Business, 16.02.2021 08:50 elijahbravo2819
QUESTION
The following trial balance was extracted from the books of Chipumalanga Enterprises as at 31 Lember, 2019 Dr
Particulars
Purchanes
Sales
Dewings
Reuma inwarh Returns outwards
the allowed Discounts received
Deh
Cros
Stock
Freehold premises at cit Mobil vehicles utmost
Furniture att
Provision for depreciation on motor vehicles Provision for depreciation on fumitur
Cash at bank Cash in hand
The in
14,100% 7.300.00
10.200.0
45.000.00
14.300.00
46,00000
12,00000 5000
1.40
Saluties 40.60000
Carriage inwards
Carriage outwands Printing and the y
22.200.00 10 000
3.600.00
Electricity and water 14.9000 HIKI ND
Institute
General expenses Provision for bad debt
34. VOD
Bad debt witten off 400.00
Capital Reni received
Commission received
The following information should be taken into account
Suck ut 31st December 2019 wus valuet ut Tsts 31, 800UK0,
680 300.00
Cr. Tahsin
S17,000.00
6200.00
8,400.00
37,100.00
4.500.00
200.00
11,200.00 680.300.00
ti) Acersed expenses at 31/12/2019 were salaries T S X 000 and electricity Tsh MX
Prepaid expenses at 31/12/2010 were insurance Tshs. 400.X) and general expenses Tshs.500,XI
(iv) Adjust mavision for bad debt to 24 debts and create provision for discount
allowable at 15 of debtors
(v) Commission due but yet to he received at 31/12/2019 amounted to Tsh. 800,00
(vi) Change depreciation on Non Current assets a follows, Furniture 20 on cost and
Motor vehicles: 1 cn cOnt
(vii) Rent received in advance at 31/12/2019 mounted to 4.21,000. (vii) Godh casting Tuhs. 1.200.000 were taken by the owner for private me. This was yet lo he recorded in the books
Answers: 3
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