ACCOUNTING CYCLES BI TP CHU TRINH K TON (55 M) Hoang Phat Trading \& Service Co. Ltd., established in 2019, specializes in trading product X in nutritional food. The company uses a perpetual irventory system, first-in-first-out (FIFO), and straight-line depreciation. Cng ty TNHH TM \& DV Hong Pht thnh Lp nm 2019 chuyn kinh doanh sain phm X thuc v Jinh verc thure phaim dinh dung. Cong ty hach toain hng tn kho theo phung phajp k khal thuong xuyein, tinh gid xut kho hng tn kho theo phong php nhp truode - xudit truc (FIFO), v trich khu hao tali saln c dinh theo phurong php urng thng. Beginning balance of accounts in Jan 1, 2023 are listed as follow / S d ca mt s tl khon ti ngy 01/01/2023 nhursau: its / S6 long 10,000 product X; unit price / on gia. 79.153d/ The following are transactions incurred in January 2023. Trong thang 01/2023, cng ty c ec nghip vu kh t pht sinh nhur sau: 1. On January 1, signed a note payable of VND 1,201,000.000 with 6 months period, the interest rate of 12%/year to invest in the bussiness. The enterprise has received cash from the bank. Ngy 1/1, vay tin ngn hng b sung vn kinh doanh, th gian vay 6 thng, Iai sut 12% am, s tin vay l 1.201.000.0000. Cng ty a nhn tin t ngan hang. 2. On january 5, paid 100% cash to purchase 5.000 units of product X, purchase price 80.000VND/unit. Ngy 5/7, mua hng nhp kho s lng 5.000 sn phm X vl gia 80,000d/sp, os thanh taan 100\% bang tien cho nguot bain. 3. On january 7 , collected cash from the customer for the beginning A/R, VND 245.200.000. Ngay 7/1, thu tien khach hng tr n s au k, s tin 245.200.000d. 4. On january 7, paid cash to rent a conference hall for a customer event of VND20,000,000. Ngy 7/1, chi tin mt thanh toan tin thue hobi trng t chc surkin hoir nghi khach hng s tin 20,000.000d 5. On January 10 , issued 12.000 units of product X to sell to client A at 140.000 VND per unit and received 100%6 cash for this sale. Ngy 10/1, xut kho 12.000 sain phaim x ban cho khch hng A giad bn 140.0000/sn pham khch hng thanh ton 100\% bng vn. 6. On January 12, paid cash to the supplier for the beginning AVP, VND 452.430.000. Ngy 12/7, chuyen khon tr no nh cung cp s d u k, s tin 452.430.000d 7. On january 15, purchased on account 9.000 units of product X, purchase price 80.500VND/unit. Ngay 15/t. mua hng nhajp kho slung 9.000 sin phm X on gis 80.500d/ sn phm, cha tr vin ng bn. 8. On january 18, the owner invested in the business VND 300.000.000 cash. Ngy 18/7, ch s hu Cng ty rt th vn kinh doanh bng tin 300,000,000d. 8. On january 18 , the owner invested in the business VND 300.000,000 cash. Ngy 18/1, ch s hu Cng ty rt thm vn kh doanh bng tin 300.000.000. 9. On january 20, paid cash for utility expenses (electronic, water, telephone) at the administration division of VND107.812.000. Ngdy 20/1, thanh toan vn in nuovc. aien that 107.812 .0000 . 10. On January 25 , issued 5.000 units of product X to sell to client B at 150.000 VND per unit. Client B paid 60% in cash and 40% on credit. Ngy 25/7, xut kho hng hoa bn cho khch hng B s lng 5.000 sn phm X, n gia bn 150.000d/ sain phm, khach hng chuyein khodin thanh toan 60\%, con lai 40\% n cong ty. 11. On January 28 , the company was considering signing a sale contract to sell merchandise to client C according to the delivery method to the warehouse's C company. Ngay 28/1, Cng cy ang xem xt k hop ng ban hang cho khach hang C theo phuoung thik gjao hang tav kho cuia ben c. 12. On january 31, accrued the salary expenses payable to the employees at the end of the month for the selling division of VND 75.483.000 and the administration division of VND 128.540,000. Ngaly 31/7, tng chi ph/tin luong phat sinh phai tr ngor lao ng trong thaing tho b phn bain haing 75.483.000d tin luoung bob phain quain ty doanh nghilep la 128.540.000d 13. On january 31, accrued depreciation expense at the selling division of VND 55.000 .000 and the administration division of VND 140.000.000. Ngay 31/7, khau khao TSCD doanh nghip l 140.000.000d 14. On January 31, paid cash for loan interest according to transaction on january 1. The interest paid monthly. Ngdy 31/1 chi tin tr Iai vay ngan hng theo giao dich ngay 01/01. Lail tra inh k hng thang. 15. On january 31, paid VND 12.000 .000 for online advertising on the VN Express website. Ngy 31/, chi tra tin qung co trc tuyn trn trang VN Express, s tin 12.000.000d 16. Determine the profit after tax, Assume that a corporate income tax rate is 20\%. Cul thng, xc inh li nhin sau thu thu nhp doanh nghip. Bir thu su thu TNDr 20% 5. On january 31, paid VND 12.000 .000 for online advertising on the VN Express website. Ngdy 31/I, chi tr tin quaing cao trurc tuyn tren trang VN Express, s tin 12.000.000d. 16. Determine the profit after tax. Assume that a corporate income tax rate is 20\%. Cul thng, xc h h l nhu sau thu thu nhp doanh nghip. Bit thu sut thu TNDN ka 20\%. Y c: a) Using the accounting equation, calculate the Account Receivable (X) on January 1, 2023. S dung phng trinh k toain (Accounting equation), tinh gis triX (pht thu khach hatng) taingy 1/1/2023. (5 dim) b) Record the transactions to the General Journal and transfer the data to the T accounts. Ghinhn cc nghip vu kinh t vado s nhat k chung v phn nh cc nghip vu kinh t vido s cail (ti khon chr 7 (40 dim) c) Prepare income Statement for the month ended january 31, 2023. Lap bajo co kt qu kinh doanh cuobl qu 1/2023 (5 dim). d) Prepare the Balance Sheet (Statement of Financlal Position) as of January 31, 2023. Lap bo co tinh hinh tail chinh (Bng cn i k tan) tangay 31/3/2023 (5 dim) Note: Students use the forms below. SV s dung cc biu mu nhur bn d. IV. LEARNING OUTCOME (10 DIM) Summarize outcomes you achieve from the course of accounting principles. Tm tt kt qu bn t c t mn hc Nguyn l k ton. Sinh vin s dng cc biu mu sau y: THI NGUYN L K TON HK 2233 (i) Thm bi np snokald >
