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VCE Accounting - Michael Allison
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11.2 Format of the Income Statement
11.2 Format of the Income Statement
VCE Accounting - Michael Allison
10.4 The closing process
10.4 The closing process
VCE Accounting - Michael Allison
21.6 Re-creating the Debtors Control ledger
21.6 Re-creating the Debtors Control ledger
VCE Accounting - Michael Allison
21.8 Re-creating the Stock and Creditors Control ledgers
21.8 Re-creating the Stock and Creditors Control ledgers
VCE Accounting - Michael Allison
10.1 Balancing vs. Closing ledgers
10.1 Balancing vs. Closing ledgers
VCE Accounting - Michael Allison
11.1 The Income Statement
11.1 The Income Statement
VCE Accounting - Michael Allison
19.8 Recording Accrued Revenue
19.8 Recording Accrued Revenue
VCE Accounting - Michael Allison
11.4 Other Revenue
11.4 Other Revenue
VCE Accounting - Michael Allison
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11.2 Format of the Income Statement
11.2 Format of the Income Statement
VCE Accounting - Michael Allison
10.4 The closing process
10.4 The closing process
VCE Accounting - Michael Allison
21.6 Re-creating the Debtors Control ledger
21.6 Re-creating the Debtors Control ledger
VCE Accounting - Michael Allison
21.8 Re-creating the Stock and Creditors Control ledgers
21.8 Re-creating the Stock and Creditors Control ledgers
VCE Accounting - Michael Allison
10.1 Balancing vs. Closing ledgers
10.1 Balancing vs. Closing ledgers
VCE Accounting - Michael Allison
11.1 The Income Statement
11.1 The Income Statement
VCE Accounting - Michael Allison
19.8 Recording Accrued Revenue
19.8 Recording Accrued Revenue
VCE Accounting - Michael Allison
11.4 Other Revenue
11.4 Other Revenue
VCE Accounting - Michael Allison
10.3 The Profit and Loss Summary account
10.3 The Profit and Loss Summary account
VCE Accounting - Michael Allison
21.3 Budgeting for debtor receipts
21.3 Budgeting for debtor receipts
VCE Accounting - Michael Allison
21.1 The need for Budgeting
21.1 The need for Budgeting
VCE Accounting - Michael Allison
6.3 The Debtors Schedule
6.3 The Debtors Schedule
VCE Accounting - Michael Allison
21.9 The Budgeted Balance Sheet
21.9 The Budgeted Balance Sheet
VCE Accounting - Michael Allison
8.3 Settling the firm’s GST account
8.3 Settling the firm’s GST account
VCE Accounting - Michael Allison
10.2 Why are ledgers closed?
10.2 Why are ledgers closed?
VCE Accounting - Michael Allison
14.6 Accounting for Accrued Expenses
14.6 Accounting for Accrued Expenses
VCE Accounting - Michael Allison
17.8 Sale of non-current assets
17.8 Sale of non-current assets
VCE Accounting - Michael Allison
5.6 Posting the Cash Payments Journal
5.6 Posting the Cash Payments Journal
VCE Accounting - Michael Allison
14.5 Accrued Expenses
14.5 Accrued Expenses
VCE Accounting - Michael Allison
21.7 The Budgeted Income Statement
21.7 The Budgeted Income Statement
VCE Accounting - Michael Allison
21.10 Budgeting for prepaid expenses and cost of sales
21.10 Budgeting for prepaid expenses and cost of sales
VCE Accounting - Michael Allison
17.7 Procedure for asset disposal
17.7 Procedure for asset disposal
VCE Accounting - Michael Allison
17.9 Trading in of non-current assets
17.9 Trading in of non-current assets
VCE Accounting - Michael Allison
6.2 Posting the Sales Journal
6.2 Posting the Sales Journal
VCE Accounting - Michael Allison
9.4 The Stock Control account
9.4 The Stock Control account
VCE Accounting - Michael Allison
6.7 Theory of Control and Subsidiary accounts
6.7 Theory of Control and Subsidiary accounts
VCE Accounting - Michael Allison
21.5 Analysing a Budgeted Cash Flow Statement
21.5 Analysing a Budgeted Cash Flow Statement
VCE Accounting - Michael Allison
21.4 Budgeting for creditor payments
21.4 Budgeting for creditor payments
VCE Accounting - Michael Allison
19.4 - The liability approach to prepaid revenue
19.4 - The liability approach to prepaid revenue
VCE Accounting - Michael Allison
15.3 Sales Returns
15.3 Sales Returns
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10.3 The Profit and Loss Summary account
10.3 The Profit and Loss Summary account
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21.3 Budgeting for debtor receipts
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21.1 The need for Budgeting
21.1 The need for Budgeting
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6.3 The Debtors Schedule
6.3 The Debtors Schedule
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21.9 The Budgeted Balance Sheet
21.9 The Budgeted Balance Sheet
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8.3 Settling the firm’s GST account
8.3 Settling the firm’s GST account
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10.2 Why are ledgers closed?
