September 25, 2010 is registered LLC "Gems." The main activity is tailoring. The founders of the company are two individuals, each share of 50%. The authorized capital of 100 000 rubles., Paid in cash.
After the registration of the legal entity to rent premises, contracts with suppliers of materials and services, produced a set of employees, etc. The accounts presented documents proving the business transaction:
Contents of the operation number Amount rubles.
1 formed authorized capital of LLC "Gems" 100000
2 obtained in cash funds from the founders 100000
3 deposited on a bank account the cash from the cash 70 000
4 lists the partial advance payment from the account of "Centaur" for sewing machines 60000
5 Approved for payment by LLC "Centaur" for sewing machines (12 pieces), including VAT 120 000
6 accounts accepted for payment MUP ATP for delivery sewing machine 2000
7 were put into operation and taken into account sewing machines at cost (12 pieces)?
8 Received tissue from JSC «Dawn» 50000
9 obtained by sewing accessories PE "Kozyavin» 25000
10 Materials and sewing supplies transferred to a sewing shop for clothing 15000
11 the wages:
- Management personnel
12 single social tax levied on wages:
- Management Personnel
13 Accrued depreciation sewing machines 2000
14 Adopted charge for rental of premises by LLC "Travis" 20000
15 Adopted charge for utilities of CBM HCS 1000
16 Adopted charge for electricity from CBM "Electroset" 500
Adopted 17 charge for the connection of OAO "Telecom" 1200
18 released from production and put the finished product warehouse at cost
Amounts are calculated taking into account that at the end of WIP is:?
19 was shipped to customers finished products at a bargain cost 300,000
20 Written off the cost of the actual product shipped to customers 120,000
21 accepted for payment for advertising from the Company "Blitz" 30000
22 Written off the cost of advertising in the cost of sales 30,000
23 To determine the financial result from the sale of the product?
24 obtained from the buyers money to the account 250 000
25 withhold tax on personal income from wages 9100
26 withdrawal of funds from the account in cash for the payment of wages 60,900
27 wages paid to employees 60,900
28 transfer to the budget the tax on personal income 9100
29 transferred to the budget unified social tax 18,200
30 levied income tax 36,000
31 Written off net profit for the period (the sum determined)
32 MUP footed ATP 2000
33 dividends are paid to the founders for the year of 50% of net profit (sum determined)
1. Perform a posting business transactions in registers synthetic accounting, calculate momentum and bring balance at the end.
2. Form a statement of analytical account of calculations with suppliers, to verify the performance of synthetic and analytical accounting.
3. Fill in the balance sheet (can be simplified form) at the end of the reporting period.