500

Capital (1,800,000 + 100,000) 1,900,000

Cash in Hand (200,000 +100,000) 300,000

Dr (Rs) Cr (Rs)
Sales 4,630,000

Cash at bank 600,000

Debtors 500,000

Other Income 200,000

Creditors 215,000

Water bill Expenses 2,500

Accrued water bill expense 2,500

7,657,500 7,657,500