Frozen Assets
{
“titl”:”Item 9 – The frozen
2 .- From the entries of the company ALAIOR SA you have listed then resolves the issues you raise at the end of the activity:
1. On 01/10/XX buy furniture for € 3500 + VAT. In transport concept, the supplier invoice € 200 + VAT, and way of insurance, € 50 + VAT. Payment by bank transfer.
2. On 15/07/XX acquires a local expansion of the facilities of the company for € 254,000 + VAT, € 54,000 of which correspond to the value of the site. Payment via check.
3. To begin marketing a new product on 01/03/XX acquires a patent for 30,000 € + VAT, paid by wire transfer.
4. On 01/08/XX gets a forklift force (bull) in the transportation of goods inside the company, with a total cost of € 12,000 + VAT, paid by check.
5. On 01/09/XX purchase a van with a factory cost of € 35,000 + VAT. In the concept of transport, insurance and additional accessories in the invoice or bill additional € 2500 + VAT. Payment is via bank transfer.
6. The van purchased earlier in the settlement is totally destroyed because of an accident that occurs on 01/10/XX. We now proceed to give the low after making the entries.
He was given a lifespan of 7 years and a residual value of € 5000.
7. On 20/05/XX purchased a lot for 25,000 € + VAT with the intention of getting some income for their monthly rent. Payment can be made entirely by bank transfer.
8. Counted for the settlement of the settlement al’amortització furniture 1, knowing that the residual value is 0 and that life is 15 years.
9. Counted for settlement al’amortització item purchased 2 settlement, given that it is considered that the building has a lifespan of 70 years and a residual value of 60,000 €.
10. Counted for settlement al’amortització item purchased 3 settlement, given that the patent is assigned a residual value of € 2,000 and a life of 3 years.
11. Regarding item 4 of the settlement, is known to have a residual value of € 3000 and pay for itself 10%.
12. Make the following activities:
· What life is assigned?
Make · settlements amortization held throughout his life.
· Proceed with its low accountant, knowing that the end of life achieved € 2000 + VAT for venda, an amount that is charged by a check.
Solutions
01/10/2009 01/10/2009
3,750 (216) Furniture 3,750 (216) Furniture
600 (472) Corporation tax (572) Banks 4,350 600 (472) Corporation tax (572) Banks 4350
15/07/2009 15/07/2009
200,000 (210) Terr. 200,000 (210) Terr.
54,000 (211) built. 54,000 (211) built.
40,640 (472) Corporation tax (572) Banks 294,640 40,640 (472) Corporation tax (572) Banks 294,640
01/03/2009 01/03/2009
30,000 (203) Pro. Industrial 30,000 (203) Pro. Industrial
4,800 (472) Corporation tax (572) Banks 34,800 4,800 (472) Corporation tax (572) Banks 34,800
01/08/200901/08/2009
12,000 (213) Machinery 12,000 (213) Machinery
1,920 (472) Corporation tax (572) Banks 13,920 1,920 (472) Corporation tax (572) Banks 13,920
01/09/2009 01/09/2009
37,500 (218) ET 37,500 (218) ET
6,000 (472) Corporation tax (572) Banks 43,500 6,000 (472) Corporation tax (572) Banks 43,500
01/10/2009 to 01/10/2009 in
386.40 (681) Love. Inmo mat. (281) A.mat 386.40 386.40 (681) Love. Inmo mat. (281) A.mat 386.40
B 01/10/09 b 01/10/09
386.9 (678) Outstanding 386.9 (678) Exceptional
37.113,10 (281) A.mat (218) ET 37,500 37.113,10 (281) A.mat (218) ET 37,500
20/05/2009 20/05/2009
25,000 (220) Inv. Terr. 25,000 (220) Inv. Terr.
4,000 (472) Corporation tax (572) Banks 29,000 4,000 (472) Corporation tax (572) Banks 29,000
23/05/2009 23/05/2009
62.50 (681) A. Inmo mat. (281) A.mat 62.50 62.50 (681) A. Inmo mat. (281) A.mat 62.50
15/06/2009 15/06/2009
7.777,78 (680) A. Inmo Intan. (281) A.mat 7.777,78 7.777,78 (680) A. Inmo Intan. (281) A.mat 7777.78
19/06/2009 19/06/2009
375 (681) A. Inmo mat. (281) A.mat 375 375 (681) A. Inmo mat. (281) A.mat 375
466311.68 466311.68 466311.68 466311.68
3 .- Read carefully each of the assumptions you have and then do what we ask in each case:
a) Calculate annual depreciation and counted in a vantion and counted in a van with a lifespan of ten years was bought for 30,000 € and a residual value of € 5000.
b) Calculate the amortization, and posted an electronic typewriter with a price of 700 € + VAT venda, given that its estimated useful life will be sixteen years and that its residual value is zero.
c) determining the accounting value or book value of a vehicle valued asset in the balance by 20,000 €, considering that this element is accumulated depreciation of € 2500.
d) A machine cost € 18,000 + VAT and is to pay off in eight years. What ongoing annual fee will be applied? Counted the settlement concerned.
e) If the previous assumption of the machine is assigned residual value of € 2,000, what is the fee? Counted for settlement.
f) count the depreciation of furniture that at the time of its acquisition cost € 4500 + VAT and pay for itself in six years.
g) acquired a truck to € 40,000 + VAT. If he is a 10% rate of depreciation, amortization counted settlement given that the acquisition was in the middle of this year.
h) It is sold in a cash machine worth € 800 + VAT, which was acquired by € 1200 + VAT on 01/01/09. The rate of depreciation that is assigned the computer is 5%, and the date of 01/07/09 is the day venda. Counted the settlement concerned.
i) decides to terminate a machine that cost € 3000 + VAT and is currently fully amortized.
j) completely burning the furniture purchased by a company for € 4500 + VAT. On 01/01/XX amortization was € 2,500. The depreciation rate was 10% il’accident occurs on 01/08/XX.
k) sells a local for 25,000 € + VAT. At the beginning of this year contained in the asset as a real estate investment, € 100,000 and had an accumulated depreciation of € 67,500. If the useful life assigned to it is 70 years and the residual value is € 20,000, comptabilitza’n venda knowing that the claims in cash and carried out the 15/03/XX.
l) counting venda a patent that was sold after ten months of having acquired the knowledge that the purchase price is € 30,000 + VAT (01/02/XX), which is the price of venda € 40,000 + VAT made in cash (01/12/XX), which was attributed to the useful life of ten years and was residual value was zero.
