1. Create journal entries for transactions listed in the list of transactions for December 2005
2. Create general ledger accounts. In drawing up the general ledger account balances at the beginning of the month are taken from statements of balances in synthetic accounts on December 1, 2005
3. On the basis of the general ledger to make the back sheet on synthetic accounts, using data that make up the balance sheet.
Features of accounting of individual operations and the methods used are disclosed in Table 1 account
Statement balances in synthetic accounts as of December 1, 2005 rubles.
Account Name Account Number Amount
01 Property and equipment 8,956,500
02 Depreciation of fixed assets 5,149,250
04 Intangible assets 835,000
Task 1: Write an entry in the log of business transactions.
Contents of the operation amount rub. Correspondence of accounts
Accepted account providers will be available for tangible assets:
a) the purchase price, including shipping costs (at the actual cost of production) 200 000
b) the value added tax 36 000 19 60
2. Submitted assembly equipment for plant under construction 150 000 July 8