Titlebook: GCSE Accounting; D. E. Turner,P. H. Turner Textbook 1991Latest edition Macmillan Publishers Limited 1991 accounting.business.foundation.se

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,Anwendungsbeispiele der ?lhydraulik,Ben started business with ￡1000 cash and an ice-cream van worth ￡24000. During the following year, he sold ice-cream for ￡28000 cash. His running expenses, all paid in cash, were ￡6000. At the end of the year, his van was worth ￡16 000. He had no other assets or liabilities.

Arroyo

Keeping Track of The Changes: 1Is the cash you have ‘in-hand’ today correct? Check back over the last week or so and see if you can agree the amount with what you have received and with what you have paid out.

COKE

Keeping Track of the Changes: 2Richard Jones started business buying and selling second-hand cars on 1 May and paid ￡30000 into the firm’s bank account from his private resources as capital.

鴿子

Earning a Living: 1On 1 January 1981, John Haynes started business as a self-employed joiner with machinery worth ￡5000, tools worth ￡3000 and cash of ￡1500. Against this, he owed his sister ￡2000 on an interest-free long-term loan, repayable as and when convenient.

混雜人

Earning a Living: 2Sheila White is a market trader who regularly takes a stall at three markets each week. Last week, she started with a stock of clothes that had cost her ￡340 and she purchased a further ￡210 worth. She sold part of the stock for ￡530. At the end of the week, she had stock left over that had cost her ￡325.

Spinous-Process

Complications in Traders’ AccountsAssume that you are the manager of a general store. You order a range of goods from a catalogue at their ‘catalogue price’. The bills that you finally pay for the goods you order may well be different from their catalogue prices.

沉默

極小量

Calculating ProfitYour firm is owed three debts—￡5 by Richard Green, ￡90 by Graham Brown and ￡900 by Sarah Black. All three have been on your books for some while, and you think it is doubtful whether the persons concerned intend to pay.

支架

朦朧

Accounting for Wear and TearBen started business with ￡1000 cash and an ice-cream van worth ￡24000. During the following year, he sold ice-cream for ￡28000 cash. His running expenses, all paid in cash, were ￡6000. At the end of the year, his van was worth ￡16 000. He had no other assets or liabilities.