Solutions
01/10/2009
2,500 (681) A. INM mat. (281) In matte 2,500 2,500 (681) A. INM mat. (281) In 2500 matt
03/10/2009 03/10/2009
43.75 (681) A. INM mat. (281) A.mat 43.75 43.75 (681) A. INM mat. (281) A.mat 43.75
04/10/2009 04/10/2009
17,500 book value book value 17,500
07/10/2009 07/10/2009
2,250 (681) A. INM mat. (281) A.mat 2,250 2,250 (681) A. INM mat. (281) A.mat 2250
10/10/2009 10/10/2009
2,000 (681) A. INM mat. (281) A.mat 2,000 2,000 (681) A. INM mat. (281) A.mat 2000
12/10/2009 12/10/2009
750 (681) A. INM mat. (281) A.mat 750 750 (681) A. INM mat. (281) A.mat 750
13/10/2009 13/10/2009
2,000 (681) A. INM mat. (281) A.mat 2,000 2,000 (681) A. INM mat. (281) A.mat 2000
15/10/2009 15/10/2009
30 (681) A. INM mat. (281) A.mat 30 30 (681) A. INM mat. (281) A.mat 30
15/10/2009 15/10/2009
928 (543) cred. C / T 928 (543) cred. C / T
370 (671) missing. INM mat. 370 (671) missing. INM mat.
30 (281) A.mat (217) EPI 1,200 30 (281) A.mat (217) EPI 1200
(477) VAT D 128 (477) D 128 AU
17/10/2009 17/10/2009
3,000 (681) A. INM mat. (281) A.mat 3,000 3,000 (681) A. INM mat. (281) A.mat 3000
19/10/2009 19/10/2009
262.50 (681) A. INM mat. (281) A.mat 262.50 262.50 (681) A. INM mat. (281) A.mat 262.50
20/10/2009 20/10/2009
3126.5 (281) A.mat 3126.5 (281) A.mat
1.373,50 (678) Earnings inc. (216) Mobile 4500 1.373,50 (678) Earnings inc. (216) Mobile 4500
22/10/2009 22/10/2009
238.10 (681) A. INM mat. (281) A.mat 238.10 238.10 (681) A. INM mat. (281) A.mat 238.10
24/10/2009 24/10/2009
67.738,10 (281) A.mat 67.738,10 (281) A.mat
29,000 (570) Safety 29,000 (570) Safety
7.261,90 (671) P. INM mat. (221) Const. 100,000 7.261,90 (671) P. INM mat. (221) Const. 100,000
(477) D tax 4,000 (477) VAT D 4000
25/10/2009 25/10/2009
2,500 (680) A. INM Intan. (280) A. In 2,500 2,500 (680) A. INM Intan. (280) A. in 2500
27/10/2009 27/10/2009
2,500 (280) A. INM Intan. 2,500 (280) A. INM Intan.
46,400 (543) cred. Inmo. (203) in Apl 30,000 46,400 (543) cred. Inmo. (203) in Apl 30,000
(477) D tax 6,400 (477) VAT D 6400
(770) B INM 12,500 (770) B 12,500 INM
174,302 174,302 174,302 174,302
4 .- Starting from the following assets, the company provided Vinaroz SA, dedicated to marketing a food product, counted the entries, the largest efectua’n, determina’n outcome and elabora’n with the balance sheet date / 31/12/XX.
1. On 01/01/XX sold goods on credit by € 2500 + VAT.
2. On 31/01/XX in respect of salaries and wages paid to employees of the company € 12,000 through a bank transfer.
3. On 02/02/XX purchased a computer worth € 1,100 + VAT, a printer for € 250 + VAT and software valued at € 3500 + VAT. Payment by check.
4. On 16/02/XX paid by direct debit the water bill for an amount of € 105 + VAT and the phone for an amount of € 230 + VAT.
5. On 05/03/XX purchased goods by € 2500 + VAT, of which 50% is paid in cash and the other 50% to 30 days.
6. On 22/03/XX claim € 2000 in cash from a customer that owed and reflected the initial appraisal.
7. On 05/04/XX settled through a debt that the check was purchased with the settlement provider 5.
8. On 10/05/XX entered the bank from € 600 cash.
9. On 03/07/XX, by way of repairing a machine, € 250 + VAT payable in cash.
10. On 08/10/XX paid in cash € 1100 + VAT of the rental office.
11. On 10/11/XX sold a machine to € 60,000 + VAT, which was valued at 30,000 € and had a day 01/01/XX accumulated depreciation of € 5000. The life of this machine was five years and its residual value was € 3,000. The receipt of this venda made via check.
12. On 12/12/XX charging cash customers owe everything.
Further details:
· The computer and printer purchased in the settlement have a shelf life of 3 three years and zero residual value.
· Regard to computer programs, its estimated useful life is two years and that its residual value is zero.
