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y 4. Equity at start of year 120,000 Sales revenue 175,000 Current liabilities at end of the year 90,000 Non-current liabilities at end of the year 110,000 Current assets at end of the year 130,000 Non-current assets at end of the year 160,000 The owner did not withdraw or introduce any equity during the year. What were the expenses for the year? Expenses for the year were (Type an integer. Remember expenses are negative.) Consider the overal elects on Fischerot selling antigues on credit for 352,000 and incurring expenses lotalling 35,000. What is Fischer's profit or loss O A. Profit of 52,000 B. Profit of 17,000 C. Loss of 17,000 D. Cannot determine from the data given Jayantha commenced business on i January 2018 with out of 100.000. During the year ending on 31 December 2018 he paid 20.000 to purchase goods tor sale all of which were sold and 32.450 for various perses. He received 139.250 from the sale of goods wanasw11.000 in cash and wood and at 9,000 to the business What is dus quity at 31 December 2016 Jayantal equity at 31 December 2018 is 114000 During the most recent accounting period, a business sold inventories for 1,500 on credit that it had originally purchased for 1,000. How would this transaction affect the statement of financial position of the business? A. Decrease inventories 1,000, increase trade receivables 1,500, increase equity 500 B. Decrease inventories 1,500, increase trade receivables 1,500, increase equity 500 OC. Decrease inventories 1,500, increase trade receivables 1,500 OD. Decrease inventories 1,000, increase trade receivables 1,500, decrease equity 500 Only one of the following statements correctly describes the effect of a transaction on the financial statements. Which one? A. Goods purchased on credit 2,000 will increase inventories by 2,000 and increase trade payables by 2,000 B. The purchase of a motor van for 10,000 cash will increase the assets (motor van) by 10,000 and decrease equity by 10,000 C. A debtor who pays an amount owed 1,000 will result in an increase in sales by 1,000 and an increase in cash by 1,000 D. The payment of a trade payable by 3,000 will decrease the claims (payables) by 3,000 and decrease equity by 3,000 Namek Co reported sales revenue for the current year of 450,000. Opening inventories were 90,000 and closing inventories were 130,000. The gross profit for the period was 40% of sales revenue, What were the purchases during the current year? A 310,000 OB. 1220,000 OC. 230,000 D. $440,000 Given non-current assets of 39,000, current assets of 14,000, current liabilities of 7,000, and non-current liabilities of 12,000, owner's equity will be The equity value is 34000 The following information relates to Shamal Co for Year 8. Noncurrent liabilities 95,000 Expenses 115,000 Current liabilities at end of the year 181,000 Sales revenue 320,000 Current assets at end of the year 474,000 Noncurrent assets at end of the year 406,000 The owner did not withdraw or introduce any equity during the year. What was the equity at the beginning of the year? Equity at the beginning of the year = 399000 (Type an integer.) During the financial year ended 31 December 20X7 a business made a single payment for trade subscriptions. The payment of 62.400 was for the sic month period ended 31 March 20x1.subscriptions paid in advance at the beginning of 20X7 were 300, what figure is shown in the income statement for the year to 31 December 20X7? OA 2.400 B, 1.500 Oc. 3,300 OD 1900 Gladstone Ltd began the financial year with ront payable owing of 100. During the year, the business paid 3,100 in rent and at the end of the year the business had paid 800 rent in advance. What was the rent payable expense for the year to be shown in the income statement (profit and loss account? A. 12.200 OB. (2,300 OC. 12,100 OD. 12.400 Charton paid 15.874 for rent during the current year. Al the beginning of the year 1745 had been brought forward as prepaid torrent, and at the end of the year, Et 450 has been propad How much would be shown as the expense for rent in the income statement for the current period? A There expenses 08.100 OB. The rent expenses 15,679 OC. The rest expenses 11,000 OD. Carnot be determined from the data given Gladstone paid 11,389 for gas during the current year. At the beginning of the year, 657 was owing for gas, and at the end of the year, E1.212 was owing for gas. How much would be shown as the gas expense in the income statement for the current period? O A. The gas expense is 13.258 OB. The gas expense is 9,520 OC. Cannot be determined from the data given D. The gas expense is 11,944 che commenced tuniness on 1 January Year 9. During the year ending on 31 December Year 2. he bought a quantity of leather briefcases at a uniform cost and sold 5.800 ot them at 50 each. An inventories chec on 31 December Year 9 9 established that he holde 650 unsold briefcases Jahr's gros profit for the year was 118,000 How much was the cost of each briefcase? -A63378 OB 22:52 OC 20 OD 30 Capitalia Co began the financial year with rent payable owing of 100. During the year, the business paid 3,600 in rent and at the end of the year the business had paid 800 rent in advance What was the ront payable exponse for the year to be shown in the income statement? O A 2.000 OB. 2,800 OC. 13,100 OD. 3.000 Martinez Retailers produced the following information for the most recent year: 1. Sales revenue 280,000 2. Opening inventories 65,000 3. Gross profit 20% of sales revenue 4. Closing inventories 140% of opening inventories What were the purchases for the period? What were the purchases for the period? 250000 ((Type an integer.) The conventional view of depreciation is that it is necessary because O A. cash needs to be set aside to replace the non-current asset O B. non-current assets can be reported at the amount they are worth C. it will help to provide a conservative figure of profit for the year OD. a portion of the cost of non-current assets is matched with the income they help generate A business begins the year with opening inventories of 14,560. During the year it purchases goods for 73,820 and sells goods for 89,630. The business makes a uniform gross profit of 20% on sales What is the closing inventories figure for the year? O A 12.118 OB. 12.444 C. C16,676 OD 19.178 The following information relates to Levanter Co for Year 8. (Click here to view the information) The owner did not withdraw or introduce any equity during the year. What were the noncurrent liabilities at the year end? (Type an integer) More Info Equity at start of year Expenses Current liabilities at end of the year Sales revenue Current assets at end of the year Noncurrent assots at end of the year 110,000 121.000 218,000 308,000 325,000 391.000 In determining the profit of an entity which one of the following is start and expenses como as they are comedor cured and not as money is ved opad OA Complete B Accrual OC Prudence OD Consistency A business began the year with prepaid rent of 300. During the year, the business paid 43 200 in rent srid, at the end of the year, the business had paid 500 rent in advance What was the rent payable expense for the year? O A 13.000 OB 3.200 C 2,400 OD 3.400