acctg3and4 practice set

8/18/2019 Acctg3and4 Practice Set

1/54

Income Statement RJP HOME APPLIANCES May 2004

Accounting 3/4

RJP HOME APPLIANCES

Income Statement

For the month ended May 31, 200

Sale 30!"#$#%20

Le& Sale 'icount #$0%00

Net Sale 30!"00#%20

Cot o( )oo* Sol*Me+c,an*ie In-ento+y . May 0"02#%1$

Net Pu+c,ae

Pu+c,ae 4#!"14%01

Pu+c,ae Retu+n an* Alloance "2!#%0

Pu+c,a 'icount #"004%! 4#"3%3$

Le& Me+c,an*ie In-ento+y . May 3 $3$"400%00 $"!3!%00

)+o P+o5t on Sale !3"01%20

Inte+et Income !!%44

6otal )+o Income !3"21#%14

O7e+ating E87ene

6a8e an* Licene 22$%00

Su77liie E87ene $"11%40Sala+ie E87ene 3$"000%00

9tilitie E87ene "$0%00

'eli-e+y E87ene $0#%00

Inte+et E87ene 4!!%0#

Micellaneou E87ene !$%00

'e7+eciation . :u+nitu+e an* :i8tu+e 2!!%2$

'e7+eciation . O;ce E


2/54

>alance S,eet RJP HOME APPLIANCES May 2004

RJP HOME APPLIANCES

'a(ance Sheet

A) o* May 31, 200

ASSE6S

Cu++ent Aet

Ca, "1#4%20

Petty Ca, "$00%00

Account Recei-a=le 32"0$%00

Le& Alloance (o+ 'ou=t(ul Account 1"44%#0 2$"!10%30

Note Recei-a=le 3#"$2%00

Me+c,an*ie In-ento+y . May 3 $3$"400%00

P+e7ai* Rent 3"000%00

Su77lie 9nue* "410%00

P+e7ai* Inu+ance 2"200%00

P+e7ai* 6a8e an* Licene 2$%00

P+e7ai* A*-e+tiing 140%00

Inte+et Recei-a=le !!%##

:i8e* Aet Cot Accum 'e7+n Net >oo@ alue

:u+nitu+e an* :i8tu+e 3$"$4%#$ 2!!%2$ 34"$$%$0

O;ce E


3/54

Bo+@,eet RJP

RJP HO

For the yea

ACCO-N! NAME!RIAL 'ALANCE A.

.E'I! CRE.I! .E'I!

Ca, "24%20

Petty Ca, "$00%00


Alloance (o+ 'ou=t(ul Account 4"%10 Note Recei-a=le 3#"$2%00

Me+c,an*ie In-ento+y" May 0"02#%1$

P+e7ai* Rent 4"$00%00

Su77lie 9nue* 4"$00%00



:u+nitu+e :i8tu+e 3$"$4%#$

O;ce E


4/54

6+ial >alance RJP HOME APPLIANCES May 2004

Accounting 3/4

RJP HOME APPLIANCES

!ra( 'a(ance

May 31, 200

.E'I! CRE.I!

Ca, "24%20

Petty Ca, "$00%00


Alloance (o+ 'ou=t(ul Account 4"%10

Note Recei-a=le 3#"$2%00Me+c,an*ie In-ento+y" May 0"02#%1$

P+e7ai* Rent 4"$00%00

Su77lie 9nue* 4"$00%00



:u+nitu+e :i8tu+e 3$"$4%#$

O;ce E


5/54

A*ute* 6+ial >alance RJP HOME APPLIANCES May 2004

RJP HOME APPLIANCES

Ad)ted !ra( 'a(ance

a) o* May 31, 200

.E'I! CRE.I!