Solutions
01/01/2009 01/01/2009
50,000 (213) Machinery 50,000 (213) Machinery
3,000 (216) Furniture 3,000 (216) Furniture
10,000 (217) EPI 10,000 (217) EPI
10,000 (218) The. Tranport 10,000 (218) The. Tranport
10,000 (570) Safety 10,000 (570) Safety
2,000 (430) Clients 2,000 (430) Clients
200,000 (572) Banks (100) Cap. 35,000200,000 (572) Banks (100) Cap. 35,000
(520) D. c / t 230,000 (520) D. c / t 230,000
(400) Prov. 10,000 (400) Prov. 10,000
(2813) on hand 10,000 (2813) A 10,000 m
01/01/2009 01/01/2009
2,900 (430) guests (700) V.mer 2,500 2,900 (430) guests (700) V.mer 2500
(477) Taxes 400 (477) VAT 400
31/01/2009 31/01/2009
12,000 (640) Salaries (572) Banks 12,000 12,000 (640) Salaries (572) Banks 12,000
02/02/2009 02/02/2009
1,350 (217) EPI 1,350 (217) EPI
3,500 (206) Apl. Info 3,500 (206) Apl. Info
776 (472) Tax (572) Banks 5626 776 (472) Tax (572) Banks 5626
16/02/2009 16/02/2009
105 (628) Submit 105 (628) Submit
230 (629) Other 230 (629) Other
53.60 (472) Tax (572) Banking 388.60 53.60 (472) Tax (572) Banks 388.60
05/03/2009 05/03/2009
2,500 (600) C. Merca 2,500 (600) C. Merca
400 (472) Tax (570) Cash 1,450 400 (472) Tax (570) Box 1450
(400) Prov 1,450 (400) Prov 1450
22/03/2009 22/03/2009
2,000 (570) Safety (430) Service 2,000 2,000 (570) Safety (430) Customer 2000
05/04/2009 05/04/2009
(400) Powered (572) Banks (400) Powered (572) Banks
10/05/2009 10/05/2009
600 (572) Banks (570) Cash 600 600 (572) Banks (570) Box 600
03/07/2009 03/07/2009
250 (622) Repairs 250 (622) Repairs
40 (472) Tax (570) Banks 290 40 (472) Tax (570) Banks 290
08/10/2009 08/10/2009
1,100 (621) leases 1,100 (621) Leasing
176 (472) Tax (570) Banks 1,276 176 (472) Tax (570) Banks 1276
12/12/2009 12/12/2009
2,900 (570) Safety (430) Service 2,900 2,900 (570) Safety (430) Customer 2900
31/12/2009 31/12/2009
4.645,48 (681) A. INM matt (281) A.mat 4.645,48 4.645,48 (681) A. INM matt (281) A.mat 4645.48
31/12/2009 31/12/2009
9.645,48 (281) A.mat 9.645,48 (281) A.mat
69,600 (572) Banks (213) Maqui 30,000 69,600 (572) Banks (213) Maqui 30,000
(477) Taxes 9,600 (477) VAT 9600
(771) G.mat 39.645,48 (771) G.mat 39,645.48
31/12/2009 31/12/2009
410.55 (681) A. INM mat. (281) A.mat 410.55 410.55 (681) A. INM mat. (281) A.mat 410.55
31/12/2009 31/12/2009
1.596,58 (680) A. INM int (280) A. int 1596.581.596,58 (680) A. INM int (280) A. int 1596.58
401.778,69 401.778,69 401.778,69 401.778,69
Item 10 – Inventories
2 .- counted following operations of the company Denia SA on Exercise 2009.
1. Buy goods for a residual value of € 3000 + VAT, which pay in cash.
2. We buy, paying with a check, the following supplies:
· Fuel: € 300 + VAT
· Packaging: 460 € + VAT
· Office Supplies: 300 € + VAT
3. Buy goods on credit worth € 2000 + VAT.
4. Refund half of the goods bought in the previous settlement.
5. We buy goods worth € 300 + VAT, we pay cash, so the provider gives us a discount for immediate payment of 3%.
6. We sell goods amounting to 2,500 + VAT and, moreover, the charge € 200 + VAT invoice in respect of insurance and € 100 + VAT in respect of transport. The charge is 50% cash and 50 € after 30 days.
7. The former customer pay down the debt in cash advance, so you’ll receive a discount of 2% of the amount of debt.
8. Go back to the suppliers goods valued at € 500 + VAT, since it does not correspond with the agreed quality. The purchase was made on credit.
9. Paid in cash € 200 + VAT a customer care concept in the volume of transactions during the year.
10. We purchase goods valued at € 3610 + VAT and get a discount of 2% commercial vendor because the company is doing a promotion. Payment will be made after twenty days.
11. As the company has enough cash, we decided to liquidate the debt earlier in advance, so the company selling gives us a discount of € 200 + VAT.
12. A provider pays us € 500 + VAT in the current account for the volume of orders issued during the year.
13. We returned goods valued at € 732 + VAT for having breached the deadline. The venda been charged in cash.
14. Buy cash goods valued at € 3000 + VAT. The transport of these goods will cost € 200 + VAT and is made by the supplier, we loaded both discounts on your bill.
15. For a purchase of goods carriage paid in cash € 100 + VAT.
16. For the transportation of a venda paid in cash € 100 + VAT for a carrier –
17. We sell goods on credit by € 3200 + VAT. To load the interest deferral for 200 € which includes the nominal additional credit.
