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Full Description
Paradise Office Furniture is a small retail business operated by a sole trader. The practice set accounts for one month early in the life of the business and is designed to help students see the \'big picture\' of the accounting cycle from analysis of transaction data through to preparation of financial reports.The practice set can be used in conjunction with any introductory financial accounting text, and is particularly suited to a course which has an emphasis on the preparation and use of financial statements for decision making. By completing the practice set, students will gain a step by step understanding of various accounting processes and how all the interdependent steps fit togther as an integrated whole.
Contents
IntroductionBackground to the business and its activitiesBusiness records and their formatAccounting proceduresAccounting for GST (accruals basis)Business reports and their formatInstructions for completing the practice setTransaction Summary -JuneChart of accountsBank statement -JuneBank reconciliation statement -MayPrice lists applicable to June salesMemorandaJournalsGeneral JournalSales JournalPurchases JournalCash Receipts JournalCash Payments JournalPetty Cash JournalLedgersGeneral LedgerTrade Accounts Receivable LedgerTrade Accounts Payable LedgerInventory Ledger Working papersBank reconciliation statementSubsidiary ledger reconciliation schedulesUnadjusted Trial Balance10 column worksheetAdjusted Trial BalancePost-closing Trial BalanceFinancial reportsStatement of Financial PerformanceStatement of Financial PositionStatement of Cash FlowsAnswers to analytical questions
