1 A. Assumptions 2 There were the following opening balances in ledger of the partnership "Alfa" as at March 1, 20XX: 10000 2500 2500 5000 8000 300 500 6000 1000 600 4 1. Current account 10000 5 2. Property, plant and equipments 40000 6 3. Materials 8000 7 4. Finish goods 2000 8 5. Trade payables 18000 9 6. Cash in hand 500 10 7. Trade receivables 7500 11 8. Intangibles 12800 12 9. Share capital 35000 13 10. Supplementary capital 25300 14 11. Wages and salaries payable 2500 15 16 There were the following account transactions in March: 17 1. Invoice payable by bank transfer for fixed assets commissioned for use 18 2. Cash was taken from the bank to the cash register to pay wages 19 3. February salaries were paid 20 4. A receivable from the recipient has been transferred to the current account 21 5. Trade payables were repaid by bank transfer 22 6. Purchased for cash and admitted to the warehouse, materials worth 23 7. Invoice payable by bank transfer for materials purchased and accepted into the warehouse 24 8. Trade payables were repaid with a long-term bank loan (credit) 25 9. Cash withdrawn from the bank to the cashier 26 10. An employee was paid an advance for a business trip 27 28 B. Based on the presented data: 29 1. Open accounts. 30 2. Book the operations. 31 3. Close accounts. 32 4. Prepare a balance sheet (without this point). 33 34 New Balance sheet 35 Assets Sum Equity and liabilities Sum 36 A Fixed assets A Equity 371 Intangibles Share capital 38 II Tangible fixed assets II Ementary capital 39 III Long-term receivables DI luation reserve 40 IV Long-term investments IV capital reserves 41 V Long-term prepayments V es) brought forward 42 B Current assets VI t profit (loss) 43 Inventories Write-offs from net profit 44 11 Short-term receivables VII during the financial year 45 III Short-term investments B provisions for liabilities 46 IV Short-term prepayments ons for liabilities 47 C Unpaid share capital II term liabilities 48 D Own shares DI -term liabilities 49 IV bls and deferrals 50 Total assets (A+B+C+D) Total equity and liabilities (A+B) 51 1 A. Assumptions 2 There were the following opening balances in ledger of the partnership "Alfa" as at March 1, 20XX: 10000 2500 2500 5000 8000 300 500 6000 1000 600 4 1. Current account 10000 5 2. Property, plant and equipments 40000 6 3. Materials 8000 7 4. Finish goods 2000 8 5. Trade payables 18000 9 6. Cash in hand 500 10 7. Trade receivables 7500 11 8. Intangibles 12800 12 9. Share capital 35000 13 10. Supplementary capital 25300 14 11. Wages and salaries payable 2500 15 16 There were the following account transactions in March: 17 1. Invoice payable by bank transfer for fixed assets commissioned for use 18 2. Cash was taken from the bank to the cash register to pay wages 19 3. February salaries were paid 20 4. A receivable from the recipient has been transferred to the current account 21 5. Trade payables were repaid by bank transfer 22 6. Purchased for cash and admitted to the warehouse, materials worth 23 7. Invoice payable by bank transfer for materials purchased and accepted into the warehouse 24 8. Trade payables were repaid with a long-term bank loan (credit) 25 9. Cash withdrawn from the bank to the cashier 26 10. An employee was paid an advance for a business trip 27 28 B. Based on the presented data: 29 1. Open accounts. 30 2. Book the operations. 31 3. Close accounts. 32 4. Prepare a balance sheet (without this point). 33 34 New Balance sheet 35 Assets Sum Equity and liabilities Sum 36 A Fixed assets A Equity 371 Intangibles Share capital 38 II Tangible fixed assets II Ementary capital 39 III Long-term receivables DI luation reserve 40 IV Long-term investments IV capital reserves 41 V Long-term prepayments V es) brought forward 42 B Current assets VI t profit (loss) 43 Inventories Write-offs from net profit 44 11 Short-term receivables VII during the financial year 45 III Short-term investments B provisions for liabilities 46 IV Short-term prepayments ons for liabilities 47 C Unpaid share capital II term liabilities 48 D Own shares DI -term liabilities 49 IV bls and deferrals 50 Total assets (A+B+C+D) Total equity and liabilities (A+B) 51