Solutions
01/01/2009 01/01/2009
3,000 (600) C. Merca 3,000 (600) C. Merca
480 (472) Tax (570) Cash 3,480 480 (472) Tax (570) Box 3480
10/01/2009 10/01/2009
300 (602.1) C. other 300 (602.1) C. other
460 (602.7) C. other 460 (602.7) C. other
300 (602.8) C. other 300 (602.8) C. other
169.60 (472) Tax (572) Banks 1.229,60 169.60 (472) Tax (572) Banks 1229.60
13/01/2009 13/01/2009
2,000 (600) C. Merca 2,000 (600) C. Merca
320 (472) Tax (400) Prov 2,320 320 (472) Tax (400) Prov 2320
22/01/2009 22/01/2009
1,168 (400) Prov (608) Devo 10001,168 (400) Prov (608) Devo 1000
(472) Taxes 168 (472) VAT 168
30/01/2009 30/01/2009
291 (600) C. Merca 291 (600) C. Merca
46.56 (472) Tax (570) Safety 337.56 46.56 (472) Tax (570) Safety 337.56
03/02/2009 03/02/2009
(570) Safety (570) Safety
(430) guests (700) V.mer (430) guests (700) V.mer
(477) Tax (477) VAT
22/02/2009 22/02/2009
1.586,32 (570) Safety 1.586,32 (570) Safety
32.48 (706) Desc. 32.48 (706) Desc.
5.20 (477) Tax (430) Customer 1,624 5.20 (477) Tax (430) Customer 1624
03/03/2009 03/03/2009
500 (708) Devolu 500 (708) Devolu
80 (477) Tax (430) Service 580 80 (477) Tax (430) Service 580
10/03/2009 10/03/2009
200 (709) Abseiling 200 (709) Abseiling
32.00 (477) Tax (570) Cash 232 32.00 (477) Tax (570) Box 232
25/03/2009 25/03/2009
3,538 (600) C. Merca 3,538 (600) C. Merca
566.08 (472) Tax (400) prove 4.104,08 566.08 (472) Tax (400) prove 4104.08
04/04/2009 04/04/2009
4.301,37 (681) A. INM matt (281) A.mat 4.301,37 4.301,37 (681) A. INM matt (281) A.mat 4301.37
04/04/2009 04/04/2009
10.501,37 (281) A.mat 10.501,37 (281) A.mat
69,000 (572) Banks (213) Mobile 30,000 69,000 (572) Banks (213) Mobile 30,000
(477) Taxes 10,200 (477) Tax 10,200
(771) B.mat 39.301,37 (771) B.mat 39,301.37
22/04/2009 22/04/2009
580 (572) Banks (609) Abseiling 500 580 (572) Banks (609) Abseiling 500
(472) AU 80 (472) VAT 80
05/05/2009 05/05/2009
849.12 (570) Safety (608) Devo 732 849.12 (570) Safety (608) Devo 732
(472) Tax 117.12 (472) VAT 117.12
15/05/2009 15/05/2009
3,200 (600) C. Merca 3,200 (600) C. Merca
512 (472) Tax (570) Cash 3,712 512 (472) Tax (570) Box 3712
15/06/2009 15/06/2009
100 (600) C. Merca 100 (600) C. Merca
16 (472) Tax (570) Box 116 16 (472) Tax (570) Box 116
22/06/2009 22/06/2009
116 (570) Safety (700) V.mer 100 116 (570) Safety (700) V.mer 100
(477) AU 16 (477) VAT 16
07/07/2009 07/07/2009
3,944 (431) DEC (700) V.mer 3,400 3,944 (431) DEC (700) V.mer 3400
(477) Taxes 544 (477) VAT 544
108195.10 108195.10 108195.10 108195.10
3 .- Read the following situations and do what we ask in each case:
a) Inventories of final goods are € 1,500 and the initial € 500. Account for variation of settlements corresponding stocks.
b) office equipment remaining at the end of the year is 500 €. If stocks were initial zero count settlements variation stock appropriate.
c) The initial inventory of other supplies are:
· Packaging: 200 €
· Fuel: 100 €
· Packaging: 150 €
· Parts: 190 €
Stocks end of these supplies are:
· Containers and spares: 0 €
· Fuel: 50 €
· Packaging: 200 €
Counted settlements corresponding relation to the adjustment of stock.
Solutions
31/12/2009
500 (610) var. Exist (300) Market 500 500 (610) var. Exist (300) Market 500
31/12/2009 31/12/2009
1,500 (300) Merchandise (610) Var.Ex 1,500 1,500 (300) Merchandise (610) Var.Ex 1500
31/12/2009 31/12/2009
500 (328) Mat. Ofi (612) Var.Ex 500 500 (328) Mat. Ofi (612) Var.Ex 500
31/12/2009 31/12/2009
200 (612) var. Existing (327) Envas 200 200 (612) var. Existing (327) Bottle 200
31/12/2009 31/12/2009
100 (612) var. Existing (321) Comb 100 100 (612) var. Existing (321) Comb 100
31/12/2009 31/12/2009
150 (612) var. Existing (326) Sac 150 150 (612) var. Existing (326) Sac 150
31/12/2009 31/12/2009
190 (612) var. Existing (322) RECAN 190 190 (612) var. Existing (322) RECAN 190
31/12/2009 31/12/2009
50 (321) Combus (612) Var.Ex 50 50 (321) Combus (612) Var.Ex 50
31/12/2009 31/12/2009
200 (326) Packaging (612) Var.Ex 200 200 (326) Packaging (612) Var.Ex 200
3390 3.390 3390 3.390
4 .- From the following information concerning the assets of the company dated 01/01/09 Picassent SA, dedicated to the marketing of toys, count the entries.
1. On 15/01/09 buy toys on credit worth € 23,000 + VAT, with a trade discount of 1%. For the transport service of toys pays cash 500 + VAT, insurance and toys, 205 € + VAT, also paid in cash.
2. On 02/02/09, when the maturity of debt with creditors listed in the initial balance sheet, are settled by bank transfer.
