Thursday, October 8, 2020

ILLUSTRATION ON ACC 121-PRINCIPLES OF ACCOUNTING2 FOR FULL TIME

   

 PATRIOT ODUNARO BABATUNDE JIMOH (08038454008)

 

 ILLUSTRATION 1 

On 1st April 2016, Aseye purchased a business for N5,770 and  paid for it the same day. The assets and liabilities of the business on that day were as follows with the one on 31st March 2017.

                                                            1st April, 2016                        31st March, 2017

                                                                        N                                             N

Freehold Premises                                      3,000                                        3,000

Equipment                                                     300                                           450

Shop Fittings                                                 900                                        1,100

Stock-In-Trade                                           1,400                                        1,600

Debtors                                                         320                                           640

Creditors                                                       150                                            90

Cash at Bank                                                   -                                              390

On 1st April, 2016, Aseye opened a business account into which he paid N350. During the year his drawings were:

Cash                N1,100

Goods             N140

He also brought in additional cash capital of N700.

You are required to prepare a statement showing the profit or loss of the business for the year ended 31st March 2017 after taking into consideration the following:

(i)                 Depreciation of: Shop Fittings      N100   and  Equipment           N30

(ii)               N80 was written off as bad debts.

INSTRUCTION: Copy the above illustration on your class note against next class.

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