BÀI 5.

1.
Year 20x1 Year 20x0
Bad debt provision expenses 156 346
Net receivables at the end of the year 18,481 16,537
Original accounts receivable at the end of the year 19,006 17,166
Allwance for doubtful debts 525 629

2.
131
SD ĐK 17,166

SD CK 19,006

3.
Dr 642 156
Cr 2293 156
 2293
629 SD ĐK
190 (131)
156 (642)
525 SD CK
1/ 1/ 131 2293
216,000,000 8,400,000
22,000,000 1,494,000
7,800,000
230,200,000 6,906,000

2/ A. Current assets 20x1

Short-term revenue 223,294,000
Short-term receivables from customers 230,200,000
Provision for short-term doubtful revenues (*) -6,906,000
Provison costs are refunded
Dr 2293 1,494,000
Có 642 1,494,000

20x0
207,600,000
216,000,000
-8,400,000
Requirement 1
1) Selling goods to company L for 11,000 (including 10% VAT) without collecting money
Cost of goods exported 5,000
Dr 131 (L) 11,000
Cr 511 10,000
Cr 33311 1,000
Dr 632 5,000
Cr 156 5,000

2) Sales to company M for 88,000 (including 10% VAT) collected immediately by bank deposit
Cost of goods exported 50,000
Dr 112 88,000
Cr 511 80,000
Cr 33311 8,000
Dr 632 50,000
Cr 156 50,000

3) Received 50% payment on August 28, 20x0 from L via bank transfer
Dr 112 5,500
Cr 131 (L) 5,500

4) Receive advance from customer N 1,000 in cash

Dr 111 1,000
Cr 131 (N) 1,000

5) Using cash to pay for electricity at the office: 2,200 (including 10% VAT)
Dr 642 2,000
Dr 1331 200
Cr 111 2,200

6) Purchase of 10,000 warehoused goods (excluding 10% VAT) unpaid

Dr 156 10,000
Dr 13311 1,000
Cr 331 11,000

7) Full payment for goods in business 6 by bank deposit

Dr 331 11,000
Cr 112 11,000

8) Cash advance for employees to purchase materials: 2,000

Dr 141 2,000
Cr 111 2,000
9) Give M a 10% discount on VAT in business 2 due to defective goods and cash returns
Dr 5213 8,000
Dr 33311 800
Cr 111 8,800

10) At the end of the fiscal year ending June 30, 20x1, it was estimated that there were doubtful debts equivalent to 1%
Doubtful debts are estimated at 1% of total receivables: [4000 - (38.500*1%)] = 3.615
Dr 642 3,615
Cr 2293 3,615

Requirement 2
Receivables

131 2293
33,000 4,000
11,000 3,615
5,500
385
38,500

Financial Statement
30/6/20x1

Assets
Short-term assets 154,000
Short-term receivables
1. Short-term receivables from customers 38,500
2. Allowances for doubtful debts ((385)
ank deposit
e doubtful debts equivalent to 1% of the company's total receivables.
BT 5.10
1) Dr 131 66,000
Cr 511 60,000
Cr 3331 6,000
Dr 632 35,000
Cr 156 35,000

2) Dr 112 65,340
Dr 635 660 ( 66,000 x 1% )
Cr 131 66,000

3) Dr 1381 2,000
Cr 156 2,000
Dr 1388 1,000 ( 2,000 x 50%)
Dr 632 1000 ( 2,000 x 50% )
Cr 1381 2,000

4) Dr 1388 10,000
Cr 515 10,000

5) Dr 111 1,000
Cr 1388 1,000

6) Dr 156 25,000
Dr 13311 2500 ( 25,000 x 5% )
Cr 331 27,500

7)
Dr 111 20,000
Cr 131 20,000
8)
Dr 1388 4,000
Cr 711 4,000
9)
Dr 111 4,000
Cr 1388 4,000
10)
Dr 141 10,000
Cr 111 10,000
11)
Dr 156 8,000
Dr 13311 800
Cr 141 8,800
Dr 156 300
Dr 13311 30
Cr 141 330
Cr 111 870
Cr 141 870