Jagannath University

EMBA Program (First Semester)

EMBA -6101: Principles of Accounting
Summer- 2017

Statement of Finacial Position

SL. Transaction Assets= Liabilities+ Eo

1 owner invests cash

2 Buys Supplies For Cash
3 Buys Supplies For Credit
4 Pays Rent with Cash
5 Performed Service on Credit
6 Pay Cash on payable from (3)
7 Owner withdraw cash
8 Performed Service on cash
9 collects cash on recivable from (5)
10 ordered supplies
11 Borrowed cash from Standard Chartered- Grind Lays Bank
12 Incurred Salary expances for month on Account
13 Made Credit Card Sales
14 Made Credit parchases for a office equipment
15 Completed a project for a client, who will pay within 20 days.
16 completed services for a client and immediately received in cash
17 Hired a receptionist to begin work
18 Billed customers for service
19 salary unpaid
20 service provided but unbilled
21 uitility bill received
22 paid cash ti settle the account payable
23 Earned revenues for cash and balances are due
At a monthly payment of ------------, a manager was employed who will
24 join in the next month
25 Insurance expires
26 supplies were used during the period
27 Interest expense of on the notes payable has accrued
28 Depreciation changes on machinery
29 Advertising expense on credit
30 paid the office rent for three months in advnce on the law office
31 Traded the old machinery
32 Revenue collected in Advance
33 Unpaid Wages owed to employees
34 Repair Service revenue earned but not yet billed
35 Income Tax expanse for December not accounted for
36 Salaried accrued but not paid
37 Unearned revenue is earn
38 service provided but unbilled and uncollected
39 Invested cash and machinary in the business
40 paid Gas and oil for the month
41 cash receipt from the sale goods
42 Cash receipt from the rendering of service
43 Cash payment to acquire equity or debt of other entites
44 Interest received
45 Dividends received
46 Cash proceeds from issuing shares
47 Cash payments to owners to acquire or redeem the entity's shares
48 Cash payments to suppliers for goods and services
Cash proceeds from issuing debentures, loans, notes, bonds, mortgages
49 ant other short or long term borrowings
50 Repayments of capital of amounts borrowed under finance leaes
51 Dividends paid
52 Cash repayment of amounts borrowed
53 Purchase of investments
54 purchase of property, plants and equipment
55 Purchase of intagible non-current assets
56 Issued Capital stock
57 Paid Interest on loan
58 made contribution to charity
59 Bonds were converts into common stock
60 Cash Dividend were declared and paid
61 Bond payable amounted was redeemed for cash
62 Land was sold at its books value for cash
63 Interest expense were paid in cash
64 Issue of bond to purchase a long term Assets
65 Issue of ordinary Shares for cash
66 Dividend Declared But not paid
67 Redemption of non-current interest bearing borrowing
68 Cash paid to repay debts instruments
69 Purchased treasury stock
70 Charges from Prepaid expense
r)
nting

nt of Finacial Position Statement of Statement of Cash

ts= Liabilities+ Eo Financial Flow
Performance
Prepare By SM Hasib