3. On 01/03/09 buy an air conditioner valued at € 5500 + VAT. The installation of this system costs 500 € + VAT and transport to the company € 250 + VAT. The total amount is paid by check.
4. On 05/04/09 sell goods worth € 36,800 + VAT, and moreover, the transportation bill € 500 + VAT extra. As the customer pays in cash the total bill, granted a discount of 4% of the total of the concepts included in the bill.
5. On 08/04/09 a provider sends a letter of credit worth € 500 + VAT in respect of attention to the volume of operations performed for him during the year, which are deposited to the account of l company.
6. On 01/05/09 sell a computer that had cost € 20,000 + VAT. The price of the venda charges with a check for € 16,500 + VAT. The accumulated depreciation earlier this year was € 5,000 + VAT and was given a lifespan of five years, with no residual value recognized.
7. On 04/06/09 returned goods bought on credit worth € 500 for not complying with completed order.
8. On 05/07/09 a customer who owed € 4500 settled his debt in cash.
9. On 01/08/09, in respect of salaries and wages paid € 23,000 by bank transfer.
10. On 02/09/09, by way of repairing a computer, pay € 300 + VAT in cash.
11. On 25/10/09 sends a note of payment worth € 450 + VAT to the customer care concept in the volume of transactions, and will proceed to make payment to your account.
12. On 30/11/09 asked a loan to a bank to € 32,000 with a maturity of three months. The pay is granted and the current account.
13. On 01/12/09, in respect of electricity billed € 620 + VAT, paid by bank transfer.
Further details:
· The air conditioning system purchased this year has a residual value of € 200 and a lifespan of ten years.
· The account balance represents a 217 computer with no residual value and useful life of five years, the elements are the same conditions of transport.
· The building of the settlement open and has no residual value has a lifespan of 60 years.
· Stocks end goods have a value of 23,000 €.
Solutions
01/01/2009 01/01/2009
60,000 (210) Land 60,000 (210) Lands
80,030 (211) built 80,030 (211) built
54,800 (217) EPI 54,800 (217) EPI
53,000 (218) ET 53,000 (218) ET
43.506,90 (300) Mercado 43.506,90 (300) Mercado
25,000 (430) customers 25,000 (430) Clients
165,002 (572) Banks 165,002 (572) Banks
7,000 (570) Safety (100) Cap 329,789 7,000 (570) Safety (100) Cap 329,789
(112) Reser 3,200 (112) Reser 3200
(114) Re is 10,000 (114) Re is 10,000
(520) C / T 15,000 (520) C / t 15,000
(400) Prove 35,300 (400) Prove 35,300
(410) Loans 32,050 (410) Credit 32,050
(2817) A.inf 63,000 (2817) A.inf 63,000
15/01/2009 15/01/2009
23,475 (600) C. Merca 23,475 (600) C. Merca
3,756 (472) Tax (570) Cash 27,231 3,756 (472) Tax (570) Cash 27,231
02/02/2009 02/02/2009
32,050 (410) Creditors (572) Banks 32,050 32,050 (410) Creditors (572) Banks 32,050
01/03/2009 01/03/2009
6,250 (212) Duty Tech Inst 6,250 (212) Duty Tech Inst
1,000 (472) Tax (572) Banking 7,250 1,000 (472) Tax (572) Banks 7250
05/04/2009 05/04/2009
41.537,28 (570) Safety (700) V.mer 35,808 41.537,28 (570) Safety (700) V.mer 35,808
(477) VAT 5.709,28 (477) VAT 5709.28
08/04/2009 08/04/2009
580 (572) Banks (709) Abseiling 500 580 (572) Banks (709) Abseiling 500
(411) DEC 80 (411) DEC 80
01/05/2009 01/05/2009
1.333,33 (681) A. INM matt 1.333,33 (681) A. INM matt
24,140 (572) Banks (217) EPI 20,000 24,140 (572) Banks (217) EPI 20,000
(477) Taxes 2,640 (477) VAT 2640
(771) B matt 2.833,33 (771) B matt 2833.33
04/06/2009 04/06/2009
580 (400) Powered (608) Devolo 500 580 (400) Powered (608) Devolo 500
(472) AU 80 (472) VAT 80
05/07/2009 05/07/2009
4,500 (572) Banks (430) Clien 4,500 4,500 (572) Banks (430) Clien 4500
01/08/2009 01/08/2009
620 (628) Submit 620 (628) Submit
99.20 (472) Tax (572) Banking 719.20 99.20 (472) Tax (572) Banks 719.20
31/12/2009 31/12/2009
1.008,33 (681) A. INM matt (281) A.mat 1.008,33 1.008,33 (681) A. INM matt (281) A.mat 1008.33
31/12/2009 31/12/2009
6,960 (681) A. INM matt (281) A.mat 6,960 6,960 (681) A. INM matt (281) A.mat 6960
31/12/2009 31/12/2009
1.333,83 (681) A. INM matt (281) A.mat 1.333,83 1.333,83 (681) A. INM matt (281) A.mat 1333.83
31/12/2009 31/12/2009
43.506,09 (300) Merchandise (610) V. existing 43.506,09 43.506,09 (300) Merchandise (610) V. existing 43,506.09
31/12/2009 31/12/2009
23,000 (610) V.exis (300) Transfers 23,000 23,000 (610) V.exis (300) Merca 23,000
704,068 704,048 704,068 704,048
Item 11. Treasury operations and commercial purposes
2 .- counted accounting following facts:
4. On 03.10 is deducted from the bank a letter nominal € 27,365 due in 60 days. The letter was delivered on 24/08 and on 04/09 was accepted. Interest is calculated at a rate of 6% and the commission charged is 0.3% of the nominal value.