Ca, "1#4%20

Petty Ca, "$00%00


Alloance (o+ 'ou=t(ul Account 1"44%#0

Note Recei-a=le 3#"$2%00

Me+c,an*ie In-ento+y" May 0"02#%1$

P+e7ai* Rent 3"000%00

Su77lie 9nue* $"!10%00



:u+nitu+e :i8tu+e 3$"$4%#$

O;ce E


6/54

Page 1 o( $4 Account Paya=le Su=i*ia+y Le*ge+ RJP HOME APPLIANCES May 2004

Accounting 3/4

RJP HOME APPLIANCES

Accont) Paya(e S)dary Led4er

Name5 Laguna Co+7o+ation

Addre))5

.atePartc(ar) F .r% Cr% 'a(ance

200

May >eginning >alance 4"010%00 4"010%00 Me+c,an*ie" $/20" n/30 PJ 40"000%00 $4"010%00

$ Pa+tial 7ayment CPJ 1"000%00 3"010%00

# In (ull o( account CPJ 22"000%00 1"010%00

# Pu+c,ae *icount CPJ 2"000%00 4"010%00

22 Me+c,an*ie" n/4$ PJ 4"010%00 2"20%00

Name5 Sony Co+7o+ation

Addre))5


200

May >eginning >alance #"#10%00 #"#10%00

Me+c,an*ie" $/$" n/30 PJ 1"220%01 1"!0%01

1 In (ull o( account CPJ $"$!%01 0"2%00

1 Pu+c,ae *icount CPJ 3"01%00 #"#10%00

21 Me+c,an*ie" n/10 PJ $"$20%00 23"20%00

Name5 L) Co+7o+ation

Addre))5


200

May >eginning >alance #"200%00 #"200%00

Me+c,an*ie" n/10 2"100%00 2"00%00

Name5 Ma+ga P,ili77ine

Addre))5


200

May >eginning >alance !"2$0%00 !"2$0%00 Retu+n )J "2!#%0 #"!$2%20

Me+c,an*ie" $/0" n/10 PJ 2$"!$1%00 43"!0%20

0 In (ull o( account CPJ 23"42$%2! 20"42%!

0 Pu+c,ae *icount CPJ "232%! !"2$0%00

21 Me+c,an*ie" n/10 PJ 30"00%00 $0"0$0%00

RJP HOME APPLIANCES

ACCO-N!S PA6A'LE S-'SI.IAR6 LE.7ER


7/54

Page # o( $4 Account Paya=le Su=i*ia+y Le*ge+ RJP HOME APPLIANCES May 2004

Accounting 3/4

Name5 San Pe*+o Soun*

Addre))5


200

May >eginning =alance 3$"10%00 3$"10%00

Me+c,an*ie" n/4$ PJ 24"000%00 $!"10%00

20 Me+c,an*ie" $/20" n/10 PJ 20"$20%00 #!"10%00

Name5 P,ili7 Elect+ical

Addre))5


200

May >eginning >alance 34"00%00 34"00%00

2 Me+c,an*ie" n/10 PJ 4"400%00 3"200%00

24 Me+c,an*ie" n/10 PJ 2"200%00 04"400%00

Name5 Monc,ing :u+nitu+e

Addre))5


200

May O;ce (u+nitu+e" $/0" n/30 PJ 2"000%00 2"000%00

! In (ull o( account CPJ 2"000%00 .

Name5 Ron+on A77liance

Addre))5


200

May 2 Me+c,an*ie" n/0 PJ "140%00 "140%00

2 In (ull o( account CPJ "140%00 .

Name5 Sanyo P,ili77ine

Addre))5

.ate

Partc(ar) F .r% Cr% 'a(ance200

May 0 Me+c,an*ie" $/20" n/30 PJ 4"220%00 4"220%00

2# In (ull o( account CPJ 3"$0!%00 #%00

2# Pu+c,ae *icount CPJ #%00 .