10.2 Why are ledgers closed?
VCE Accounting - Michael Allison
14.6 Accounting for Accrued Expenses
14.6 Accounting for Accrued Expenses
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17.8 Sale of non-current assets
17.8 Sale of non-current assets
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5.6 Posting the Cash Payments Journal
5.6 Posting the Cash Payments Journal
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14.5 Accrued Expenses
14.5 Accrued Expenses
VCE Accounting - Michael Allison
21.7 The Budgeted Income Statement
21.7 The Budgeted Income Statement
VCE Accounting - Michael Allison
21.10 Budgeting for prepaid expenses and cost of sales
21.10 Budgeting for prepaid expenses and cost of sales
VCE Accounting - Michael Allison
17.7 Procedure for asset disposal
17.7 Procedure for asset disposal
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17.9 Trading in of non-current assets
17.9 Trading in of non-current assets
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6.2 Posting the Sales Journal
6.2 Posting the Sales Journal
VCE Accounting - Michael Allison
9.4 The Stock Control account
9.4 The Stock Control account
VCE Accounting - Michael Allison
6.7 Theory of Control and Subsidiary accounts
6.7 Theory of Control and Subsidiary accounts
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21.5 Analysing a Budgeted Cash Flow Statement
21.5 Analysing a Budgeted Cash Flow Statement
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21.4 Budgeting for creditor payments
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10.3 The Profit and Loss Summary account
10.3 The Profit and Loss Summary account
21.3 Budgeting for debtor receipts
21.3 Budgeting for debtor receipts
21.1 The need for Budgeting
21.1 The need for Budgeting
6.3 The Debtors Schedule
6.3 The Debtors Schedule
21.9 The Budgeted Balance Sheet
21.9 The Budgeted Balance Sheet
8.3 Settling the firm’s GST account
8.3 Settling the firm’s GST account
10.2 Why are ledgers closed?
10.2 Why are ledgers closed?
14.6 Accounting for Accrued Expenses
14.6 Accounting for Accrued Expenses
17.8 Sale of non-current assets
17.8 Sale of non-current assets
5.6 Posting the Cash Payments Journal
5.6 Posting the Cash Payments Journal
14.5 Accrued Expenses
14.5 Accrued Expenses
21.7 The Budgeted Income Statement
21.7 The Budgeted Income Statement
21.10 Budgeting for prepaid expenses and cost of sales
21.10 Budgeting for prepaid expenses and cost of sales
17.7 Procedure for asset disposal
17.7 Procedure for asset disposal
17.9 Trading in of non-current assets
17.9 Trading in of non-current assets
6.2 Posting the Sales Journal
6.2 Posting the Sales Journal
9.4 The Stock Control account
9.4 The Stock Control account
6.7 Theory of Control and Subsidiary accounts
6.7 Theory of Control and Subsidiary accounts
21.5 Analysing a Budgeted Cash Flow Statement
21.5 Analysing a Budgeted Cash Flow Statement
21.4 Budgeting for creditor payments
21.4 Budgeting for creditor payments
Similar a 19.5 - Recording prepaid revenue
19.4 - The liability approach to prepaid revenue
19.4 - The liability approach to prepaid revenue
VCE Accounting - Michael Allison
15.3 Sales Returns
15.3 Sales Returns
VCE Accounting - Michael Allison
5.8 Discount Expenses
5.8 Discount Expenses
VCE Accounting - Michael Allison
5.9 Discount Revenues
5.9 Discount Revenues
VCE Accounting - Michael Allison
8.2 The GST Clearing account
8.2 The GST Clearing account
VCE Accounting - Michael Allison
7.6 Situation 3 - Non-cash contributions and drawings
7.6 Situation 3 - Non-cash contributions and drawings
VCE Accounting - Michael Allison
Similar a 19.5 - Recording prepaid revenue
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19.4 - The liability approach to prepaid revenue
19.4 - The liability approach to prepaid revenue
15.3 Sales Returns
15.3 Sales Returns
5.8 Discount Expenses
5.8 Discount Expenses
5.9 Discount Revenues
5.9 Discount Revenues
8.2 The GST Clearing account
8.2 The GST Clearing account
7.6 Situation 3 - Non-cash contributions and drawings
7.6 Situation 3 - Non-cash contributions and drawings
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VCE Accounting Unit 3-4 Exam Revision Tests
VCE Accounting Unit 3-4 Exam Revision Tests
VCE Accounting - Michael Allison
Chapter 22 Analysis and Interpretation - Test 2 Solutions
Chapter 22 Analysis and Interpretation - Test 2 Solutions
VCE Accounting - Michael Allison
Chapter 22 Analysis and Interpretation - Test 2
