Accounting-QA459 Online Services
– Bank account – the 850 should be called sales not debtors
– Non–Current Assets Computer and Till – should have a PLCA line not SLCA
– PLCA Account – the total number of 6950 is incorrect. If you split this out item by item it will be easier to see where the error here is
– Sales Account – the total number of 600 is incorrect. Again, if you can break these down item by item it will be easier for me to see where the error is
Your Trial balance has taken over the 2 errors from the sales account and the PLCA account
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Perfect Pies started trading on the 13th July 2015. During the rest of July the following transactions were made
• Keith invests £3000 savings into the business
• Perfect Pies gets a £20000 bank loan
• Rent of £2500 is paid on the shop
• Kitchen equipment is purchased for £15000 for which payment is made immediately
• 1 computer and 1 till for the shop are purchased on credit for £350 each
• Keith purchased £4000 worth of ingredients from Pastry Plc on 28 days credit and £2000 from Fillings Ltd also on 28 days credit
• Joe from the Traditional Pie Company purchases £500 worth of pies with half paid immediately and half paid in 28 days
• The electricity bill for the shop is paid by Julie, Keith’s PA for £350
• Keith’s team won an order worth £600 for delivery in August and this is paid in full
• Keith draws £500 cash for himself.
Post the above transactions to the relevant T-account.
Calculate the carried down and brought down balances.
Transfer the bought down balances from the T-accounts to a Trial balance.
Product code: Accounting-QA459
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