bookkeeping

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Statement Of Financial Position
Income Statement
Non-current Assets 不动产
Purchases
流动资产
Current Assets
Sales
老板的资产
Owner's Equity
Expenses
长期债务
Non-current Liabilities
Income
短期债务
Current Liabilities
1.The following is the Trial Balance of a sole trader,June. Draw up a corre
Trial Balance, and then prepare an Income Statement and a Statement of Financ
Trial Balance As at 30 April 2009
Capital
Drawings
Inventory,1May 2008
Purchases
Sales
Wages and Salaries
Water and Electricity
Office Equipment
Carriage Outwards
Returnds Inwards
Returns Outwards
General Expenses
Discount Allowed
Discount Received
Rental
Motor Vehicle
Cash in hand
Accounts Payable
Accounts Receivable
Bank Overdraft

ncome Statement

June. Draw up a corrected
a Statement of Financial Position.
April 2009
Dr
Cr
19,300

IS
2,100

7,450
46,200
78,850
12,410
620
7,200

P
P
S
E
E
NCA

460
210
580
700
570
630
2,230
2,950
220
9,850
27,840
1,950
111,860

SOFP
OE
OE

110,460

E
S
P
E
S
P
E
NCA
CA
CL
CA
CL

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