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Unadjusted Trial Balance of the ABC Company dated December 31, 2015 is as follows: ABC Company UNADJUSTED TRIAL BALANCE December 31, 2015 (t) Account Names Totals Debit Credit 200,000 110,000 120,000 80,000 250,000 300,000 240,000 20,000 660,000 660,000 Balances Debit 90,000 120,000 80,000 250,000 300,000 240,000 20,000 550,000 550,000 HSVD-001 102- BANKS 120- CUSTOMERS 500- CAPITAL 600- DOMESTIC SALES 621- COST OF TRADE GOODS SOLD 770- GENERAL AND ADMINISTRATIVE EXPENSES TOTAL Inventory transactions for the period end (December 31, 2015) are as follows: 1- In the case of cash counts, it is determined that it is 80,000 f: in the safe 2- It is determined that the difference in cash is caused by the thief. REQUIREMENTS: a) Made period end transactions to the Journal and the Ledger of the company. b) Prepare the Adjusted Trial Balance. c) Prepare Income Statement and Balance Sheet year ended December 31, 2015 Made closing records. NOTE: 20% Corporation tax is calculated from the period profit. The Uniform Chart of Accounts 100 Cash 300 Bank Loans 101 Cheques Received 320 Suppliers (Accounts Payable) 102 Banks 321 Notes Payable 103 Cheques Given and Payment Orders (-) 360 Taxes and Funds Payables 108 Other Liquid Assets 370 Prov. For Income Taxes and Other Legal Liabilities 110 Common Stocks 391 VAT Calculated 111 Private Sector Bonds, Notes and Shares 500 Capital (Share Capital) 112 Public Sector Bonds, Notes and Shares 590 Net Profit for the Period 119 Provision for Decr. in Value of Marketable Sec. (-) 591 Net Loss for the Period 120 Customers 600 Domestic Sales 121 Notes Receivable 611 Sales Discounts (-) 128 Doubtful Trade Receivables 621 Cost of Trade Goods Sold (-) 129 Provisions for Doubtful Trade Receivables (-) 630 Research and Development Expenses (-) 131 Due from Shareholders 631 Marketing, Selling and Distribution Expenses (-) 135 Due from Personnel 632 General Administrative Expenses (-) 153 Trade Goods 642 Interest Income 157 Other Inventories 660 Short-Term Borrowing Expenses (-) 158 Provision for Inventories (-) 689 Other Extraordinary Expenses and Losses (-) 181 Income Accruals 690 Income or Loss for the Period 190 Deferred VAT 691 Prov/Taxes Statutory Oblig 191 Deductible VAT 692 Net Period Profit or Loss 250 Land 750 Research and Development Expenses 251 Land Improvements 751 Reflection Account for Research and Development Expenses 252 Buildings 760 Marketing, Sales and Distribution Expenses 253 Machinery, Equipment and Installations 761 Reflection Account for Marketing, Sales and Distribution Expenses 254 Motor Vehicles 770 General and Administrative Expenses 255 Furniture and Fixtures 771 Reflection Account for General and Administrative Expenses 257 Accumulated Depreciation (-) 780 Financial Expenses 259 Fixed Assets Advances Given 781 Reflection Account for Financial Expenses 

          Unadjusted Trial Balance of the ABC Company dated December 31, 2015 is as follows:
    
    ABC Company
    UNADJUSTED TRIAL BALANCE December 31, 2015 (t)
    
    Account Names
    Totals Debit Credit 
    200,000 110,000 
    120,000 80,000 
    250,000 300,000 
    240,000 20,000 
    660,000 660,000
    
    Balances Debit 
    90,000 120,000 
    80,000 250,000 
    300,000 240,000 
    20,000 550,000 
    550,000
    
    HSVD-001 
    102- BANKS 
    120- CUSTOMERS 
    500- CAPITAL 
    600- DOMESTIC SALES 
    621- COST OF TRADE GOODS SOLD 
    770- GENERAL AND ADMINISTRATIVE EXPENSES 
    TOTAL
    
    Inventory transactions for the period end (December 31, 2015) are as follows:
    
    1- In the case of cash counts, it is determined that it is 80,000 f: in the safe 
    2- It is determined that the difference in cash is caused by the thief.
    
    REQUIREMENTS: 
    a) Made period end transactions to the Journal and the Ledger of the company. 
    b) Prepare the Adjusted Trial Balance. 
    c) Prepare Income Statement and Balance Sheet year ended December 31, 2015 Made closing records.
    
    NOTE: 20% Corporation tax is calculated from the period profit.
    
