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L ACCT 120 FOUNDATIONS OF ACCOUNTING II 30/7/2021 ASSIGMONT TWO The accountant of Film world Ltd has begun preparing financial statements but the work is

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L ACCT 120 FOUNDATIONS OF ACCOUNTING II 30/7/2021 ASSIGMONT TWO The accountant of Film world Ltd has begun preparing financial statements but the work is not yet complete. At this stage the items included in the trial balance are as follows Land Building Plant and Machinery Provision for Depreciation Share Capital Profit and Loss by Debtors Creditors Stock Operating Profit Debentures (165) Provision for doubtfuldebt Bank Suspense Sh 000 100,000 120,000 170,000 120,000 100.000 200,000 200 000 110.000 190,000 80,000 180,000 3,000 12,000 1,000 Notes (to (VW) below are to be taken into account The debtors control account figure, which is used in the trial balance does not age ve with the total of the debtor's ledger A contra of Sh 5,000,000 has been entered correctly in the individual ledger accounts but has been entered on the wrong side of both control accounts. A batch total of sales of Sh.12345,000 had been entere d in the double entry system as Sh 13,345.000 although individual ledger account entries for these sales were correct. The balance of Sh 4000,000 on sales retums account has inadvertently been omitted from the trial balance, though correctly en tered in the ledger records 1. A standing order received from a regular customer for Sh.2,000,000 and bank charges of Sh 1,000,000 have been completely omitted from the records A debtor for Sh 1,000,000 is to be written oft. The provision for doubtfuldebts balance is to be adjusted to 1 of debtors The opening stock figure had been overstated by Sh. 1,000,000 and the closing stock figure had been understated by Sh 2000,000 iv. Any remaining balance on suspense account should be treated as purchases fa debit balance and as sales if credit balance V. The debentures were issued three months before the year end. No entries have been made as regards interest vi. A dividend of 10% of share capital is to be proposed Required: 7 L .) Prepare joumal entries to cover items in notes() to (vabove. You are NOT to open any new accounts and may use only those accounts included in the trial balance as given (10 Marks) b) Prepare financial statements for internal use in good order within the limits of the available information. For presentation purposes all the items arising from notes (to (vid above should be regarded as material (10 Marka) L ACCT 120 FOUNDATIONS OF ACCOUNTING II 30/7/2021 ASSIGMONT TWO The accountant of Film world Ltd has begun preparing financial statements but the work is not yet complete. At this stage the items included in the trial balance are as follows Land Building Plant and Machinery Provision for Depreciation Share Capital Profit and Loss by Debtors Creditors Stock Operating Profit Debentures (165) Provision for doubtfuldebt Bank Suspense Sh 000 100,000 120,000 170,000 120,000 100.000 200,000 200 000 110.000 190,000 80,000 180,000 3,000 12,000 1,000 Notes (to (VW) below are to be taken into account The debtors control account figure, which is used in the trial balance does not age ve with the total of the debtor's ledger A contra of Sh 5,000,000 has been entered correctly in the individual ledger accounts but has been entered on the wrong side of both control accounts. A batch total of sales of Sh.12345,000 had been entere d in the double entry system as Sh 13,345.000 although individual ledger account entries for these sales were correct. The balance of Sh 4000,000 on sales retums account has inadvertently been omitted from the trial balance, though correctly en tered in the ledger records 1. A standing order received from a regular customer for Sh.2,000,000 and bank charges of Sh 1,000,000 have been completely omitted from the records A debtor for Sh 1,000,000 is to be written oft. The provision for doubtfuldebts balance is to be adjusted to 1 of debtors The opening stock figure had been overstated by Sh. 1,000,000 and the closing stock figure had been understated by Sh 2000,000 iv. Any remaining balance on suspense account should be treated as purchases fa debit balance and as sales if credit balance V. The debentures were issued three months before the year end. No entries have been made as regards interest vi. A dividend of 10% of share capital is to be proposed Required: 7 L .) Prepare joumal entries to cover items in notes() to (vabove. You are NOT to open any new accounts and may use only those accounts included in the trial balance as given (10 Marks) b) Prepare financial statements for internal use in good order within the limits of the available information. For presentation purposes all the items arising from notes (to (vid above should be regarded as material (10 Marka)

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