Chapter 22 Analysis and Interpretation - Test 2
VCE Accounting - Michael Allison
Chapter 22 Analysis and Interpretation - Test 1
Chapter 22 Analysis and Interpretation - Test 1
VCE Accounting - Michael Allison
Chapter 22 Analysis and Interpretation - Test 1 Solutions
Chapter 22 Analysis and Interpretation - Test 1 Solutions
VCE Accounting - Michael Allison
Chapter 21 Budgeting - Test 2 Solutions
Chapter 21 Budgeting - Test 2 Solutions
VCE Accounting - Michael Allison
Chapter 21 Budgeting - Test 2
Chapter 21 Budgeting - Test 2
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Chapter 21 Budgeting - Test 1
Chapter 21 Budgeting - Test 1
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Chapter 21 Budgeting - Test 1 Solutions
Chapter 21 Budgeting - Test 1 Solutions
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Chapter 19 Prepaid and Accrued Revenues - Test
Chapter 19 Prepaid and Accrued Revenues - Test
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Chapter 18 Product Costs, Period Costs, NRV - Test Solutions
Chapter 18 Product Costs, Period Costs, NRV - Test Solutions
VCE Accounting - Michael Allison
Chapter 18 Product Costs, Period Costs, NRV - Test
Chapter 18 Product Costs, Period Costs, NRV - Test
VCE Accounting - Michael Allison
Chapter 17 Buying and Selling Non-Current Assets - Test Solutions
Chapter 17 Buying and Selling Non-Current Assets - Test Solutions
VCE Accounting - Michael Allison
Chapter 17 Buying and Selling Non-Current Assets - Test
Chapter 17 Buying and Selling Non-Current Assets - Test
VCE Accounting - Michael Allison
Chapter 16 Reducing Balance Depreciation - Test Solutions
Chapter 16 Reducing Balance Depreciation - Test Solutions
VCE Accounting - Michael Allison
Chapter 16 Reducing Balance Depreciation - Test
Chapter 16 Reducing Balance Depreciation - Test
VCE Accounting - Michael Allison
Chapter 15 Accounting for Returns - Test Solutions
Chapter 15 Accounting for Returns - Test Solutions
VCE Accounting - Michael Allison
Chapter 15 Accounting for Returns - Test
Chapter 15 Accounting for Returns - Test
VCE Accounting - Michael Allison
Chapter 14 Prepaid and Accrued Expenses - Test Solutions
Chapter 14 Prepaid and Accrued Expenses - Test Solutions
VCE Accounting - Michael Allison
Chapter 14 Prepaid and Accrued Expenses - Test
Chapter 14 Prepaid and Accrued Expenses - Test
VCE Accounting - Michael Allison
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VCE Accounting Unit 3-4 Exam Revision Tests
VCE Accounting Unit 3-4 Exam Revision Tests
Chapter 22 Analysis and Interpretation - Test 2 Solutions
Chapter 22 Analysis and Interpretation - Test 2 Solutions
Chapter 22 Analysis and Interpretation - Test 2
Chapter 22 Analysis and Interpretation - Test 2
Chapter 22 Analysis and Interpretation - Test 1
Chapter 22 Analysis and Interpretation - Test 1
Chapter 22 Analysis and Interpretation - Test 1 Solutions
Chapter 22 Analysis and Interpretation - Test 1 Solutions
Chapter 21 Budgeting - Test 2 Solutions
Chapter 21 Budgeting - Test 2 Solutions
Chapter 21 Budgeting - Test 2
Chapter 21 Budgeting - Test 2
Chapter 21 Budgeting - Test 1
Chapter 21 Budgeting - Test 1
Chapter 21 Budgeting - Test 1 Solutions
Chapter 21 Budgeting - Test 1 Solutions
Chapter 19 Prepaid and Accrued Revenues - Test
Chapter 19 Prepaid and Accrued Revenues - Test
Chapter 18 Product Costs, Period Costs, NRV - Test Solutions
Chapter 18 Product Costs, Period Costs, NRV - Test Solutions
Chapter 18 Product Costs, Period Costs, NRV - Test
Chapter 18 Product Costs, Period Costs, NRV - Test
Chapter 17 Buying and Selling Non-Current Assets - Test Solutions
Chapter 17 Buying and Selling Non-Current Assets - Test Solutions
Chapter 17 Buying and Selling Non-Current Assets - Test
Chapter 17 Buying and Selling Non-Current Assets - Test
Chapter 16 Reducing Balance Depreciation - Test Solutions
Chapter 16 Reducing Balance Depreciation - Test Solutions
Chapter 16 Reducing Balance Depreciation - Test
Chapter 16 Reducing Balance Depreciation - Test
Chapter 15 Accounting for Returns - Test Solutions
Chapter 15 Accounting for Returns - Test Solutions
Chapter 15 Accounting for Returns - Test
Chapter 15 Accounting for Returns - Test
Chapter 14 Prepaid and Accrued Expenses - Test Solutions
Chapter 14 Prepaid and Accrued Expenses - Test Solutions
Chapter 14 Prepaid and Accrued Expenses - Test
Chapter 14 Prepaid and Accrued Expenses - Test
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19.5 - Recording prepaid revenue
1.