    The Uniform Chart of Accounts 
    100 Cash 
    300 Bank Loans 
    101 Cheques Received 
    320 Suppliers (Accounts Payable) 
    102 Banks 
    321 Notes Payable 
    103 Cheques Given and Payment Orders (-) 
    360 Taxes and Funds Payables 
    108 Other Liquid Assets 
    370 Prov. For Income Taxes and Other Legal Liabilities 
    110 Common Stocks 
    391 VAT Calculated 
    111 Private Sector Bonds, Notes and Shares 
    500 Capital (Share Capital) 
    112 Public Sector Bonds, Notes and Shares 
    590 Net Profit for the Period 
    119 Provision for Decr. in Value of Marketable Sec. (-) 
    591 Net Loss for the Period 
    120 Customers 
    600 Domestic Sales 
    121 Notes Receivable 
    611 Sales Discounts (-) 
    128 Doubtful Trade Receivables 
    621 Cost of Trade Goods Sold (-) 
    129 Provisions for Doubtful Trade Receivables (-) 
    630 Research and Development Expenses (-) 
    131 Due from Shareholders 
    631 Marketing, Selling and Distribution Expenses (-) 
    135 Due from Personnel 
    632 General Administrative Expenses (-) 
    153 Trade Goods 
    642 Interest Income 
    157 Other Inventories 
    660 Short-Term Borrowing Expenses (-) 
    158 Provision for Inventories (-) 
    689 Other Extraordinary Expenses and Losses (-) 
    181 Income Accruals 
    690 Income or Loss for the Period 
    190 Deferred VAT 
    691 Prov/Taxes Statutory Oblig 
    191 Deductible VAT 
    692 Net Period Profit or Loss 
    250 Land 
    750 Research and Development Expenses 
    251 Land Improvements 
    751 Reflection Account for Research and Development Expenses 
    252 Buildings 
    760 Marketing, Sales and Distribution Expenses 
    253 Machinery, Equipment and Installations 
    761 Reflection Account for Marketing, Sales and Distribution Expenses 
    254 Motor Vehicles 
    770 General and Administrative Expenses 
    255 Furniture and Fixtures 
    771 Reflection Account for General and Administrative Expenses 
    257 Accumulated Depreciation (-) 
    780 Financial Expenses 
    259 Fixed Assets Advances Given 
    781 Reflection Account for Financial Expenses
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unadjusted trial balance of the abc companydated ofdecember 31 2015 is as follows abccompany unadjusted trial balance december 31 2015 t account names totals debit credit 200000 110000 12000 59524

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Horngren’s Cost Accounting
Horngren’s Cost Accounting
Srikant M. Datar, Madhav V. Rajan 16th Edition
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Unadjusted Trial Balance of the ABC Company dated December 31, 2015 is as follows: ABC Company UNADJUSTED TRIAL BALANCE December 31, 2015 (t) Account Names Totals Debit Credit 200,000 110,000 120,000 80,000 250,000 300,000 240,000 20,000 660,000 660,000 Balances Debit 90,000 120,000 80,000 250,000 300,000 240,000 20,000 550,000 550,000 HSVD-001 102- BANKS 120- CUSTOMERS 500- CAPITAL 600- DOMESTIC SALES 621- COST OF TRADE GOODS SOLD 770- GENERAL AND ADMINISTRATIVE EXPENSES TOTAL Inventory transactions for the period end (December 31, 2015) are as follows: 1- In the case of cash counts, it is determined that it is 80,000 f: in the safe 2- It is determined that the difference in cash is caused by the thief. REQUIREMENTS: a) Made period end transactions to the Journal and the Ledger of the company. b) Prepare the Adjusted Trial Balance. c) Prepare Income Statement and Balance Sheet year ended December 31, 2015 Made closing records. NOTE: 20% Corporation tax is calculated from the period profit. The Uniform Chart of Accounts 100 Cash 300 Bank Loans 101 Cheques Received 320 Suppliers (Accounts Payable) 102 Banks 321 Notes Payable 103 Cheques Given and Payment Orders (-) 360 Taxes and Funds Payables 108 Other Liquid Assets 370 Prov. For Income Taxes and Other Legal Liabilities 110 Common Stocks 391 VAT Calculated 111 Private Sector Bonds, Notes and Shares 500 Capital (Share Capital) 112 Public Sector Bonds, Notes and Shares 590 Net Profit for the Period 119 Provision for Decr. in Value of Marketable Sec. (-) 591 Net Loss for the Period 120 Customers 600 Domestic Sales 121 Notes Receivable 611 Sales Discounts (-) 128 Doubtful Trade Receivables 621 Cost of Trade Goods Sold (-) 129 Provisions for Doubtful Trade Receivables (-) 630 Research and Development Expenses (-) 131 Due from Shareholders 631 Marketing, Selling and Distribution Expenses (-) 135 Due from Personnel 632 General Administrative Expenses (-) 153 Trade Goods 642 Interest Income 157 Other Inventories 660 Short-Term Borrowing Expenses (-) 158 Provision for Inventories (-) 689 Other Extraordinary Expenses and Losses (-) 181 Income Accruals 690 Income or Loss for the Period 190 Deferred VAT 691 Prov/Taxes Statutory Oblig 191 Deductible VAT 692 Net Period Profit or Loss 250 Land 750 Research and Development Expenses 251 Land Improvements 751 Reflection Account for Research and Development Expenses 252 Buildings 760 Marketing, Sales and Distribution Expenses 253 Machinery, Equipment and Installations 761 Reflection Account for Marketing, Sales and Distribution Expenses 254 Motor Vehicles 770 General and Administrative Expenses 255 Furniture and Fixtures 771 Reflection Account for General and Administrative Expenses 257 Accumulated Depreciation (-) 780 Financial Expenses 259 Fixed Assets Advances Given 781 Reflection Account for Financial Expenses
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00:01 Hello students, so let us look at this question.
00:06 So the statement of cash flows of ducks company for the year ended december 31, 2024 would be cash flows from operating activities, operating activities would be basically first that would be net cash which is provided by the operating activities, net cash provided by operating activities and representing it by oa which was basically 36 dollar and this was mainly due to net cash received from customer.
00:56 So we can say this was mainly due to the net cash, net cash receipts from the customer, from customer, customer of 230 dollar and net cash payment to supplier would be and net cash payment to the suppliers, to the suppliers would be approximately at 135 dollar and the net increase, net increase in cash was basically 7 dollar and cash at the beginning of the year was cash at the beginning, beginning of year, of year was basically 23 dollar and the cash at the end of the year was, so we are talking about end, end of year it was approximately 60 dollar...
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