Examination RFEI 10 events enterprise. "Megapensel"

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Examination RFEI 10 events enterprise. "Megapensel"

The decision on the fine! The history of accounting. The company "MEGAPENSEL" 10 events. Examination RFEI 2015

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Draw the required amount of T-bills and do for each event, one double wiring if any account to be used in five wiring, then it is not necessary to draw five times in each figure do one wiring. The required account to be depicted once. Thus it is possible to make multiple postings - as much as you need. The company is called "Megapensel." It is a manufacturer of pens. Each handle consists of a rod and accessories. The company just created, and therefore on all accounts opening balance is zero.

1) Buyer has paid the cashier your company cash 500r. 500 pens. Each pen you sell for 1p.
2) Your company from the cash deposited 300r to the account in the bank
3) Your company paid to the current account (the bank) 240r. seller bars 800 bars (30 cents per rod)
4) Your company paid from the cash register 200r. seller fittings for pens for 800 sets of fittings (25 cents per package of accessories for one pen)
5) Your company received from the manufacturer rods only 600 rods. That is, he was still owe you 200 bars to 30 cents per stem.
6) Your company has received from the manufacturer of accessories 700 sets of accessories.
7) Now all you need for the production of pens ready. That´s why th warehouse 600 rods are sent to the shop to collect pens.
8) In addition to the rods in the shop to collect pens sent another 600 sets of accessories.
9) Collect rods with accessories, you´ve got 600 handles and re-gave them from the shop to the warehouse of finished products.
10) 500 handles from the warehouse of finished products your company has given pro-customer (remember, we sell them for 1 ruble per pen). The difference between the cost of the handle and the price paid by the buyer, will profit.

It is necessary to reflect on a separate account receivable from the sale of profit.

Having two double wiring, you should:
1) Calculate the final balance of each account and write it in red in the right half of the account, circled in red circle.
2) a letter explaining the meaning of each balance (what it means). For example: "The final balance of the debit account" cash "nil means that the box office of the enterprise there is no money."


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