19.5 RECORDING PREPAID REVENUE
2.
© Michael Allison,
Trinity Grammar School. Author’s permission required for external use A customer ordered 3 tables on 15 May and paid upfront: Selling price = $100 each (plus GST) Cost = $40 each (plus GST) 19.5 RECORDING PREPAID REVENUE Fancy Furniture Customer Fancy Furniture makes the furniture $300 + $30 GST May June Customer prepaid
3.
© Michael Allison,
Trinity Grammar School. Author’s permission required for external use 19.5 RECORDING PREPAID REVENUE Cash [A] 31/5 Sales/GST clearing 330 GST Clearing [L] 31/5 Cash 30 Prepaid Revenue [L] 31/5 Cash 300 Cash [A] 31/5 Sales/GST clearing 330 GST Clearing [L] 31/5 Cash 30 Prepaid Revenue [L] 31/5 Cash 300 Fancy Furniture Customer $300 + $30 GST
4.
© Michael Allison,
Trinity Grammar School. Author’s permission required for external use By balance-day on 30 June: 2 tables have been made and delivered to the customer 1 table remains unfinished Fancy Furniture Customer Fancy Furniture makes the furniture 19.5 RECORDING PREPAID REVENUE May June Customer prepaid Balance-day Revenue earned Liability
5.
© Michael Allison,
Trinity Grammar School. Author’s permission required for external use 19.5 RECORDING PREPAID REVENUE General Journal Date Details General Ledger Subsidiary Ledger Debit Credit Debit Credit 30 Jun Prepaid revenue 200 Sales 200 Prepaid Revenue [L] 31/5 Sales 200 31/5 Cash 300 Sales [R] 31/5 Prepaid revenue 200 Prepaid Revenue [L] 30/6 Sales 200 31/5 Cash 300 Sales [R] 30/6 Prepaid revenue 200 Fancy Furniture Customer Fancy Furniture makes the furniture General Journal Date Details General Ledger Subsidiary Ledger Debit Credit Debit Credit 30 Jun Prepaid revenue 200 Sales 200 General Journal Date Details General Ledger Subsidiary Ledger Debit Credit Debit Credit 30 Jun Prepaid revenue 200 Sales 200
6.
© Michael Allison,
Trinity Grammar School. Author’s permission required for external use 19.5 RECORDING PREPAID REVENUE Fancy Furniture Customer Fancy Furniture makes the furniture Prepaid Revenue [L] 30/6 Sales 200 31/5 Cash 300 Sales [R] 30/6 Prepaid revenue 200 Prepaid Revenue [L] 30/6 Sales 200 31/5 Cash 300 300 300 Prepaid Revenue [L] 30/6 Sales 200 31/5 Cash 300 30/6 Balance 100 300 300 Prepaid Revenue [L] 30/6 Sales 200 31/5 Cash 300 30/6 Balance 100 300 300 1/7 Balance 100 Sales [R] 30/6 Profit and loss summary 200 30/6 Prepaid revenue 200 Sales [R] 30/6 Profit and loss summary 200 30/6 Prepaid revenue 200 200 200
7.
© Michael Allison,
Trinity Grammar School. Author’s permission required for external use The firm’s financial reports can now be prepared… Balance Sheet (Extract) as at 30 June 2015 Current Liabilities $ $ Prepaid Revenue 100 Income Statement (Extract) for June 2015 Revenue $ $ Sales 200 19.5 RECORDING PREPAID REVENUE Balance Sheet (Extract) as at 30 June 2015 Current Liabilities $ $ Prepaid Revenue 100 Income Statement (Extract) for June 2015 Revenue $ $ Sales 200
8.
© Michael Allison,
Trinity Grammar School. Author’s permission required for external use TASK In-class Homework SQ5 X Ex19.1 X Ex19.2 X Ex19.3 X
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