8/54

Page o( $4 Account Recei-a=le Su=i*ia+y Le*ge+ RJP HOME APPLIANCES May 2004

Accounting 3/4

RJP HOME APPLIANCES

Accont) Rece8a(e S)dary Led4er

Name5 >inan Sto+e

Addre))5


200May >eginning >alance 0"10%00 0"10%00

3 In (ull o( account CRJ 0"10%00 E++&$22

Name5 Ma+ima+ S,o7

Addre))5


200

May >eginning >alance #"000%00 #"000%00$ In (ull o( account CRJ #"000%00 E++&$22

Name5 San Joe A77liance

Addre))5


200

May >eginning >alance !"43%00 !"43%00

$ In (ull o( account CRJ !"43%00 E++&$22

Name5 Accentu+e" Inc%

Addre))5


200

May >eginning >alance 20"000%00 20"000%00

$ In (ull o( account CRJ 20"000%00 E++&$22

Name5 Juan )onGale

Addre))5


200

May >eginning >alance 2"#00%00 2"#00%00


9/54

Page ! o( $4 Account Recei-a=le Su=i*ia+y Le*ge+ RJP HOME APPLIANCES May 2004

Accounting 3/4

RJP HOME APPLIANCES

ACCO-N!S RECEI9A'LE S-'SI.IAR6 LE.7ER

Name5 6yle+ Sto+eAddre))5


200

May >eginning >alance 4"01!%00 4"01!%00

Name5 Laguna A77liance

Addre))5

.ate Partc(ar) F .r% Cr% 'a(ance200

May 3 n/20 SJ "#20%00 "#20%00

Name5 Ric,a+* Mance

Addre))5


200

May $ 2/3" n/30 SJ 22"000%00 22"000%00

23 $/0" n/30 SJ $"000%00 3#"000%00

30 In (ull o( account CRJ 4"2$0%00 22"#$0%00

30 Sale 'icount CRJ #$0%00 22"000%00

Name5 :ilin-et A77liance

Addre))5


200

May ! $/0" n/30 SJ 2"#43%00 2"#43%00

Name5 'ela PaG 6+a*ing

Addre))5


200

May $ $/$" n/20 SJ 2"$3$%00 2"$3$%00


10/54

Page 0 o( $4 Account Recei-a=le Su=i*ia+y Le*ge+ RJP HOME APPLIANCES May 2004

Accounting 3/4

RJP HOME APPLIANCESACCO-N!S RECEI9A'LE S-'SI.IAR6 LE.7ER

Name5 San Pe*+o College

Addre))5


200

May $ n/10 SJ 1"!00%00 1"!00%00

Name5 Bil(+e*o e+oGa

Addre))5


200

May 2$ n/10 SJ "3%00 "3%00


11/54

Sc,e*ule o( Account Recei-a=le an* Account Paya=le RJP HOME APPLIANCES May 2004

Accounting 3/4

RJP HOME APPLIANCES

Sched(e o* Accont) Rece8a(e)

May 31, 200

Juan )onGale 2"#00%00

6yle+ Sto+e 4"01!%00

Laguna A77liance "#20%00Ric,a+* Mance 22"000%00

:ilin-et A77liance 2"#43%00

'ela PaG 6+a*ing 2"$3$%00

San Pe*+o College 1"!00%00

Bil(+e*o e+oGa "3%00

132,#0&%00

RICCEL !RA.IN7 CEN!ER

Sched(e o* Accont) Paya(e)

May 31, 200

Laguna Co+7o+ation 2"20%00

Sony Co+7o+ation 23"20%00

L) Co+7o+ation 2"00%00

Ma+ga P,ili77ine $0"0$0%00

San Pe*+o Soun* #!"10%00

P,ili7 Elect+ical 04"400%00

31,330%00


12/54

Ca, Payment Jou+

RJP H

Ca)h

.A!EPA6EE E:PLANA!ION

C9 CHEC;

