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Revision Questions The folowing intomiston wat entady tome be actourting records of Sonam (Pty) Lid for Theranded 31 Dicenter 3 ing. Notes: 1. You may

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Revision Questions The folowing intomiston wat entady tome be actourting records of Sonam (Pty) Lid for Theranded 31 Dicenter 3 ing. Notes: 1. You may asume that ar heris included in the gross pcoft figute are computed in accordance wht tax nises 2. meluded in other iscome are the folowing ams: - Intorest of BS0,000 which was roceuind from a local bark. - Profit on sale of equipment - Rbo0. Roogring b SARS, the recoupment realised on the sale of the equpment is R10 500 Since the equipment was sold at value higher onginal is cost, the capila gain realsed amounted to R4. 500 , 3. Included in other exponses are the folowing items: - Depreciafion on assets -R11 175. For income tax pupcses, the wear and tear allewance is R24500. - Salaries and wages - R40000 - Provision for doubtul debt-Ra5 000, No provision was made in the previous year. SARS allows a 25% alowance of the fat of debtors. - Research and development (design costs) - R7 500. This cost relate the purchase of design was made on 2 November 2018. The design was registered and brought into on 20 November 2018 . According fo section 11(gC) the allowance for research and deveiopment is 10% of the costs incurred. Revision Questions The folowing intomiston wat entady tome be actourting records of Sonam (Pty) Lid for Theranded 31 Dicenter 3 ing. Notes: 1. You may asume that ar heris included in the gross pcoft figute are computed in accordance wht tax nises 2. meluded in other iscome are the folowing ams: - Intorest of BS0,000 which was roceuind from a local bark. - Profit on sale of equipment - Rbo0. Roogring b SARS, the recoupment realised on the sale of the equpment is R10 500 Since the equipment was sold at value higher onginal is cost, the capila gain realsed amounted to R4. 500 , 3. Included in other exponses are the folowing items: - Depreciafion on assets -R11 175. For income tax pupcses, the wear and tear allewance is R24500. - Salaries and wages - R40000 - Provision for doubtul debt-Ra5 000, No provision was made in the previous year. SARS allows a 25% alowance of the fat of debtors. - Research and development (design costs) - R7 500. This cost relate the purchase of design was made on 2 November 2018. The design was registered and brought into on 20 November 2018 . According fo section 11(gC) the allowance for research and deveiopment is 10% of the costs incurred

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