1,2

cerning indirect taxes (VAT) as of 31/12/19 1) The Candidate has to register the above operations using the double-entry bookkeeping system a) A credit of 4,000 euro is depreciated by 50%. Record the double-entry writing and the epilogue, b) There is a provision to T.F.R. fund for 15.000 euro. Record the double-entry writing and the epilogo c) The Alfa company is currently carrying out a dispute concerning indirect taxes (VAT) as of 1 for which it is considering to make a cautions provision of 6.000 against a possible future o the event of unfavorable decisions by tax commissions. d) At the end of the year company X registers the depreciation of machinery quota for 3.000 euro, e) firm X have rented a logistic area on IM October for six-months, fee is 12.000 euro payable ix-months, fee is 12.000 euro payable later, at the end of the period by bank transfer: firm X leases out a logistie area on Ist September for six months. fee is 3.600 euro payable later, the end of the period by bank transfer; g) firm X leases out a machinery on 1 November for eight-months, fee is 24.000 euro, payment is advance by bank transfer; h) firm X have rented a machinery on IstAugust for nine-months, fee is 27.000 euro, payment is advance by bank transfer, * remember the VAT is 22% 2) The Candidate builds the Statement of Financial Position of Beta Group Corp. for the accounting period January-31" December, by including the followings items: Property, plant and equipment 69,000; Long-term borrowings 20,000; Share capital 37,000; Cash 5,000; Short-term borrowings 6,500; Goodwill 19,500; Trade and other payables 22,000; Deferred tax 12,000; Trade receivables 11,000; Current tax payable 3,500; Other intangible 2,000; Retained earnings 23,500; Inventories 18,000