5. On the maturity the bank announced that he had successfully charged the bill of exchange from earlier event.
6. The assumption 3, the seat count if the bank we understand the expiry of the letter, which has been loaded into the account delinquent and, in addition to a nominal expense of € 137.20.
7. On 07/11 you claim to payment of nominal handed the letter over expenses for his return, is’aconsegueix collect all the credit.
8. The assumption 7, if once claimed the most expenses awarded nominal return is not achieved to charge, make the appropriate settlement.
9. On 01/05/09 the bank management will have two letters of nominal payment of 10,000 € and 12,000 €, with a maturity in 30 days and 60 dates, respectively. Both were delivered on 30/04/09.
10. One reached the maturity of the first letter, and how that has made the payment, the bank pays a nominal charge for their services and for a commission of 0.2% of nominal.
11. Once you reach the maturity of the second letter is unpaid, so the bank made its return for their services and charge 0.3% of the nominal value.
12. It calls for the payment of the letter given above, but definitely not achieved and is given for the amount lost.
Solutions
03/10/2009 03/10/2009
27,365 (4311) Eph. Descom (4310) E.cart 27,365 27,365 (4311) Eph. Descom (4310) E.cart 27,365
03/12/2009 03/12/2009
25.641,01 (572) Banks 25.641,01 (572) Banks
1.641,90 (665) Factoring 1.641,90 (665) Factoring
82.09 (669) Other (5208) E. December 27,365 82.09 (669) Other (5208) E. December 27,365
10/10/2009 10/10/2009
(5208) Eph. Descom (4311) Ef.De (5208) Eph. Descom (4311) Ef.De
13/11/2009 13/11/2009
5.404,12 (5208) Eph. Descom 5.404,12 (5208) Eph. Descom
137.20 (669) Other (572) Banks 5.541,32 137.20 (669) Other (572) Banks 5541.32
13/11/2009 13/11/2009
5.404,32 (4315) Eph. Inpagats (4311) Ef.de 5.404,32 5.404,32 (4315) Eph. Inpagats (4311) Ef.de 5404.32
17/11/2009 17/11/2009
5.404,12 (650) Losses (4315) Ef.im 5.404,12 5.404,12 (650) Losses (4315) Ef.im 5404.12
01/05/2009 01/05/2009
22000 (4312) Eph. Managed (4310) E.cart 22000 22000 (4312) Eph. Managed (4310) E.cart 22000th
04/01/2009 04/01/2009
9.976,80 (572) Banks 9.976,80 (572) Banks
20 (626) Ser. Bank 20 (626) Ser. Bank
3.20 (472) Tax (4312) E.gest 10,000 3.20 (472) Tax (4312) E.gest 10,000
22/01/2009 22/01/2009
12,000 (4315) Eph. Impa (4312) E.gest 12,000 12,000 (4315) Eph. Impa (4312) E.gest 12,000
22/01/2009 22/01/2009
36 (620) Gastes 36 (620) Gastes
5.76 (472) Tax (572) Banks 41.76 5.76 (472) Tax (572) Banks 41.76
23/02/2009 23/02/2009
12,000 (650) Losses (4315) Eph. Im 12,000 12,000 (650) Losses (4315) Eph. Im 12,000
127.121,52 127.121,52 127.121,52 127.121,52
3 .- As the assets of the company harvesting, SA, which have then counted all operations relating to the accounting process:
1. On 05/01/09 sell goods on credit by € 4000 + VAT. The service is paid by the client and amounted to € 250 + VAT, which invoice with the goods.
2. On 10/01/09 the client of the settlement returned goods worth 1 € 200 + VAT, so do not conform to the order, and settled his debt transfer.
3. On 01/03/09 fire insurance worth € 500, covering the period from March to August inclusive. The payment is made after 30 days.
4. On 01/05/09 gives off a computer program contained in the initial assessment to 550 €. This program had no residual value assigned extends amortized at a rate of 25%, the accumulated depreciation on 01/01/09 was € 202.
5. On 15/06/09 buy packaging and packaging for 500 € to 750 € + VAT. Payment can be made in cash grants and the supplier for this item a discount of 3%.
6. On 15/08/09 a tour which expires on 08/10/09 letter to a client who owed him € 3750, which is accepted.
7. On 01/09/09 in the amount of payroll paid € 64,539. Is retained in respect of income tax and 17% contributions to the SS, 6.4%. SS by the company is € 7200. € 23,000 are left outstanding, the rest is paid by check.
8. On 26/11/09 a provider sends a letter of credit for € 232 in respect of care for the volume of transactions, admitted in c / c.
9. Buy goods for € 23,000 + VAT, with a commercial discount included in the bill of 5%. Payment is in cash and the bill is received by mail a few days later.
Further details:
· Items of fixed assets are depreciated at a rate of 10%, except for computer equipment which are depreciated at 25%.
Unless · furniture, which has a residual value of 5,000 €, the other elements have no residual value assigned.
· Stocks end goods, according to control forms, up to 22,000 €.
