Beruflich Dokumente
Kultur Dokumente
Motor Vehicles
Credit
Current Assets
Debtors P.Pork
Stock
Bank
Petty Cash
100.00
800.00
20,000.00
100.00
Liabilities
Creditor G. Gannon
Capital
Assets, Liabilities and Capital on Jan 1st
600.00
370,400.00
371,000.00
371,000.00
Date
Apr. 2
Apr. 15
Date
Apr.21
Date
Apr.1
Apr.11
Date
Apr.25
Details
P.Park Trade Discount 1%
P.Park Trade Discount 1%
Details
P.Park
Details
H. Hutton
G. Gannon T.D.5%
Details
H.Hutton
Total
475.20
950.40
1,425.00
Total
120.00
Total
600.00
912.00
1,512.00
Total
96.00
General Ledger
Debit
Date
Apr.1
Apr.22
Date
Date
Date
Apr.21
Date
Apr.1
Apr.21
Apr.28
Date
Apr.1
Date
Apr.1
Apr.17
Date
Credit
Details
Creditors
Bank
Details
Details
Details
Debtor Return
Details
Creditor
Debtor
Bank
Details
Balance B/D
Details
Balance B/D
Bank
Details
Folio
ACB
ACB
Folio
Folio
Folio
SRDB
Folio
PDB
SRDB
ACB
Folio
GJ
Folio
GJ
ACB
Folio
Purchases Account
Amount
Date
Details
1,260.00
300.00
1,560.00
Sales Account
Amount
Date
Apr.2
Apr.5
Apr.20
Details
Debtors
Bank
Bank
Folio
Amount
Folio
SDB
ACB
ACB
Amount
1,188.00
900.00
3,000.00
5,088.00
Folio
PRDB
Amount
80.00
Sales Return
Amount
Date
100.00
Details
Folio
Amount
VAT Account
Amount
Date
252.00 Apr.2
20.00 Apr.1
1,580.00 Apr.20
1,852.00
Details
Debtor
Creditor
Bank
Folio
SDB
PRDB
ACB
Amount
237.60
16.00
818.40
1,852.00
Folio
Amount
Buildings Account
Amount
Date
Details
300,000.00
Motor Vehicles Account
Amount
Date
50,000.00
7,500.00
57,500.00
Capital Account
Amount
Date
Apr.1
Details
Details
Balance B/D
Folio
Folio
GJ
Amount
Amount
370,400.00
Date
Apr.1
Apr.9
Apr.21
Date
Apr.23
Date
Apr.9
Date
Apr.2
Date
Apr.21
Details
Balance B/D
Bank
Bank
Details
Bank
Details
Petty Cash
Details
Petty Cash
Details
Petty Cash
Folio
GJ
Stock Account
Amount
Date
800.00 Apr.31
Folio
Amount
800.00
Folio
ACB
Advertising Account
Amount
Date
Details
100.00
Folio
Amount
Folio
PCB
Postage Account
Amount
Date
12.00
Details
Folio
Amount
Folio
PCB
Stationary
Amount
Date
14.00
Details
Folio
Amount
Folio
PCB
Sundries Account
Amount
Date
Details
44.00
Folio
Amount
ACB
ACB
Details
Trading Account
Wages Account
500.00
500.00
1,000.00
Debtors Leadger
Debit
Date
Apr.1
Apr.2
Apr.15
Credit
Details
Balance B/D
Sales
Sales
Folio
GJ
SDB
SDB
Balance B/D
Date
Apr.25
Date
Apr..28
Details
Folio
Returns
PRDB
Balance C/D
Details
Folio
Bank
ACB
Balance C/D
Details
Folio
Bank
ACB
Sales Ret.
SRDB
Balance C/D
Creditors Leadger
H.Hutton LTD Account
Total
Date
Details
Folio
96.00 Apr.1
Purchases
PDB
504.00
600.00
Balance C/D
G. Gannon LTD Account
Total
Date
Details
Folio
300.00 Apr.1
Balance B/D
1,212.00 Apr.11
Purchases
PDB
1,512.00
Balance B/D
Total
200.00
120.00
1,205.60
1,525.60
Total
600.00
600.00
504.00
Total
600.00
912.00
1,512.00
1,212.00
Sales
P.Pork
Sales
Credit
F
Cash
Bank
Salex Ex.Vat
VAT 20%
Debtor
20,000.00
1,080.00
900.00
180.00
3,000.00
600.00
200.00
3,600.00
200.00
24,880.00
3,900.00
780.00
200.00
Other
Date
Details
Apr.9
Wages
Apr.17
Motor Vehicle
Apr.21
Wages
500.00
Apr.22
Purchases
360.00
Apr.23
Advertising
120.00
Apr.28
G.Gannon
300.00
Balance C/D
Ch.No. Bank
Purchase
14,100.00
Creditors
500.00
14,100.00
Other
500.00
9,000.00
24,800.00
Balance B/D
VAT 20%
1,500.00
7,500.00
500.00
300.00
60.00
20.00
100.00
300.00
300.00
1,580.00
300.00
8,600.00
Date Details
Apr.1 Balance
Date
100.00 Apr.2
Apr.9
Apr.15
Apr.21
Details
Envelopes
Postage
Repairs
Tickets
Balance C/D
100.00
Balance B/D
30.00
12.00
14.00
44.00
Details
Balance B/D
Total
Date
1,508.00 Jun.1
1,508.00
Balance B/D
Details
Total
Standing Order
200.00
Balance C/D
1,308.00
1,508.00
1,308.00
1,368.00
60.00
1,308.00
Date
Credit
Amount
2,560.00
146,000.00
27,040.00
175,600.00
Credit
Amount
67,200.00
51,600.00
118,800.00
73,200.00
Answer
Working Capital 2010=Current Ratio=1.75:1
Working Capital 2011=Current Ratio=1.66:1
Acid-Test Ratio (quick ratio) 2010=1.35:1
Acid-Test Ratio (quick ratio) 2011=1.42:1