题目
材料全屏
57

【论述题】

Prepare the journal entries to clear the suspense account.

考点:Chapter20Preparationoffinancialstatementsforcompanies

Suspense account

Proceeds of issue of 4m shares at $1.10                                                     4,400

Proceeds of sale of plant (balance)                                                                   600

                                                                                                                               5,000

Journal entries:

DR Suspense a/c                                                                   5,000

CR Issued share capital (4m x 50c)                                                               2,000

       Share premium (4m x 60c)                                                                        2,400

       Disposal a/c                                                                                                     600

多做几道

材料全屏
12

【论述题】

Prepare the draft consolidated statement of profit or loss and draft consolidated statement of financial position for the Swing group at 31 December 20X8.

材料全屏
13

【论述题】

Prepare the following financial statements for Black.

The consolidated statement of profit or loss for the year ended 31 October 20X5. 

(ii) The consolidated statement of financial position as at 31 October 20X5.

Calculate the net profit percentage ratio for Black and Bury and comment on this ratio for the two companies.

材料全屏
15

【论述题】

Calculate the goodwill on acquisition.

Prepare the consolidated statement of financial position for the Prestend group as at 31 October 20X7.Note. A working should be included for group retained earnings. Disclosure notes are not required.

该科目易错题

该题目相似题