Principles of Accounts. Comprehensive Worksheet. Class 9. 2 nd Term

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1 Principles of Accounts Comprehensive Worksheet Class 9 2 nd Term The City School / PAF Chapter/ Comprehensive Worksheet/May 2018/ Accounts Class 9 Page 1 of 8

2 Topics for 2 nd Term 1. Statement of profit or loss 2. Statement of Financial position 3. Adjustments for Bad and Doubtful debts 4. Bank Reconciliation Statement Problem on Statement of profit or loss The following trial balance was extracted from the books of Samuels at May 31, Samuels Trial Balance at May 31, 2018 Dr Cr $ $ Revenue (Sales) 95,700 Sales returns 1,000 Purchases 65,000 Purchases returns 500 Carriage inwards 1,500 Inventory June 1, ,100 Discount received 400 Discount allowed 900 Wages 11,200 General Expenses 2,800 Property tax 600 Loan interest 500 Premises 80,000 Fixtures and equipment 13,900 Trade receivables 7,500 Trade payables 7,800 Bank 3,300 Cash 100 Long-term loan 10,000 Capital 90,000 Drawings 9, , ,400 The inventory at May 31, 2018 was valued at $7,600 Prepare the Statement for profit or loss and the Statement of financial position foe Samuels, for May 31, The City School / PAF Chapter/ Comprehensive Worksheet/May 2018/ Islamiyat Class 8 Page 2 of 8

3 Prepare a Trial balance and a Statement of profit or loss for the month ended January 31, 2018, from the following figures provided by D. Windsor Inventory January 1, ,184 Sales 9,300 Purchases 5,937 Sales returns 103 Carriage inwards 100 Carriage outwards 160 Wages 1,933 Rent and Insurance 235 Motor vehicle expenses 440 General expenses 240 Equipment 3,500 Motor vehicle 2,975 Purchases returns 161 Trade payables 866 Bank 240 Drawings 600 Capital 7,320 $ The inventory at January 31, 2018 was valued at $980 The City School / PAF Chapter/ Comprehensive Worksheet/May 2018/ Islamiyat Class 8 Page 3 of 8

4 Preparation of Statement of profit or loss and Statement of Financial position J.Woods Trial Balance at December 31, 2018 Dr Cr Sales 278,600 Purchases 169,000 Rent 3,500 Lighting and heating expenses 800 Salaries 34,000 Wages 16,000 Interest on loan 1,000 Buildings 92,000 Furniture 4,000 Accounts receivable 28,500 Accounts payable 15,000 Sundry expenses 400 Bank 18,000 Cash 3,400 Drawings 31,400 Motor Vans 18,000 Motor running expenses 3,600 Loan 10,000 Capital 120,000 Inventory at December 31, 2017 was $ 19, , ,600 Use the trial balance of J. Woods, prepare his Statement of profit or loss and Statement of financial position, as at December 31, 2017 The City School / PAF Chapter/ Comprehensive Worksheet/May 2018/ Islamiyat Class 8 Page 4 of 8

5 A. Smith is a trader. Using the following information from A. Smith's books on June 30, 2017, you are required to: a) Prepare a Trial balance at June 30, 2017 b) Prepare a statement of profit or loss for the year ended June 30, c) Prepare a statement of financial position at June 30, Capital 54,400 Drawings 1,300 Premises 30,000 Fixtures 4,000 Sales 82,000 Purchases 70,100 Inventory July 1, ,600 Carriage inwards 400 Carriage outwards 1,500 Trade receivables 14,000 Trade payables 8,000 Discount received 210 Insurance 390 Sundry expenses 340 Wages 10,300 Property tax 1,200 Loan interest 500 Long-term loan from Grindlay's Loans Ltd 10,000 Bank 1,980 Inventory at June 30, 2017 was valued at $ 20,100 $ The City School / PAF Chapter/ Comprehensive Worksheet/May 2018/ Islamiyat Class 8 Page 5 of 8

6 Bank reconciliation statement Cannes is a trader. On January 20, 2018, Cannes received the following bank statement. Dr Cr Balance Jan-18 $ $ $ 1 Balance 650 Cr 8 Pacific Traders Cr 12 Keith Cr 15 Interest Cr 16 Credit transfer Cr (Dividends) (A) Update the cash book for Cannes on January 20. Balance the cash book on that date. $ $ Jan-18 Jan-18 1 Balance b/d Keith Pacific Traders HTL Garage Stanton & Co 96 (B) Prepare the bank reconciliation statement at January 20, The City School / PAF Chapter/ Comprehensive Worksheet/May 2018/ Islamiyat Class 8 Page 6 of 8

7 MCQs on Bank Reconciliation Statement 1 A bank statement showed a balance at bank of $3,200.The value of unpresented cheques were $1,200 and the value of uncredited deposits was $700. What was the debit balance in the cash book? A $1,300 B $2,700 C $3,700 D $5,100 2 The cash book has a credit balance of $1,500.There are unpresented cheques of $350 and uncredited deposits o f$150. What is the balance of the bank statement? A $1,300 B $1,300 Overdrawn C $1,700 D $1,700 Overdrawn 3 On March 30 the bank columns of a cash book showed an overdraft of $1,860. On March 31 the following transactions took place: $ Cash paid into the bank 490 Bought stationery and paid by cheque 20 What was the bank balance brought down on April 1? A $1,390 Credit B $1,390 debit C $2,330 Credit D $2,330 debit 4 On March31, 2018, Ahmed's bank statement showed a credit balance of $2,500. Ahmed found that a cheque issued for $90 and a deposit of $500 had not been included in the bank statement. What was the balance at bank shown in Ahmed's cash book on March 31,2018? A $1,910 B $2,090 C $2,910 D $3,090 5 The bank statement of McLane shows a balance of $3,500 and the cash book shows a balance of $4,200. The difference is due to a receipt of of $1,000 shown in the cash book but not on the bank statement. There is also an unpresented cheque. What is the amount of the unpresented cheque? A $3,500 B $700 C $1,700 D $2,500 The City School / PAF Chapter/ Comprehensive Worksheet/May 2018/ Islamiyat Class 8 Page 7 of 8

8 Bad and Doubtful debts J.Milton is in business as a wholesaler. The following are the figures for total debtors at the end of the year December 31: Year 1 $3,900 Year 2 $4,200 Year 3 $4,000 He decides to maintain a provision for bad debts equal to 5% of debtors standing in his books at the end of the year. Show the entries in the Provision for Bad debts accounts and in the Profit and Loss account for each of the three years. Carson's trade receivables amounted to $47,900 on April 29, This included the following: Debtor Balance $ Iqbal 72 Johnston 148 Turner Iqbal paid Carson $72 in cash on April Carson was told that Johnston had left the country and decided to write off the outstanding balance as a bad debt. 3 On April 30, Carson was informed that Turner was bankrupt. A cheque for $240 was received in full and final settlement. Carson wrote off the remaining balance as a bad debt. No other transactions occurred on April 30, Required: (i) Enter the balances on April 29,and record the transactions on April 30 in the following accounts in Carson's ledger: Iqbal Johnston Turner accounts Show the entries which would appear in the statements of: a) Profit or loss for the year ended April 30, 2018 Financial position at April 30, b) The City School / PAF Chapter/ Comprehensive Worksheet/May 2018/ Islamiyat Class 8 Page 8 of 8

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