Joanva Stepie$-$Andrzejewska

Accounting Department UL

Name

Task $1$ Compute the missing balance sheets accounting test WSB

$\backslash$table$[[,,,],[$Fixed assets,$250\mathrm{.}000,,],[$Current assets,,,$3],[$Total assets,$470\mathrm{.}000,550\mathrm{.}000,350\mathrm{.}000],[$Equity$,200\mathrm{.}000,,],[$Long term liabilities,$0,200\mathrm{.}000,270\mathrm{.}000],[$Short term liabilities,,$400\mathrm{.}000,50\mathrm{.}000],[$Total equity &liability,,,$450\mathrm{.}000]]$

Task $2$ Write true or false to the following categories.

$\backslash$table$[[1.$ Company calculated salaries and paid salaries,Inflow,Outflow,cost,revenue$],[2.$ Company bought a building with bank money transfer,,,,$],[3.$ Company repaid bank loan $($instalment no interest$),,,,],[4.$ Company sold products receiving cash,,,,$],[5.$ Products were given to the buyer,,,,$],[6.$ Company bought materials with deferred payment,,,,$]]$

Task $3$

The SAT company manufactures and sells bath cosmetics$.$

Complete the table by assigning the given items to the groups identified in the balance sheet:

FXA $-$ fixed assets, CA $-$ current assets, $E-$ equity, L&P $-$ liabilities and provisions

$x-$ this is not a balance sheet item

$\backslash$table$[[1,$Supplementary capital $10\mathrm{.}000,],[2,$Semi$-$finished products and work in progress $1\mathrm{.}000,],[3,$bank deposit $3\mathrm{.}100,],[4,$liabilities in respect of taxation $2\mathrm{.}000,],[5,$Long$-$term receivables $3\mathrm{.}000,],[6,$securities bought for resale $4\mathrm{.}500,],[7,$accumulated losses $5\mathrm{.}000,],[8,$loans granted $4\mathrm{.}000,],[9,$receivables from employees $3\mathrm{.}400,],[10,$patents $($net value$)5\mathrm{.}00,]]$