《会计学基础》 习题答案

Chapter1

BAABC

CBCFalseB

Chapter2

TrueCDCA

BDDAA

Chapter3

CCCAB

CDDDD

CincorrectincorrectDB

Chapter4

ADABC

BDABC

A

4.12:Businessdocuments;

4.13:Creditnote;

4.14:Purchaseorder;

4.15:Statement;Invoice;

4.16:Remittanceadvice

4.17:ICashbook;2Salesdaybook;3Pettycashbook;4Purchasesdaybook;5Cashbook;

6Salesreturnsdaybook;/Purchasereturnsdaybook

4.18

Salesdaybook

DateDetailsGoodsSalestaxTotal

£££

2-MarTB18832.9220.9

3-MarDC16028188

9-MarFC122.114.1

Il-MarTB569.865.8

13-MarBHO264.5530.55

18-MarDC386.6544.65

23-MarMS12021141

30-MarFC22038.5258.5

143.5963.5

4.19

Purchasedaybook

DatedetailsGoodsSalestaxTotal

£££

1-JanBC27447.95321.95

7-JanII&B16028188

16-JanJALtd14024.5164.5

18-JanJALtd9015.75105.75

26-JanJHBooks31054.25364.25

31-JanPYeungCo.44678.05524.05

14211248.51668.5

4.20

Salesreturnsdaybook

DateDetailsGoodsSalestaxTotal

£££

2-JunAlock223.8525.85

5-JunTTled.569.865.8

28JLL659L65

4.21

Purchasereturnsdaybook

DateDetailsGoodsSalestaxTotal

£££

9-MayJYsupplier6010.570.5

27-MayDWproduct223.8525.85

8214.3596.35

4.22(UCLES2013)

PettyCashBook-SairaRehaman

ReceiptsDateDetailsTotalPostageCateringCleaningLedger

&suppliesaccounts

stationery

/Suppliers

£2013££££££

561stOclBalanceb/d

144Bank

4thStamps&1919

stationery

310,hPostage

14,hAbdulShakeel3434

DrFCCr

2021£

9-MarSales14.1

30-MarSales258.5

DrBHOCr

2021£

13-MarSales30.55

DrMSCr

2021£

23-MarSales141

GeneralLedger

DrSalesCr

2021£

Creditsales

31-Mar

for

themonth820

DrSalestaxCr

2021£

31-MarSalesdaybook:

Salestax143.5

5.18

Generalledger

DrPurchasesCr

2021£

31-JanCreditpurchasefor

themonth1420

DrSalestaxCr

2021£

31-JanPurchasedaybook:

Salestax248.5

Payablesledger

DrBCCr

2021£

1-JanPurchases321.95

DrH&BCr

2021£

7-JanPurchases188

Dr.FACr

2021£

16-JanPurchases164.5

18-JanPurchases105.75

DrJHBooksCr

2021£

26-JanPurchases364.25

DrPYeungCr

2021£

31-JanPurchases524.05

5.19

Generalledger

DrSalesreturnsCr

2021

30-JunTotalSRDB78

DrSalestaxCr

2021£

TotalSRDB:

30-Jun13.65

Salestax

Receivablesledger

DrAlockCr

2021£

2-JunSalesreturns25.85

DrH&BCr

2021£

5-JunSalesreturns65.8

5.20

PayablesLedger

DrJYsupplierCr

2021£

9-MayPurchasereturns70.5

DrDWproductCr

2021£

27-MayPurchasereturns25.85

Generalledger

DrPurchasereturnCr

2021£

31-MayTotalPRDB82

DrSalestaxCr

2021£

31-MayTotalPRDB:

SalesUx14.35

5.21

DrCapitalCr

2021£

1-JulCash50,000

DrBankCr

2021£

1-JulCash30,000

DrAshTreeCr

2021

20-JulVanservice

expense210

DrSalesreturnsCr

2021£

25-JulWalker76

DrCashCr

2021£2021£

1-JulCapital50,0001-JulBank30,000

PG

22-JulSales90030-Jul85

supplies

DrPurchaseCr

2021£

3-JulRichLtd1,550

5-JulSun&Sons3.200

16-JulJJCo.1960

DrSalesCr

2021£

12-JulWalker637

22-JulCash9(H)

DrV'anserviceexpenseCr

2021£

20-JulAshTree210

DrRichLtdCr

2021£2021£

13-JulPurchasereturn1903-JulPurchase1,550

DrSun&SonsCr

2021£

5-.JulPurchase3,200

DrPGSuppliesCr

2021£2021£

30-JulCash858-JulStationery85

DrStationeryCr

2021£

8-JulPGsupplies85

DrWalkerCr

2021£2021£

12-JulSales63725-JulSalesreturns76

DrPurchasereturnCr

2021£

13-JulRichLtd190

DrJJCo.Cr

2021£

16-.JulPurchase1,960

5.22

DrBankCr

DateDetai.s$DateDetails$

20X120X1

1-AugCapital40,00014-AugPurchase2,50()

28-AugCici970

30-AugCarsales5,400

Balance

31-Aug31,130

c/d

40,00040,000.