NO% NO%

200

May Aela 6+o7icale Rent (o+ May" June an* July 2004 00 000

>ian Munici7al 6+eau+e+ Munici7al Licene 002 00

Nina Reye Petty Ca, :un* 003 002

2 San Pe*+o Soun* In (ull o( account 004 0032 97ilon A77liance In (ull o( account 00$ 004

3 Laguna Ne A*-e+tiing (o+ $ mont, May to Se7tem=e+ 001 00$

$ C,ing P+inting P+e Su77lie E87ene 00# 001

3 MNS Ma+@eting In (ull o( account 00 00#

$ Laguna Co+7o+ation Pa+tial 7ayment 00! 00

1 Riccel 6+o7icale Ca, *+aing 00 00!

1 Sony Co+7o+ation In (ull o( account 0 00

# Mona+c, inu+ance Com7any One yea+ inu+ance 7+emium 02 0

Pat+ic@ In*ut+ie 'on 7ayment (o+ PI 223344 03 02

! Monc,ing :u+nitu+e In (ull o( account 04 03

0 Ma+ga P,ili77ine In (ull o( account 0$ 04

2 Ron+on A77liance In (ull o( account 01 0$

1 Em7loyee Pay+oll (o+ May .$" 2004 0# 01

1 Jet,+o Moto+" Inc% Pu+c,ae o( *eli-e+y t+uc@ 0 0#

# Nina Reye Re7leni,ment o( PC 0! 0

# Laguna Co+7o+ation In (ull o( account 020 0!

! Pat+ic@ In*ut+ie Note iue* on t, 7ai* 02 020

22 Ong S,i77ing Com7any 'eli-e+y c,a+ge 022 02

23 Mag Inno-ation Inc% Pu+c,ae o( o;ce e


13/54

Pu+c,ae Jou+nal RJP HOME APPLIANCES May 200

Accounting 3/4

RJP HOME APPLIANCES

Prcha)e Jorna(

.A!ES-PPLIER !ERMS

IN9OICEP-RCHASES

CASH ACCO-N!S

NO% P-RCHASE PA6A'LE

200 .r% Cr% F Cr%

May Monc,ing :u+nitu+e $/0" n/30 241$# K 2"000%00

San Pe*+o Soun* n/4$ 4320 24"000%00 K 24"000%00

Laguna Co+7o+ation $/20" n/30 4$1# 40"000%00 K 40"000%00

Sony Co+7o+ation $/$" n/30 ##### 1"220%01 K 1"220%01

L) Co+7o+ation n/10 !#1$ 2"100%00 K 2"100%00 Ma+ga P,ili77ine $/0" n/10 2$$$ 2$"!$1%00 K 2$"!$1%00

2 Ron+on A77liance n/0 333 "140%00 K "140%00

2 San Pe*+o Soun* CO' 4$11 24"!00%00

2 P,ili7 Elect+ical n/10 2334$ 4"400%00 K 4"400%00

2 Ma+ In*ut+ie 30 *ay" 1? note 23$43 3$"00%00

2 97ilon A77liance CO' 23$1! 2"200%00

3 MNS Ma+@eting CO' 33112 4"400%00

Pat+ic@ In*ut+ie 0 *ay 4? note 223344 "$4%00 1"$4%00

0 Sanyo P,ili77ine $/20" n/30 1$432 4"220%00

20 San Pe*+o Soun* $/20" n/10 4## 20"$20%00 K 20"$20%00

22 Laguna Co+7o+ation n/4$ $1#4 4"010%00 K 4"010%00

23 6o,i=a Ra*iola 10 *ay note 2"330%00

24 P,ili7 Elect+ical n/10 33344 2"200%00 K 2"200%00

21 Sony Co+7o+ation n/10 !!!!! $"$20%00 K $"$20%00

21 Ma+ga P,ili77ine n/10 4#! 30"00%00 K 30"00%00

/",$1%0$ /,0#%00 3$/,13$%0$

$00 200(K)


