DM$04$ "PAT A$."$

Dis na di tin d$$n we d$$n pul fr$$m di fayn$$ns r$$k$$d d$$n we ABC Ltd g$$t f$$ di ia we d$$n na $31$g$$st $2021.$

ABC Ltd$.$ we de wok f$$ di k$$mni

Ekstrakt fr$$m di Stetm$$nt f$$ fayn$$ns stetm$$nt as na $31$g$$st $2021$

$31$g$$st $2021$

$-$ R$.$

$31$g$$st $2020$

$-$ R$.$

Bank

$50000$ pipul d$$n

$20000$ pipul d$$n

Inv$$ntari $$ tred guds

$22000$ pipul d$$n

$30000$ pipul d$$n

Di tin d$$n we p$$sin f$$ g$$t f$$ tred

$77000$ pipul d$$n

$69000$ pipul d$$n

Di tin d$$n we p$$sin f$$ pe f$$ trade

$44000$ pipul d$$n

$46000$ pipul d$$n

Di $$ksp$$ns d$$n we d$$n d$$n pe bifo t$$m:

$1800$ pipul d$$n

$1200$ pipul d$$n

Akrud $$ksp$$ns: int$$res

$1000$ pipul d$$n

$2400$ pipul d$$n

Di $$ksp$$ns d$$n we d$$n d$$n g$$t; $$da

$5700$ pipul d$$n

$4400$ pipul d$$n

SARS $$ ink$$m taks we d$$n f$$ pe

$8000$ pipul d$$n

$3000$ pipul d$$n

Div$$d$$nt d$$n we d$$n f$$ pe

$1500$ pipul d$$n

$2700$ pipul d$$n

ABC Ltd$.$ we de wok f$$ di k$$mni

Ekstrakt fr$$m di Stetm$$nt f$$ pr$$fit $$ l$$s $$n $$da k$$mpr$$h$$nsif ink$$m f$$ di ia we d$$n $31$g$$st $2021$

R

Sales we d$$n de s$$l

Di k$$st f$$ di s$$l

$592000$ pipul d$$n

$(301000)$n d$$n$.$

Gros pr$$fit we d$$n kin g$$t

$291000$ pipul d$$n

Profit pan s$$l f$$ Ikwipm$$nt

$9000$ pipul d$$n

Dipr$$sh$$n we de go d$$

$41000$ pipul d$$n

Int$$rest $$ksp$$ns

$2600$ pipul d$$n

Inkam taks $$ksp$$ns

$15200$ pipul d$$n

Profit f$$ di ia

$110300$ pipul d$$n

$$da tin d$$n f$$ no b$$t:

$1.$ Di div$$d$$nt we d$$n d$$n deklare f$$ di ia we de naw na R$2400.$

F$$ du:

Pripia $$l di $$K$$sh fl$$ fr$$m $$presh$$n aktiviti$$ s$$ksh$$n na di stetm$$nt f$$ k$$sh fl$$ f$$ ABC Ltd f$$ di ia we d$$n $31$g$$st $2021.$ Yuz di indaykt we$.$

Sho $$l di wok we d$$n de du$.$ We i ap$$ynt$,$ rawnd $$f k$$lkyul$$sh$$n to di Rand we de nia yu$.$

$(14).$

PAT B

Trayal balans na list f$$l di ak$$n d$$n we de na di jen$$ral l$$dja $$n d$$n balans d$$n na wan patikyula t$$m $$ na wan patikyula de$.$ D$$n ad $$l di d$$bit balans d$$n tog$$da f$$ rich wan m$$nt f$$T$$tal d$$bit$$n d$$n ad $$l di kredit balans d$$n tog$$da f$$ rich di $$T$$tal kredit d$$n$.$ If di valyu f$$T$$tal D$$bit$$ ikwal to di valyu f$$T$$tal kredit$$ den d$$n kin k$$l dis di trayal balans $$balans$$di trayal balans de insay ikwilb$$ri$.$

Dis go min se d$$n d$$n impruv di we aw d$$n de yuz di d$$bul $$ntri sist$$m k$$r$$kt wan. B$$t i n$$ go k$$r$$kt f$$ biliv se bik$$s di trayal balans de insay ikwal, no mistek $$mish$$n n$$ de na da akauntin sist$$m de$.$ Mistek $$n $$mish$$n d$$n de we d$$n n$$ go no bay wan trayal balans we de insay ikwilb$$ri$.$

F$$ du:

Identify at least four types of errors and $/$or omissions we N$$ go no bay wan trayal balans we de insay ikwilb$$ri$.$ Gi sh$$t diskripsh$$n f$$ni wan $$ pr$$z$$nt $$gzampul d$$n b$$t transaksh$$n d$$n we d$$n de rikod$$ insay wan we we go stil alaw di trayal balans f$$balans$."$