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,_n ^8ht Materials for 1 lOOS    ^{mat<fria,s for 1000}$ ♦ VAT 22% (100 unlt*V On 27 of lufy company

Current month Cal    ^{4 VAT} 22% (100 unlts) (Payments In 30 days). ISO unlts were consumed

' Company boueht ^ ^ ^C°°* ^consumctł matcrials uslng UFO methoó.

^VPoSifunction) ^COrnPuter (need assembly, admlnlstraiWe cost, company c\ass\f\escostsby ^assembły 5000 ^{W th SOftWare for 2}°000$ + VAT 22% (software va\ue S000$ ♦ VATV \rwo\ce fot n>ad_e i_n 30 _d    ^{,nvoice for} ‘oadlng and unloading Computer 2000$ ♦ VM Payments wWNbe

(comnutn » °^VS °^{mputer &} software were commissioned for usc. EconomlcWfe - Syeats como    software). Residuał value of Computer 2000$. Residuał va\ue of software \s0$. Ca\cu\ate

softw ? ^{depreCia,ion for} current month using dlmlnlshtng _mc<hod^tu\_a« Seprectatton <* ^are for current month using straight-Une method. Record transactions\n accounts.

,^r°‘^{Ce for so,d} car (payment - 3 months). Inltłal cost of car 60000$. Accumu(ateddeprec^on

_p°°00$- ^Se,,ln8 Price 60000$ + VAT. Car’s handed to customer. Record uansaction\n acc

Present transaction in profit/loss statement.    f ^yeart is 10000$.

⁴' ^{Cost of} 3cquisition of machinę is 60000$. Accumulated depreciation ta erus ^ ^ ^Ymgto*

Economic life - 6 years. Residuał value is 5000$. Current net seWmg ^pnce^_acWne'\_QX \_mpa\rmentVoss.

1CX)0$. Futurę cash flows 20000$ for each year. Oiscount ratę 5% fest ma    _{6 mon}xhsVthe

5.    Company bought freehold land for 100000$ (long-term investment^ ^ _dep_TeciaXed. Record land is revalued to 90000$ in year 3 and to 120000$ in year 5.

transactions in accounts. Present transactions in ^pr°^m/'^^?^o_SS payV NationaUnsutanc*

6.    Calculated salaries of directly production empioyees _w._bultons paid by empioyee

contributions paid by employer 25%. National Insurance co    accounts.

insurance 9%. Income tax 18%. Calculate ndt pay    _22% payment^asmadeby

7.    Company bought production machinę for 20000    nńceis90°⁰⁰^-

Present transaction in cash (Iow statement    mement in 300aasV _frtłtóssst»w^mW<L

8. Co_m»an_YbO^tn,,«t»Mo,100000_S.VAT^_ti^„_l„_M»n«._W«

Materials were delivered. Record transactio

cash flow statement (both methods)    /