14/54

Sale Jou+nal RJP HOME APPLIANCES May 2004

Accounting 3/4

RJP HOME APPLIANCES

Sa(e) Jorna(

.A!EC-S!OMER !ERMS

IN9OICE SALES

CASH

NO% SALES

200 Cr% .r%

May 2 Sto% Nio Sto+e CO' 00 12"000%00 12"000%00

3 Laguna A77liance 'P 4"10%00" =al% n/20 002 23"400%00 4"10%00

4 MonaliGa Se+-ante 'P 2"$00%00" =al% 20 *ay 2? note 003 #"4$0%00 2"$00%00

$ Ric,a+* Mance 2/3" n/30 004 22"000%00

! :ilin-et A77liance $/0" n/30 00$ 2"#43%002 Bil(+e*o e+oGa CO' 001 "302%20 "302%20

$ 'ela PaG 6+a*ing 'P 1"02#%00" =al% $/$" n/20 00# 34"$12%00 1"02#%00

$ San Pe*+o College n/10 00 1"!00%00

6+o7icale Ma+@eting 'P 2"1$%00" =al% 0? 30 *ay note 00! 3#"13$%00 2"1$%00

20 >e+nie Reye CO' 00 "000%00 "000%00

23 Ric,a+* Mance $/0" n/30 0 $"000%00

2$ Bil(+e*o e+oGa n/10 02 "3%00

2# Aela 6+o7icale CO' 03 !"!4$%00 !"!4$%00

2! Riccel e+Goa 10 *ay 2? note 04 "12%00

30",/&/%20 12$,$1"%20

400 (√)


15/54

Petty Ca, >oo@ RJP HOME APPLIANCES May 2004

Accounting 3/4 >

RJP HOME APPLIANCES

Petty Ca)h 'oo

.A!EPA6EE

PC9 RECEIP!S PA6MEN!S

OFFICEA.9ANCES

MISC%

200 No% S-PPLIES E:PENSES

May >ian Munici7ality 00 $0%00 P+e7

3 Naaa 002 300%00 9tili

# Luningning Sto+e 003 $0%00

$ National >oo@ Sto+e 004 #1%40

# Re7leni,ment $00%00

21 Mang Come 00$ 300%00

21 Ma+ia Sa+i.a+i Sto+e 001 3$%00

3 Re7leni,ment 1!%40

"!%40 "!%40 #1%40 #1$%00


16/54

>an@ Reconciliation Statement RJP HOME APPLIANCES May 2004

Accounting 3/4

RJP HOME APPLIANCES

PHILIPPINE NA6IONAL >AN 'an Reconc(aton Statement

May 30, 200

Pe+ >oo@ Pe+ >an@

>alance =e(o+e a*utment" 4%30%2004 "24%20 22!"4#2%42

A** 'e*uct

'e7oit in t+anit 4"2$0%00

Outtan*ing c,ec@ 12"04%22

C,ec@ No%

001 2"$00%00

0 2"400%00

01 #"31%!0

020 2"041%1#

022 2"000%00

024 $"214%1$

>an@ Se+-ice C,a+ge $0%00

A*ute* >alance 1#1,$/%20 1#1,$/%20

'e7oit in 6+anit 4"2$0%00

OR No% 'ate Payo+ Amount

# $/30/2004 Ric,a+* Mance 4"2$0%00

Outtan*ing C,ec@

C,ec@ No% 'ate Payee Amount

001 $/3/2004 C,ing P+inting P+e 2"$00%00

0 $/#/2004 Mona+c, In*ut+ie Com7any 2"400%00

01 $/1/2004 Em7loyee #"31%!0

020 $/!/2004 Pat+ic@ in*ut+ie 2"041%1#

022 $/23/2004 Mag Inno-ation Inc% 2"000%00

024 $/3/2004 Em7loyee $"214%1$

12"04%22

'e7oit in 6+anit 4"2$0%00

OR No% 'ate Payo+ Amount

# $/30/2004 Ric,a+* Mance 4"2$0%00


17/54

Ca, Recei7t Jou+nal RJP HOME APPLIANC

Accounting 3/4

RJP HOME APPLIANCES

Ca)h Rece


18/54

RJP HOME APPLIANCES

7enera( Jorna(

.A!EPAR!IC-LARS F .E'I!

