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Example text

Ben pays rent for premises of £600. ƒ Ben buys some goods for resale for £2,000 on credit. ƒ Sales of £1,500 for cash are made by selling the goods that were bought for cash. ƒ Ben purchases a computer to help with the accounting process at a cost of £1,000 and pays for this by cheque. Capital account £ Bank Bank 10,000 Purchases account £ 1,000 Capital £ Capital Rent account Bank Bank Capital Sales £ 600 Purchases account £ 1,000 Bank account £ 10,000 Purchases 1,500 Rent £ Capital £ £ 1,000 500 Bank account £ 10,000 Bank account £ 10,000 Purchases £ £ 1,000 Bank account £ 10,000 Purchases Rent £ 1,000 500 Creditors account £ Purchases £ 2,000 Sales account £ Bank £ 1,500 17 FINANCE FOR TOURISM AND HOSPITALITY Capital Sales Fixed assets Bal b/d Bank account £ 10,000 Purchases 1,500 Rent Bal c/d 1,000 12,500 11,000 Fixed assets account £ £ Bank 1,000 £ 1,000 500 11,000 12,500 Interim trial balance – Ben Charles Debit £ 11,000 Bank Capital Purchases Creditors Rent Sales Fixed assets Suspense account Credit £ 10,000 1,000 2,000 600 1,500 1,000 1,900 14,500 14,500 To make the sides balance we insert the missing figure – in this case the debits totalled 12,600 so the debit side is out by £1,900.

James decides that his accounting period should end on 31 December each year. The rent account as at 31 December 20X7 will record only two rental payments (on 31 July and 31 October) and there will be two months’ accrued rental expenses for November and December 20X7 (£2,000) since the next rental payment is not due until 31 January 20X8. Since the charge to the P&L account for the period to 31 December 20X7 will be for eight months’ rent (May-December inclusive), it follows that the total rental cost should be £8,000.

C) The managers of the business will want to keep a check on the credit position of an individual customer, and to ensure that no customer is exceeding his credit limit by purchasing more goods. (d) Most important is the need to match payments received against debts owed. If a customer makes a payment, the business must be able to set off the payment against the customer's debt and establish how much he still owes on balance. Each customer account is given a reference or code number and the sales ledger accounts are written-up as follows: (a) When entries are made in the sales account (invoices sent out), they are subsequently also made in the debit side of the relevant customer account in the sales ledger.

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CTH Finance for Tourism and Hospitality by BPP Learning Media


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