1-SepBalanceb/d31,130

DrCapitalCr

DateDetails$DateDetails$

20X120X1

31-AugBalancec/d40,0001-AugBank40,000

40,00040,000

Balance

1-Scp40,000

b/d

DrPurchaseCr

DateDetails$DateDetails$

20X120X1

3-AugEShan825

5-AugCici970

14-AugBank2,500

Balance

20-AugEShan90031-Aug5,195

c/d

5,1955,195

1-ScpBalanceb/d5,195

DrEShanCr

DateDetai.s$DateDetails$

20X120X1

16-AugPurchasereturn753-AugPurchase825

31-AugBalancec/d1,65020-AugPurchase900

L725LZ25_

Balanc

1-Sep1,650

b/d

DrCiciCr

DateDetails$DateDetails$

20X120X1

28-AugBank9705-AugPurchase970

270=理

DrMotorvanCr

DateDetails$DateDetails$

20X120X1

Balance

8-AugCassales10,20031-Aug10,200

c/d

10.20010.200

1-SepBalanceb/d10,200

DrSalesCr

DateDetai.s$DateDetails$

20X120X1

12-AugBros145

22-AugCash359

31-AugBalancec/d92429-AugC&CO420

理理

Balance

924

b/d

DrBrosCr

DateDetails$DateDetails$

20X120X1

Balance

12-AugSales14531-Aug145

c/d

145-145,

1-SepBalanceb/d145

DrPurchasereturnCr

DateDetails$DateDetails$

20X120X1

31-AugBalancec/d7516-AugEShan75

迄迄

Balance

1-Sep75

b/d

DrCashCr

DateDetails$DateDetails$

20X120X1

22-AugSales35925-AugPetro30

Balance

31-Aug329

c/d

359=352=

1-SepBalanceb/d329

DrPetrolCr

DateDetais$DateDetails$

20X120X1

Balance

25-AugCash3031-Aug30

c/d

晅30=

1-SepBalanceb/d30

DrC&CoCr

DateDetai.s$DateDetails$

20X120X1

Balance

29-AugSales42031-Aug420

c/d

420^420^

1-SepBalanceb/d420

DrCarsalesCr

DateDetai's$DateDetails$

20X120X1

Motor

30-AugBank5,4008-Aug10,200

van

31-AugBalancec/d4,800

10,20010,200

Balance

1-Sep4,800

b/d

Trialbalanceasat31August20X1

££

Bank31,130

Capital40.000

Purchase5J95

EShan1.650

MotorVan10,200

Sales924

Bros145

Purchasereturn75

Cash329

Petrol30

C&Co420

Carsales4.X(M)

47.44947.447

Chapter6

DABCB

ADCCB

CBDBC

6.16

DrCapitalCr

20X1£20X1£

31-JulBalancec/d50,0(H)1-JulCash50,0(H)

50,00050,000

l-/\ugBalanceb/d50,000

DrBankCr

20X1£20X1£

bJulCash30.00()31-JulBalancec/d30.00()

30,000现000

Balanceb/d30,000

DrSalesreturnsCr

20X1£20X1£

25-JulWalker7631-JulBalancec/d76

7676

1-AugBalanceb/d76

DrPurchasereturnCr

20X1£20X1£

31-JulBalancec/d19013-JulRichLtd190

ISO150

1-AugBalanceb/d190

DrJJCo.Cr

20X1£20X1

31-JuiBalancec/d1,96016-JulPurchase1,960

L9601&60

1-AugBalanceb/d1,960

DrSun&SonsCr

20X1£20X1£

31-JulBalancec/d3,2005-JulPurchase3,200

3Q3200

1-AugBalanceb/d3,200

DrPGSuppliesCr

20X1£20X1£

30-JulCash858-JulStationery85

8585

DrRichLtdCr

20X1£20X1£

13-JulPurchasereturn1903-JulPurchase1,550

31-JulBalancec/d1,360

1,550

1-AugBalanceb/d1,360

DrCashCr

20X1£20X1£

1-JulCapital50,0(H)1-JulBank30,000

22-JulSales90030-JulPGsupplies85

31-JulBalancec/d20,815

50,90050,900

Balanceb/d20,815

DrPurchaseCr

20X1£20X1£

3-JulRichLtd1,55031-JulBalancec/d6,710

5-JulSun&Sons3,200

16-JulJJCo.1960

6.7106、7I0

1-AugBalanceb/d6,710

DrSalesCr

20X1£20X1£

3I-JulBalancec/d1,537I2-JulWalker637

22-JulCash900

L5371.537

1-AugBalanceb/d1,537

DrVanserviceexpenseCr

20X1£20X1

20-.JulAshTree21031-JulBalancec/d210

逊210

1-AugBalanceb/d210

DrStationeryCr

20X1£20X1£

8-JulPGsupplies8531<JulBalancec/d85

8585

1-AugBalanceb/d85

DrWalkerCr

20X1£20X1£

12-JulSales63725-JuISalesreturns76

31-JulBalancec/d561

637627

Balanceb/d561

DrAshTreeCr

20X1£20X1£

31-JulBalancec/d21020-JulVanservice

expense210

也210

I-AugBalanceb/d210

Trialbalanceasat31Jul20X1

££