200

May Ca, 00 $0"40

Petty Ca, 0 "000

Account Recei-a=le 02 3"##2

Me+c,an*ie In-ento+y 01 0"02#

Su77lie 9nue* 0 4"$00

:u+nitu+e :i8tu+e 20 $"204O;ce E


19/54

May 2 Ca, 12"000

Sale

May 3 Pu+c,ae 4"400

Ca,

May 3 Ca, 4"10

Account Recei-a=le "#20

Sale

May 3 Ca, 0"10

Account Recei-a=le

May 3 P+e7ai* A*-e+tiing 00

Ca,

May 3 Su77lie 9nue* 2"$00

Ca,

May 4 Ca, 2"$00

Note Recei-a=le 4"!$0

Sale

May $ Account Recei-a=le 22"000

Sale

May $ Ca, #"000

Account Recei-a=le

May $ Ca, !"43

Account Recei-a=le

May $ Ca, 20"000

Account Recei-a=le

May $ Account Paya=le 1"000

Ca,

May 1 Riccel 6+o7icale" '+aing "000

Ca,

May 1 Account Paya=le 1"220

Ca,

Pu+c,ae 'icount

May # P+e7ai* Inu+ance 2"400

Ca,

May Pu+c,ae "$4

Ca,

Note Paya=le

May ! Account Recei-a=le 2"#43

Sale

May ! Account Paya=le 2"000

Ca,

:u+nitu+e an* :i8tu+e

RJP HOME APPLIANCES

7enera( Jorna(

.A!EPAR!IC-LARS F F .E'I!200

May 0 Pu+c,ae 4"220

Account Paya=le


20/54

May 2 Ca, "302

Sale

May 2 Account Paya=le "140

Ca,

May $ Ca, 1"02#

Account Recei-a=le 2"$3$

Sale

May $ Account Recei-a=le 1"!00

Sale

May 1 Sala+ie E87ene "$00

Ca,

Bit,,ol*ing 6a8e Paya=le

May 1 'eli-e+y E


21/54

May 21 Pu+c,ae 30"0

Account Paya=le

May 21 Pu+c,ae $"$2

Account Paya=le

May 2# Ca, !"!4

Sale 'icount "0

Sale

May 2# Account Paya=le 4"22

Ca,

Pu+c,ae 'icount

May 2! Note Recei-a=le "1

Sale

May 30 Ca, $"00

Account Recei-a=le

Pu+c,ae 'icount

May 3 Sala+ie E87ene 1"$0Ca,

Bit,,ol*ing 6a8e Paya=le

ECC" Pag.i=ig Paya=le

SSS" Me*ica+e Paya=le

May 3 Petty Ca, 1!

Ca,

A.J-S!IN7 EN!RIES

May 3 Me+c,an*ie In-ento+y 01 $3$"40

AJE Income an* E87ene Summa+y 100

6o +eco+* en*ing in-ento+y

May 3 P+e7ai* 6a8e an* Licene $0$ 2

AJE 2 6a8e an* Licene 0

May 3 Su77lie E87ene "41

AJE 3 Su77lie 9nue*

6o +eco+* u77lie in-ento+y

RJP HOME APPLIANCES

7enera( Jorna(

.A!E PAR!IC-LARS F F .E'I!200

May 3 Inte+et Recei-a=le !

AJE 4 Inte+et Income

a% SI 00! (o+ 2$"4#0%00 *at*% $//04 (o+ 30 *ay at 0?

=% SI 04 (o+ "12%00 *t*% $/2!/04 (o+ 20 *ay at 2?

a% 2$"4#0%00 8 0? 8 3/310 !%!

=% "12%00 8 2? 8 2/310 #%#!

