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V-(    ,    |„|_V    .kmiu.iI mrtierUUI.il \ 000 ł • V AT 27 W (50 unita) On /? i.f Ik.ly

nwnptni r««icM nwirciirtU ».'• i H>« ł • V A I 22 |Mi timin On 2>.h oT luty cofnd|<M^H

NhiuM nulrnil* I.m I -^Ul ' * ' M 2J *• ('O    U'avmeiit» ln 30 ilłyt) unii*

.en-»umuimil »' i iiireni m<"i»li « .ilail.ui- eon m«1.«k HVO mcttiod

2 OwnfMm hotiy/M pro.łii. rion m.a lunc (nced Auen.bly. Imllfeci |tfodudSl)A cbtl) w^ti ńyhi

..... .*r«cre%M. foi -’<• nrm 5 • VAT 22 “ . <ńgh. v*lue N . VM > bwok*for '

.••%<ii.r.U'    \ \ r lnv .me foi Hdiitpon of nudune 2 000 % • VAT    vrt\\

bc m»tir im u.    Mm fum- a -a-lu vs.-ic comimss«on«ł foi u*c Ikonomtc Ul'_e S • r

4machinę A- r.*/.U    o. mnchmc KmS RcvduM v»\uc    <> _% C»sJ28

machinę* dep,ec,_ntmn for cumom.    usm* feducin* baWc

^rjto"-"^e    ••«'« '•>' CU,.cm »■!,„*

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rransaction m nccount* Presem .issets ... halancc    _af\_Cv ^vt;« otuM*

(yr’roduc'iŹ» machinę xv»s *.vcn for sc.app.n* imtial cosi *0 000 %    ^,-..31

fleprcaation 15 000 S fnvoic« lor scrapping 2 000 $ * VAwT Cl>Aym«iv>, \v«v^ iran.suętion in nęcounts Presem tmnsacf.ons .n halancc and ptofw I \o*s s\a\vŁ\n«n\

L "ompnny bought freehold land tor 100 000 S (long-term mvc&\mcnv. owwm \v\<a ***** -'/c* /«?/;</ /$ revalued to 150 000 $ at the end of 3 year and lo    S av \\\e

tr This land is not depreciated Record transactions m accourds Vxes**\\

year This land is not dcpreciatcd Rccord transaciions in accounts. Prcscnt transaction .n profit / loss Statemcnt in every year

15. Calculated salaries of dircctly production employccs ^5 000 S (gross pay) National insurance contributions paid by ernployer 25 % National insurance coniributions paid by employee 20%. Incomc tax IX % Calculate net pav Record transaciions in accounis Company sold matcrials on credit for 10 000 + Yat 22 % C ompany cxpects thal paymtttlII will not be madę in the futurę At the end of financial year debt cxpired Rccord transactions in accounts. create provisions Present transactions in balance and profili \oss staictwerttal. the end of finanćiai year

*Z    Company bougkt goods tor >0000 $ + VAT 22 % (paymeni in 00 days> Goods y»a«

dclivered Profit mariiin is 20 °o Company uses seWing pnee lo record goodś. goods was sold (goods werc handed to customer) Record transactions m accounts, tłtem in hulance and protlt loss statement (both melhods)

_ by and Umclmn.

win uses two chissillcutinns of costs