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Chapter 2 - Balance Sheets Task A Solutions
1.
VCE ACCOUNTING UNIT 3 – RECORDING AND REPORTING FOR A TRADING BUSINESS CHAPTER 2 – BALANCE SHEETS © Michael Allison. Author’s permission required for external use. Page | 1 Chapter 2 – Task A Sep 1 Terry’s Cleaning Service: Balance Sheet as at 1 September 2015
$ $ Assets Liabilities Cash 9000 Accounts payable 1600 Cleaning equipment 2000 ELC Finance Co. 5000 Office furniture 1500 Owner’s Equity Capital 9000 TOTAL 9000 TOTAL 9000 Assets = Liabilities + Owner’s Equity 9000 = 0 + 9000 1 + 1 = 2 marks
2.
VCE ACCOUNTING UNIT 3 – RECORDING AND REPORTING FOR A TRADING BUSINESS CHAPTER 2 – BALANCE SHEETS © Michael Allison. Author’s permission required for external use. Page | 2 Sep 2 Terry’s Cleaning Service: Balance Sheet as at 2 September 2015
$ $ Assets Liabilities Cash 7000 Cleaning equipment 2000 Owner’s Equity Capital 9000 TOTAL 9000 TOTAL 9000 Assets = Liabilities + Owner’s Equity 9000 = 0 + 9000 2 + 1 = 3 marks Sep 3 Terry’s Cleaning Service: Balance Sheet as at 3 September 2015 $ $ Assets Liabilities Cash 7000 Accounts payable 1700 Cleaning equipment 2000 Office furniture 1700 Owner’s Equity Capital 9000 TOTAL 10700 TOTAL 10700 Assets = Liabilities + Owner’s Equity 10700 = 1700 + 9000 2 + 1 = 3 marks
3.
VCE ACCOUNTING UNIT 3 – RECORDING AND REPORTING FOR A TRADING BUSINESS CHAPTER 2 – BALANCE SHEETS © Michael Allison. Author’s permission required for external use. Page | 3 Sep 4 Terry’s Cleaning Service: Balance Sheet as at 4 September 2015
$ $ Assets Liabilities Cash 12000 Accounts payable 1700 Cleaning equipment 2000 Loan – ELC Finance Co. 5000 Office furniture 1700 Owner’s Equity Capital 9000 TOTAL 15700 TOTAL 15700 Assets = Liabilities + Owner’s Equity 15700 = 6700 + 9000 2 + 1 = 3 marks Sep 5 Terry’s Cleaning Service: Balance Sheet as at 5 September 2015 $ $ Assets Liabilities Cash 11200 Accounts payable 1700 Cleaning equipment 2000 Loan – ELC Finance Co. 5000 Office furniture 1700 Owner’s Equity Capital 8200 TOTAL 14900 TOTAL 14900 Assets = Liabilities + Owner’s Equity 14900 = 6700 + 8200 2 + 1 = 3 marks
4.
VCE ACCOUNTING UNIT 3 – RECORDING AND REPORTING FOR A TRADING BUSINESS CHAPTER 2 – BALANCE SHEETS © Michael Allison. Author’s permission required for external use. Page | 4 Sep 6 Terry’s Cleaning Service: Balance Sheet as at 6 September 2015
$ $ Assets Liabilities Cash 10900 Accounts payable 1400 Cleaning equipment 2000 Loan – ELC Finance Co. 5000 Office furniture 1700 Owner’s Equity Capital 8200 TOTAL 14600 TOTAL 14600 Assets = Liabilities + Owner’s Equity 14600 = 6400 + 8200 2 + 1 = 3 marks Sep 7 Terry’s Cleaning Service: Balance Sheet as at 7 September 2015 $ $ Assets Liabilities Cash 11200 Accounts payable 1400 Cleaning equipment 2000 Loan – ELC Finance Co. 5000 Office furniture 1400 Owner’s Equity Capital 8200 TOTAL 14600 TOTAL 14600 Assets = Liabilities + Owner’s Equity 14600 = 6400 + 8200 2 + 1 = 3 marks Total /20 marks
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