May 3 Inte+et E87ene 43

AJE $ Inte+et Paya=le

PI 23$4 (o+ 3$"00%00 *t*% 4/2/04 (o+ 30 *ay at 1?

3$"00%00 8 1? 8 2/310 431%0

May 3 'e7+eciation . :u+nitu+e an* :i8tu+e 2!

AJE 1 Accumulate* 'e7+eciation . :u+nitu+e an* :i8tu+e


22/54

May 3 'e7+eciation . 'eli-e+y E


23/54

Page 23 o( )ene+al Le*ge+ RJP HOME APPLIANCES 2004

Accounting 3/4

RJP HOME APPLIANCES

7enera( Led4er

Ca)h

.ateE>eginning >alance )J $0"40%30 May 3 CPJ

3 CRJ 4#2"!2%# 3 A*uting Ent+y )J1

$23"402%#

>alance "1#4%20

Petty Ca)h

.ateE>eginning >alance )J "000%00

CPJ $00%00

>alance "$00%00

Accont) Rece8a(e

.ateE>eginning >alance )J 3"##2%00 May 3 CRJ

3 SJ 3"031%00

24"0%00

>alance 32"0$%00

A((o?ance *or .ot*( Accont)

.ateE>eginning >alance )J

2 A*uting Ent+y

>alance

Note) Rece8a(e

.ateE>


24/54


Accounting 3/4

Intere)t Rece8a(e

.ateE>eginning >alance )J 0"02#%1$

3 A*uting Ent+y )J4 $3$"400%00

Pre


25/54

Page 2$ o( )ene+al Le*ge+ RJP HOME APPLIANCES 2004

Accounting 3/4

200

200

May 3 A*uting Ent+y )J$ 2$%00

>alance 2$%00

RJP HOME APPLIANCES

7enera( Led4er

Prealance 140%00

Frntre @ F>tre)

.ateE>eginning >alance )J $"204%#$

PJ !"!$0%00

>alance 3$"$4%#$

Accm(ated .etre)

.ateE>alance )J 3"43%!0

23 CPJ 2"000%00

>alance $"43%!0


26/54


Accounting 3/4

Accm(ated .ealance 1"!$0%00

RJP HOME APPLIANCES

7enera( Led4er

Accm(ated .ealance

Intere)t Paya(e

.ate

.ate


27/54

Page 2# o( )ene+al Le*ge+ RJP HOME APPLIANCES 2004

Accounting 3/4

200

200

May 3 A*uting Ent+y )J$

ECC, Pa4=4 Paya(e

.ateE> Paya(e

.ateE>


28/54


Accounting 3/4

.ateE>


29/54

Page 2! o( )ene+al Le*ge+ RJP HOME APPLIANCES 2004

Accounting 3/4

Patrc MarD(, .ra?n4

.ateE>alance .


30/54


Accounting 3/4

Prcha)e Retrn) @ A((o?ance)

.ateE>alance

Fre4ht=n

.ate E>


31/54


Accounting 3/4

200

200

May 3 A*uting Ent+y )J1 10%00 31 C(o)n4 )J1

>alance .

Salance .

-t(te) E>


32/54


33/54


Accounting 3/4

200

200

May 3 A*uting Ent+y )J1 1!%#0 May 3 Cloing )J1

>alance .

RJP HOME APPLIANCES

7enera( Led4er

ECC, Pa4=4 E>alance .

Intere)t E>alance .