Solutions
01/01/2009 01/01/2009
10,000 (206) Apl. Info 10,000 (206) Apl. Info
10,000 (216) Furniture 10,000 (216) Furniture
23,000 (217) EPI 23,000 (217) EPI
34,000 (218) ET 34,000 (218) ET
60,000 (300) Mercado 60,000 (300) Mercado
20,000 (430) customers 20,000 (430) Clients
100,000 (572) Banks 100,000 (572) Banks
50,000 (570) Safety (100) Capi 150,000 50,000 (570) Safety (100) Capi 150,000
(2806) A inf 202 (2806) A 202 inf
(2818) A. et 5,000 (2818) A. et 5000
(437) Bottle 500 (437) Envas 500
(112) Reser 20,000 (112) Reser 20,000
(113) Re.Vol 5000 (113) Re.Vol 5000
(170) ll Dec. 30,000 (170) Dec 30,000 ll
(400) Prov 10,000 (400) Prov 10,000
(114) Re.Esp 86,298 (114) Re.Esp 86,298
05/01/2009 05/01/2009
4,930 (430) guests (700) V.mer 4,250 4,930 (430) guests (700) V.mer 4250
(477) Taxes 680 (477) VAT 680
10/01/2009 10/01/2009
200 (708) Devolu 200 (708) Devolu
32 (477) Tax (430) Service 232 32 (477) Tax (430) Service 232
01/03/2009 01/03/2009
500 (625) Insurance (410) Loans 500 500 (625) Insurance (410) Credit 500
01/05/2009 01/05/2009
247.83 (280) A. Matt Inmo 247.83 (280) A. Inmo matt
302.17 (670) Losses (206) Apl.In 550 302.17 (670) Losses (206) Apl.In 550
15/06/2009 15/06/2009
1212.50 (602) C. other1212.50 (602) C. other
194 (472) Tax (572) Banks 1.406,50 194 (472) Tax (572) Banks 1406.50
15/08/2009 15/08/2009
3.750,00 (4310) Eph. Portfolio (430) Customer 3,750 3.750,00 (4310) Eph. Portfolio (430) Customer 3750
01/09/2009 01/09/2009
64,539 (640) Salaries (4751) Hisen 10971.63 64,539 (640) Salaries (4751) Hisen 10,971.63
(476) SS 4.130,50 (476) SS 4130.50
(572) Banks 26.436,87 (572) Banks 26,436.87
(465) Remus 23,000 (465) Remus 23,000
01/09/2009 01/09/2009
7,200 (642) SS Company (476) SS 7,200 7,200 (642) SS Company (476) SS 7200
26/11/2009 26/11/2009
232 (570) Safety (709) Abseiling 200 232 (570) Safety (709) Abseiling 200
(477) AU 32 (477) VAT 32
20/12/2009 20/12/2009
21,850 (600) C. Merca 21,850 (600) C. Merca
3,496 (472) Tax (570) Cash 25,346 3,496 (472) Tax (570) Cash 25,346
415,686 415,686 415,686 415,686
Item 12. Creditors and debtors to commercial operations
2 .- counted accounting following facts:
1. Buy goods on credit valued at € 760 + VAT, but they arrive in the store, check that the invoice does not correspond to the amount of products purchased.
2. Once fixed the problem, the provider of the settlement before the new invoice sent.
3. Have you can proceed with the settlement date 31/12/09, knowing that during the year have been paid in advance € 500 + VAT in respect of repair services.
4. On 01/10/09 cash charge € 4000 + VAT in respect of rent for the period from October 2009 to January 2010.
From this information we ask you do the following:
– Count corresponding to the settlement date 01/10/09.
– Count corresponding adjustment operations dated 31/12/09, as well as of 31/01/10
– Calculate your account balance recorded after 752 previous operations.
5. On 01/11/09 pay the payroll for the month of October amounting to € 2,000. The retention rating is 15% income tax levy and the SS is 6.4%. SS by the company is 200 €.
6. Transfer settle debts with the appropriate institutions that derive from the previous settlement.
7. Cash settled debts with the workers on the dates indicated.
8. Deliver cash to an employee € 750 in respect of advance payments of salaries.
9. Compensate the previous deposit with the payroll of the month following:
· Gross Salary: 13,500 €
· Income tax: 14.5%
Retention · SS: 6.4%
· SS by the company: € 1063
· Paid in full net payroll.
10. Transfer the debts are settled with the appropriate institutions.
11. What settlement was made after the fact of opening, if the account contained € 200 paid in advance 480 insurance and 500 € to 485 account for a mediation service billed in advance?
12. Buy goods on credit valued at € 2050 + VAT. The transport provider is in charge of 300 € + VAT. Once the warehouse where the goods are not check the quality agreed.
13. Because not reached any agreement with the previous provider, proceed to the full repayment of the game.
14. Counted for settlement if the settlement provider earlier we had received a discount of 3% of the value of goods we had agreed.
Solutions
03/01/2009 03/01/2009
760 (600) C.merca 760 (600) C.merca
121.60 (472) Tax (4009) P. fac 881.60 121.60 (472) Tax (4009) P. fac 881.60
22/01/2009 22/01/2009
881.60 (4009) P.fac (400) Prov 881.60 881.60 (4009) P.fac (400) Prov 881.60
17/02/2009 17/02/2009
500 (480) G. Advance (622) Repairs 500 500 (480) G. Advance (622) Repair 500
22/02/2009 22/02/2009
4,640 (570) Safety (752) en. Arr 4,640 4,640 (570) Safety (752) en. Arr 4640
22/02/2009 22/02/2009
1,000 (752) Eng. Arren (485) en. Ant 1,000 1,000 (752) Eng. Arren (485) en. Ant 1000
10/03/2009 10/03/2009
2,000 (640) Payroll (4751) H.cre 300 2,000 (640) Payroll (4751) H.cre 300
(476) SS 128 (476) SS 128
(465) Remus. 1,572 (465) Remus. 1,572
10/03/2009 10/03/2009
200 (642) SS Company (476) SS 200 200 (642) SS Company (476) SS 200
25/03/2009 25/03/2009
328 (476) SS 328 (476) SS
300 (4751) HAC. Credi (572) Banking 628 300 (4751) HAC. Credi (572) Banks 628
28/03/2009 28/03/2009
1,572 (465) Remuner. (570) Cash 1,572 1,572 (465) Remuner. (570) Box 1572
04/04/2009 04/04/2009
750 (460) Ant. Remun (570) Cash 750 750 (460) Ant. Remun (570) Box 750
18/04/2009 18/04/2009
13,500 (640) Payroll (4751) H.cre 1.957,50 13,500 (640) Payroll (4751) H.cre 1957.50
(476) SS 864 (476) SS 864
(460) An.rem 750 (460) An.rem 750
(570) Safety 9.828,50 (570) Safety 9828.50
22/05/2009 22/05/2009
(642) SS Company (476) SS (642) SS Company (476) SS
15/06/2009 15/06/2009
1,927 (476) SS 1,927 (476) SS
1.957,50 (4751) HAC. Cred (572) Banks 3.884,50 1.957,50 (4751) HAC. Cred (572) Banks 3884.50
10/07/2009 10/07/2009
200 (621) Leasing (480) G. Anti-200 200 (621) Leasing (480) G. Anti-200
19/08/2009 19/08/2009
2,050 (600) C. Merc 2,050 (600) C. Merc
328 (472) Tax (4009) P. Car 2,378 328 (472) Tax (4009) P. since 2378
24/09/200924/09/2009
2,378 (4009) Pr. Portfolio (608) Devolo 61.50 2,378 (4009) Pr. Portfolio (608) Devolo 61.50
(472) Taxes 9.84 (472) AU 9.84
(400) prove 2.306,66 (400) prove 2306.66
35.393,70 35.293,70 35.393,70 35.293,70
3 .- Starting from the following assets on the company Benifallet SA dedicated to the marketing of oil for cars, count the entries.
