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تصویر Paradise Office Furniture: A Manual Accounting Practice Set

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Paradise Office Furniture: A Manual Accounting Practice Set

توضیحات

Paradise Office Furniture is a small retail business operated by a sole trader. The practice set accounts for one month early in the life of the business and is designed to help students see the \'big picture\' of the accounting cycle from analysis of transaction data through to preparation of financial reports.
The practice set can be used in conjunction with any introductory financial accounting text, and is particularly suited to a course which has an emphasis on the preparation and use of financial statements for decision making. By completing the practice set, students will gain a step by step understanding of various accounting processes and how all the interdependent steps fit togther as an integrated whole.

Introduction
Background to the business and its activities
Business records and their format
Accounting procedures
Accounting for GST (accruals basis)
Business reports and their format
Instructions for completing the practice set
Transaction Summary -
June
Chart of accounts
Bank statement -
June
Bank reconciliation statement -
May
Price lists applicable to June sales
Memoranda
Journals
General Journal
Sales Journal
Purchases Journal
Cash Receipts Journal
Cash Payments Journal
Petty Cash Journal
Ledgers
General Ledger
Trade Accounts Receivable Ledger
Trade Accounts Payable Ledger
Inventory Ledger Working papers
Bank reconciliation statement
Subsidiary ledger reconciliation schedules
Unadjusted Trial Balance
10 column worksheet
Adjusted Trial Balance
Post-closing Trial Balance

Financial reports
Statement of Financial Performance
Statement of Financial Position
Statement of Cash Flows
Answers to analytical questions