This exam paper is in two sections. You should try to complete every task in both sections.

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1 Exam NVQ/SVQ Level 3 in Accounting Maintaining Financial Records and Preparing Accounts (FRA) 2003 Standards Advanced Certificate in Accounting (Diploma Pathway) Financial Accounting (FRA) 2003 Standards Wednesday 20 June 2007 (afternoon) Time allowed - 3 hours plus 15 minutes reading time Please complete the following information in BLOCK CAPITALS: Student member number Desk number Venue code Date Venue name Important: This exam paper is in two sections. You should try to complete every task in both sections. We recommend that you use the 15 minutes reading time to study the exam paper fully and carefully so that you understand what to do for each task. However, you may begin to write your answers within the reading time, if you wish. We strongly recommend that you use a pen rather than a pencil. You may not use programmable calculators or dictionaries in the exam. Do NOT open this paper until instructed to do so by the Supervisor. FRA

2 Note: You may use this page for your workings. 2

3 Note: This page is perforated. You may remove it for easy reference. This exam paper is in TWO sections. You must show competence in BOTH sections. So, try to complete EVERY task in BOTH sections. Section 1 contains 10 tasks and Section 2 contains 7 tasks. You should spend about 80 minutes on Section 1 and 100 minutes on Section 2. There is blank space for your workings in the spaces provided, and on pages 2, 10 and 13, but you should include all essential calculations in your answers. Section 1 You should spend about 80 minutes on this section. Data Mark Goss started trading on 1 April He is a computer technician working for small businesses. He does not keep a double entry bookkeeping system. The business is not registered for VAT. You are an accounting technician at Harper and Co., the accounting firm that Mark has asked to prepare his first set of accounts for the year ended 31 March Mark has already summarised the bank account, which is shown on page 4. 3

4 Note: This page is perforated. You may remove it for easy reference. Mark Goss Bank summary for the year ended 31 March 2007 Capital introduced 1 April ,000 Rent of premises 4,500 Receipts from trade debtors 25,800 Creditors for supplies 8,840 Additional information: Travel expenses 2,100 General expenses 1,750 Equipment rental payments 1,000 Drawings 12,000 Closing balance ,800 30,800 Mark Goss transferred his own vehicle to the business on 1 April It was valued at 6,000. The vehicle is to be depreciated at 25% on a reducing balance basis. On 31 March 2007, trade debtors owed 3,400. On 31 March 2007, 1,195 was owed to creditors for supplies. During the year the total supplies were 11,200. The bank summary includes a payment of 900 for rent of premises for the period 1 April 2007 to 30 June During May 2007, a payment of 135 was made for electricity used during the period 1 February 2007 to 30 April Electricity is charged to general expenses. 4

5 Task 1.1 Prepare the capital account as at 1 April 2006, showing clearly all the capital introduced. Capital account Task 1.2 Prepare the sales ledger control account for the year ended 31 March 2007, showing clearly the credit sales as the balancing figure. Sales ledger control account 5

6 Task 1.3 Prepare the purchases ledger control account for the year ended 31 March 2007, showing the difference as discounts received. Purchases ledger control account Task 1.4 Calculate the depreciation charge for the year ended 31 March Task 1.5 Prepare the rent account, showing clearly the rent for the year ended 31 March Rent 6

7 Task 1.6 Calculate the adjusted general expenses for the year ended 31 March Task 1.7 Mark Goss has just discovered that one of his customers, Unready Limited, has gone out of business. The company owes him 290, which is included in the closing trade debtors figure. Mark knows he will not be able to recover any of the debt. Draft the journal entry required to account for this. Include a narrative. Journal Dr Cr Narrative: 7

8 Task 1.8 Complete the trial balance as at 31 March 2007, taking into account your answers to the above tasks, and all the other information you have been given. Mark Goss Trial Balance as at 31 March 2007 Dr Cr Total 8

9 Task 1.9 In task 1.4 you calculated depreciation using the reducing balance method. (a) Explain briefly the purpose of depreciation. Mark Goss is going to buy some office furniture. He expects it to be of equal use to the business for each of the next five years. (b) Tick the box which shows the method of depreciation you should recommend him to use. a 25% straight line method 25% reducing balance method 20% straight line method 20% reducing balance method Task 1.10 As Mark Goss s business grows, he will have to make decisions about accounting policies. FRS18 names four objectives which should be considered when selecting accounting policies. Name TWO of the objectives listed in FRS 18 which should be considered when selecting accounting policies

