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[20] QUESTION FOUR Show how the below transactions affect the financial position

ID: 2525601 • Letter: #

Question

[20] QUESTION FOUR Show how the below transactions affect the financial position of the business as represented by A E+ L. You need to clearly indicate whether the element has increased or decreased and provide the relevant amount and account that would be affected. EG. The business pays R6 333 per month for the rental of some business premises. All rentals were paid in cash during the year. No. A EG. -75 996 Bank + L -75 996 Rent Expense (6 333 x 12) Please use format of table above for the below transactions The tollowing transactions 31 December 2015:

Explanation / Answer

Answers

Transaction no

Assets =

Equity +

Liabilities

Account

Amount

Account

Amount

Account

Amount

1

Cash

$        1,05,000.00

Capital

$      1,05,000.00

2

Cash

$         (90,000.00)

Accounts payable

$       3,60,000.00

Inventory

$        4,50,000.00

3

Cash

$         (96,900.00)

Operating cost

$       (96,900.00)

4

Cash

$     (1,04,000.00)

Salaries and Wages

$   (1,04,000.00)

5

Cash

$     (4,00,000.00)

Accounts payable

$    (4,00,000.00)

6

Cash

$     10,10,000.00

Accounts receivables

$   (10,10,000.00)

7

Cash

$        4,10,400.00

Sales Revenue

$      4,10,400.00

Accounts receivables

$        9,57,600.00

Sales Revenue

$      9,57,600.00

8

Inventory

$     (4,80,000.00)

Cost of Goods Sold

$   (4,80,000.00)

9

Cash

$           (2,280.00)

Sales Return

$         (2,280.00)

Inventory

$                 912.00

Cost of Goods Sold

$               912.00

10

Cash

$        1,82,400.00

Rental Revenue

$      1,82,400.00

Total

$        9,33,132.00

Total

$      9,73,132.00

Total

$        (40,000.00)

Transaction no

Assets =

Equity +

Liabilities

Account

Amount

Account

Amount

Account

Amount

1

Cash

$        1,05,000.00

Capital

$      1,05,000.00

2

Cash

$         (90,000.00)

Accounts payable

$       3,60,000.00

Inventory

$        4,50,000.00

3

Cash

$         (96,900.00)

Operating cost

$       (96,900.00)

4

Cash

$     (1,04,000.00)

Salaries and Wages

$   (1,04,000.00)

5

Cash

$     (4,00,000.00)

Accounts payable

$    (4,00,000.00)

6

Cash

$     10,10,000.00

Accounts receivables

$   (10,10,000.00)

7

Cash

$        4,10,400.00

Sales Revenue

$      4,10,400.00

Accounts receivables

$        9,57,600.00

Sales Revenue

$      9,57,600.00

8

Inventory

$     (4,80,000.00)

Cost of Goods Sold

$   (4,80,000.00)

9

Cash

$           (2,280.00)

Sales Return

$         (2,280.00)

Inventory

$                 912.00

Cost of Goods Sold

$               912.00

10

Cash

$        1,82,400.00

Rental Revenue

$      1,82,400.00

Total

$        9,33,132.00

Total

$      9,73,132.00

Total

$        (40,000.00)

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