1. On 10/01 sold goods valued at € 27,250 + VAT. Serve containers without the right of return worth € 5000 + VAT. The collection is as follows: 25% made in cash, 25% with a letter in 30 days and the rest after 90 days.
2. 15/02 dated back to the suppliers packaging contained in the initial balance sheet and, therefore, settled the debt in question. The provider will return the money via a check.
3. On 28/03 he returned a third of the containers to be customers who return are in balance and stay home with the rest.
4. On 30.04 paid through a payroll check as contained in pending initial appraisal.
5. On a computer purchase 15.05 worth € 13,000 + VAT, a printer valued at € 3000 + VAT and a scanner for € 2500 + VAT. In concept installation, billed additional € 200. Pay 50% of the total bill with a check, and as regards the other accepts a letter to 30 days.
6. On 14/06, for customer credit contained in the initial appraisal, a letter in 60 days tour, which is Accepted.
7. On 05/07 debt settled in advance with the suppliers listed in the initial balance, so give him a discount of 2% of the total debt.
8. On 01/10, by way of rent from October to March inclusive., € 3500.04 + VAT paid in cash.
9. On 12/11 billed for various repairs € 350 + VAT, you pay within 30 days.
10. On 11/12, a provider sends a letter of credit of € 750 + VAT in respect of attention this year the volume of transactions that enter into consideration.
11. On 15/12 purchase goods valued at € 3500 + VAT. Transportation provider to charge up to € 125 + VAT. The bill does not come with the goods, but the will after two days by courier.
12. On 15/12 sells cash transfer of a building listed in the initial appraisal € 10,000 + VAT, with a solar value of 5.000 €. The building was being amortized at a rate of 10% annually without residual value recognized. The accumulated depreciation dated 01/01/09 was € 3,500.
Further details:
– Inventories of final goods are € 7500.
– The remaining items are depreciated at a rate of 10% without residual value attributed.
– The equipment purchased this year have a lifespan of 3 years and zero residual value.
– Cal periodificar expenditure accounted belonging to subsequent year.
Solutions
10/01/2009 10/01/2009
9.352,50 (570) Safety 9.352,50 (570) Safety
9.352,50 (431) Customer Efec 9.352,50 (431) Customer Efec
18,705 (430) guests (700) V.mer 27,250 18,705 (430) guests (700) V.mer 27,250
(704) V. env 5,000 (704) V. 5000 env
(477) VAT 5160.00 (477) VAT 5160.00
15/02/2009 15/02/2009
23,200 (572) Banks (406) Deven 20,000 23,200 (572) Banks (406) Deven 20,000
(472) Taxes 3,200 (472) VAT 3200
28/03/2009 28/03/2009
2,000 (437) Envas Devolo 2,000 (437) Envas Devolo
320 (472) Tax (430) Clients 2320 320 (472) Tax (430) Clients 2320
15/05/2009 15/05/2009
18,700 (217) EPI 18,700 (217) EPI
2,992 (472) Tax (572) Banks 10,846 2,992 (472) Tax (572) Banks 10,846
(525) Decca / 10,846 (525) Decca / 10,846
05/07/2009 05/07/2009
20,064 (400) Powered (572) Banks 19,600 20,064 (400) Powered (572) Banks 19,600
(606) DEP / P 400 (606) DEP / P 400
(472) AU 64 (472) VAT 64
12/11/2009 12/11/2009
350 (622) Manufacturing 350 (622) Repairs
56 (472) Tax (410) Loans 406 56 (472) Tax (410) Credit 406
15/12/2009 15/12/2009
1.437,50 (681) A. INM matt (281) A.mat 1.437,50 1.437,50 (681) A. INM matt (281) A.mat 1437.50
15/12/2009 15/12/2009
4937.50 (281) A.mat 4937.50 (281) A.mat
16600 (572) Banks 16600 (572) Banks
62.50 (671) INM Loses heavyweight (210) Terrn 5,000 62.50 (671) INM Loses heavyweight (210) Terrn 5000
(211) Const 15,000 (211) Const 15,000
(477) Taxes 1,600 (477) VAT 1600
15/12/2009 15/12/2009
3,500 (600) C. Merca 3,500 (600) C. Merca
560 (472) Tax (4009) P.car 4,060 560 (472) Tax (4009) P.car 4060
132.189,50 132.189,50 132.189,50 132.189,50