a business compiling its accounts for the year to 31 january each year pays rent quarterly in advance on 1 january, 1 april, 1 july and 1 october each year. after remaining unchanged for some years, the rent was increased from $24,000 per year to $30,000 per year as from 1 july 20x0. which of the following figures is the rent expense which should appear in the statement of profit or loss for year ended 31 january 20x1?
the following information is relevant for questions 2 and 3. on 1 may 20x9 marshall's cash book showed a cash balance of $224 and an overdraft of $336. during the week ended 6 may the following transactions took place. may 1 sold $160 of goods to p dixon on credit. may 1 withdrew $50 of cash from the bank for business use. may 2 purchased goods from a clarke on credit for $380 less 15% trade discount. may 2 repaid a debt of $120 owing to r hill, taking advantage of a 10% cash discount. the payment was by cheque. may 3 sold $45 of goods for cash. may 4 sold $80 of goods to m maguire on credit, offering a 12.5% discount if payment made within 7 days. may 4 paid a telephone bill of $210 by cheque. may 4 purchased $400 of goods on credit from d daley. may 5 received a cheque from h larkin for $180. larkin has taken advantage of a $20 cash discount offered to him. may 5 sold $304 of goods to m donald on credit. may 5 purchased $135 of goods from honour co by cheque. may 6 received a cheque from d randle for $482. may 6 purchased $100 of goods on credit from g perkins. what is the total of the purchases day book?
项目的范围需项目团队成员知道就行了，不必通知业主。()
which one of the following costs would be classified as revenue expenditure on the invoice for a new company car?
the following information relates to a bank reconciliation. (i) the bank balance in the cashbook before taking the items below into account was $8,970 overdrawn. (ii) bank charges of $550 on the bank statement have not been entered in the cashbook. (iii) the bank has credited the account in error with $425 which belongs to another customer. (iv) cheque payments totalling $3,275 have been entered in the cashbook but have not been presented for payment. (v) cheques totalling $5,380 have been correctly entered on the debit side of the cashbook but have not been paid in at the bank. what was the balance as shown by the bank statement before taking the items above into account?
the closing inventory at cost of a company at 31 january 20x3 amounted to $284,700. the following items were included at cost in the total: 1 400 coats, which had cost $80 each and normally sold for $150 each. owing to a defect in manufacture, they were all sold after the reporting date at 50% of their normal price. selling expenses amounted to 5% of the proceeds. 2 800 skirts, which had cost $20 each. these too were found to be defective. remedial work in february 20x3 cost $5 per skirt, and selling expenses for the batch totalled $800. they were sold for $28 each. what should the inventory value be according to ias 2 inventories after considering the above items?
the following information relates to eva co's sales tax for the month of march 20x3： $ sales (including sales tax) 109,250 purchases (net of sales tax) 64,000 sales tax is charged at a flat rate of 15%. eva co's sales tax account showed an opening credit balance of $4,540 at the beginning of the month and a closing debit balance of $2,720 at the end of the month. what was the total sales tax paid to regulatory authorities during the month of march 20x3?
what are the correct ledger entries to record an acquisition of a non-current asset on credit?