Pro*e))ona( Fee E>


34/54


Accounting 3/4

Income and E>


35/54


Accounting 3/4

100

Credt

34"$##%!#

$0%00

34"#2#%!#

101

Credt

102

Credt

2"003%00

103

Credt

4"%10

2"1$1%0

10

Credt

4"!$0%00


36/54


Accounting 3/4

10&

Credt

10$

Credt

10/

Credt

"$00%00

10# Credt

3"040%00

10"

Credt

200%00

110


37/54

Page 3# o( )ene+al Le*ge+ RJP HOME APPLIANCES 2004

Accounting 3/4

111

Credt

10%00

120

Credt

121

Credt

2!!%2$

122

Credt


38/54


39/54

Page 3! o( )ene+al Le*ge+ RJP HOME APPLIANCES 2004

Accounting 3/4

4$2%40

203

Credt

20%10440%00

#20%10

20

Credt

113%0

113%00

"321%0

20& Credt

2!%#$

1!%#0

!%4$

20$

Credt

$0%00

20/

Credt

20#


40/54


Accounting 3/4

Credt

1"$00%00

300

Credt

2$0"000%00

44"30%43

2!4"30%43

301

Credt

.

302

Credt

$0"000%00

21"#%21#1"#%21

303

Credt

30

Credt

00"000%00

20"#%21

20"#%21


41/54


Accounting 3/4

30&

Credt

00

Credt

30!"#$#%20

.

01

Credt

02

Credt

#$0%00

03Credt

!!%1#

!!%##

!!%44

.

&00

Credt

4#!"14%01


42/54


Accounting 3/4

&01

Credt

"2!#%0

.

&02

Credt

#"004%!

.

&03

Credt

&0

Credt

"$00%00

&0&

Credt

2$%00

22$%00

3$0%00

&0$


43/54


Accounting 3/4

1$0%00

&0/

Credt

$"11%40

$"11%40

&0#

Credt

200%00

&0"

Credt

3$"000%00

&10

Credt

"$0%00


44/54


Accounting 3/4

&11

Credt

$0#%00

&12

Credt

2"1$1%0

&13

Credt

2!!%2$

&1

Credt

!0%00

&1&

Credt

2!%1#

&1$


45/54


Accounting 3/4

1!%#0

&1/

Credt

440%00

&1#

Credt

4!!%0#

&1"

Credt

1"$00%00

&20

Credt

!$%00


46/54


Accounting 3/4

$00

Credt

$3$"400%00

30!"201%14

44"101%14


47/54

RICCEL !RA.IN7 CEN!ER

Accont)

A


48/54

'EFORE AF!ER

A.J-S!MEN!S A.J-S!MEN!S

Ca, $0"40%30 $0"40%30

Petty Ca, "000%00 "000%00

Account Recei-a=le 3"##2%00 3"##2%00

Alloance (o+ 'ou=t(ul Account #3%!2 4"%10

Me+c,an*ie In-ento+y $"02#%1$ 0"02#%1$

:u+nitu+e :i8tu+e $"1#$%00 $"1#$%00

Accum% 'e7+ec . :u+nitu+e :i8tu+e 23$%3 4#0%2$

O;ce E


49/54

RICCEL !RA.IN7 CE

.)trton o* Net In

Aalance P/L Ratio 31"210%1

>onu (see compuitation below)


50/54

!ER

ome

RICCEL JE!HRO PA!RIC;

$0? 30? 20?

2"000%00 "000%00

2$"000%00 $"000%00 0"000%00

3"121%0!

"30%43 0"#%21 #"2$2%#

&,130%3 2$,#/#%2$ 20,#/#%2$


51/54

RICCEL !R

Statement o*

A


52/54

.IN7 CEN!ER

PartnerG) Ca


53/54


54/54

ES

nce

.E'I! CRE.I!

"1#4%20

"$00%0032"0$%00

1"44%#0

3#"$2%00

$3$"400%00

3"000%00

"410%00

2"200%00

2$%00

140%00

3$"$4%#$

$"43%!0

1"!$0%00

34"330%00

4#"430%00

#20%10

"321%0

!%4$

2!4"30%43

#1"#%21

20"#%21

!!%##

4$2%40

2!!%2$

!0%00

2!%1#

$0%00

1"$00%00

43"#%$0

1,01&,$%$2 1,01&,$%$2

acctg3and4 practice set

Documents