10 Note: You may use this page for your workings for task

11 Note: This page is perforated. You may remove it for easy reference. Section 2 You should spend about 100 minutes on this section. Data Neru and Rob are the owners of NR Copiers, a partnership business that sells photocopiers. You are an accounting technician at Harper and Co., the accounting firm that prepares the final accounts for NR Copiers. The financial year end is 31 March. The partners maintain an integrated accounting system consisting of a main ledger, a purchases ledger, a sales ledger and a stock ledger. Stock records are maintained at cost in the stock ledger which is updated every time a sale or stock purchase is made. NR Copiers is registered for VAT. The proforma extended trial balance for the year ended 31 March 2007 is shown on pages 14 and 15. Most of the year-end adjustments have been made in the accounts, but there are some further adjustments you now need to make: (a) (b) Administration expenses of 1,500 need to be accrued. Ignore VAT. A cheque for 50 paid from the bank for cash has been debited to selling expenses. This needs to be corrected. The credit entry is correct. (c) The provision for doubtful debts needs to be changed to 800. (d) A vehicle has been disposed of during the year. The original cost of the vehicle was 12,000. The accumulated depreciation on the vehicle was 5,250. The vehicle was sold for 5,000. This amount was credited to sales and debited to the bank account. You need to make all the adjustments required to deal with this disposal. You do not need to adjust the depreciation charge for the year. You do not need to make any adjustments for VAT. Task 2.1 Make entries in the adjustments columns of the extended trial balance on pages 14 and 15 to account for the above. Show your workings on pages 10 and 13. Task 2.2 Extend the profit and loss and balance sheet columns of the extended trial balance on pages 14 and 15. Make entries to record the net profit or loss for the year ended 31 March

12 Note: This page is intentionally blank. Do not use this page for your workings. 12

13 Note: You may use this page for your workings. 13

14 NR Copiers Extended Trial Balance Ledger balances Dr Cr Administration expenses 70,400 Bank 34,505 Capital account Neru 40,000 Capital account Rob 40,000 Cash 120 Closing stock 24,000 24,000 Current account Neru 30,100 Current account Rob 20,700 Depreciation charge for the year 10,500 Opening stock 19,000 Provision for doubtful debts 500 Purchases 158,500 Purchases ledger control account 25,000 Rent 11,000 Sales 359,000 Sales ledger control account 30,700 Selling expenses 55,650 VAT 8,175 Vehicles at cost 56,000 Vehicles accumulated depreciation 24,500 Total 521, ,175 14

15 as at 31 March 2007 Adjustments Profit and Loss Account Balance Sheet Dr Cr Dr Cr Dr Cr 15

16 Additional data Neru and Rob share the profits of the partnership equally. Task 2.3 Update the partners current accounts to account for the profit or loss for the year ended 31 March Balance off the accounts, showing the balances carried down. Current accounts Neru Rob Neru Rob 31 March 07 Balance b/f 30,100 20,700 Workings: 16

17 Task 2.4 Prepare a balance sheet for NR Copiers as at 31 March NR Copiers Balance Sheet as at 31 March 2007 Use this column for any workings 17

18 Additional data On 1 April 2007 Kim was admitted to the partnership. She introduced 80,000 to the bank account. Goodwill was valued at 150,000 on 1 April Goodwill is to be eliminated from the accounts. The new profit sharing percentages are: Task 2.5 Neru 45% Rob 35% Kim 20% Update the capital accounts for the partners. Show clearly: the introduction of cash by Kim the introduction of goodwill the elimination of goodwill the balances carried down Capital accounts Neru Rob Kim Neru Rob Kim Balance b/f 40,000 40,000 Workings: 18

19 Task 2.6 Your friend knows Kim, the new partner at NR Copiers. He knows you are involved in preparing the accounts for the partnership. He asks you how much money Kim has invested in NR Copiers. Outline how you should respond to your friend s question. Task 2.7 One model of photocopier the partnership sells is the ZX70. The partnership buys it for 900 excluding VAT. (a) What would the selling price be, excluding VAT, if a 40% mark-up was applied? (b) What would the selling price be, excluding VAT, if the sales margin was 40%? 19

20 NVQ/SVQ qualification codes Intermediate (2003 standards) - 100/2941/2 / G Unit number (FRA) T/101/8103 Diploma pathway qualification codes Advanced certificate (2003 standards) 100/5924/6 Unit number (FRA) R/103/6446 Association of Accounting Technicians (AAT) Clerkenwell Road, London EC1R 5AD, UK t: +44 (0) f: +44 (0) e: aat@aat.org.uk w:

21 For Assessor s use only Section 1 Section 2 TASK 1.1 TASK 2.1 TASK 1.2 TASK 2.2 TASK 1.3 TASK 2.3 TASK 1.4 TASK 2.4 TASK 1.5 TASK 2.5 TASK 1.6 TASK 2.6 TASK 1.7 TASK 2.7 TASK 1.8 TASK 1.9 TASK 1.10 TOTAL TOTAL

22 For Assessor s use only Section 1 Section 2 TASK 1.1 TASK 2.1 TASK 1.2 TASK 2.2 TASK 1.3 TASK 2.3 TASK 1.4 TASK 2.4 TASK 1.5 TASK 2.5 TASK 1.6 TASK 2.6 TASK 1.7 TASK 2.7 TASK 1.8 TASK 1.9 TASK 1.10 TOTAL TOTAL

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