Detecting PD in the journal and ledger accounts in the following management operations.
a. The 25 / 2 will be charged an outstanding claim of 1,500 € on which accrued interest for 15.40 €, 800 € in cash is received and the difference con assegno bancario; l’assegno viene girato a un fornitore in data 28/2 a saldo di un debito di 720 euro. [0,75 punti]
25/2
D cassa 800
D assegni 715,40
A crediti insoluti 1500
A int attivi di mora 15,40
d.d.
D deb v/f 720
A assegni 715,40
A rib. attivi 4,60
b. Il 10/3 si emette fattura di vendita di merci per 6.515 euro + IVA; a saldo si ricevono 500 euro in cash, a money transfer of € 2,000 and € 5,300 for a promissory note with a maturity of 31 / 5. On 10 / 5 the promissory note is sent to the bank for collection, the 6 / 6, the bank shall place the proceeds of the bill by crediting the account, charging the costs of collection for 5 €. [1 point]
10 / 3
Credits V D / C 7818 A
goods c / v 6515 ns deb
Iva A 1303 case
dd
D 500 D
bank account
2000 D 5300 Bills active
D Discount and quite pass 18 credits
A V / c 7818
D 10/05 Bills for collection bills active in 5300
5300 6 / 6 DC
bank account
5295 D 5
A collection costs for collection Bills 5300
c. No invoice received 15/03 85 by John Merli supplier for the purchase of goods for € 7000 + VAT, 3% discount + 5% unconditional, delivery ex works, in the bill are charged flat rate shipping costs for 112 euro, regulation against acceptance of the draft is June 30, [ 0,75 points]
15/03
goods c D / a D iva
6565.5 1312.5
To our credit debt v / f 7875
dd
payables D / A bills passive
f 7875 7875
d . 18/04 bought by Goodimp spa facility, as per Invoice No 95, € 30,000 + VAT, installation and testing of € 1,500, payment by bank half and half with Ri.Ba. 60 days including interest on deferred payment at 4.50% rate charged on the invoice. The bank charges 3 euro for transfer fees, [0.75 points]
18/04
D facilities
31500 int D expense 139.81
D iva debt to our credit
6300 v / f 4.18 7819.81
debts
D v / D f 18900
bank
3 A c / bank account 18903
e. Telecom invoice received 20/04 for telephone charges of the previous two months for 250 € + VAT, regulation by bank account, [0.5 points]
20/04 D
telephone charges 250
D iva ns credito 50
A C/c bancario 300
f. 30/04 ricevuta fattura n. 115 dal fornitore Conti per acquisto di materie di consumo per 415 euro + IVA, il saldo avviene mediante giroconto postale di 495 euro; [0,5 punti]
30/04
D materie di consumo c acq 415
D iva credito 83
A posta c/c 498
g. Il 10/6 si riceve fattura per acquisto di merci per 12.000 euro + VAT, the balance is on the same day by bank transfer to half and half with acceptance of trafficking in two months. The bill is settled at maturity by issuing a bank draft received by the bank on the same day. [0.75 points]
10/06
goods D c / D tax credit to 12000
2400
A bank account in 7700
bills passive
7700 7700 09/07
D checks
A bank account 7700
dd
D passive Bills A check
7700 7700
h. 17/06 extinct Ri.Ba. due via bank account, [0.25 points]
17/06
D payables / f 19039.81
A bank account 19039.81
i. 30/06 extinct is due via bank account. [0.25 points]
D 30/06 7875
AC bills passive bank account
7875
j. 09.11 cashier's check received by the customer Proietti srl di 2.400 euro quale acconto su una fornitura di merci ed emessa fattura n. 357 relativa all’acconto, IVA ordinaria; ; [0,5 punti]
11/09
D assegni 2400
A crediti v/c 2400
d.d
D Crediti V/c 2400
A clienti c acc 2000
A iva ns debito 400
k. 18/09 ricevuto bonifico di 27.800 euro a saldo fattura n. 56 sul cliente Giardina & C. snc di 27.815 euro; [0,25 punti]
18/09 D
A posta c/c 498
g. Il 10/6 si riceve fattura per acquisto di merci per 12.000 euro + VAT, the balance is on the same day by bank transfer to half and half with acceptance of trafficking in two months. The bill is settled at maturity by issuing a bank draft received by the bank on the same day. [0.75 points]
10/06
goods D c / D tax credit to 12000
2400
A bank account in 7700
bills passive
7700 7700 09/07
D checks
A bank account 7700
dd
D passive Bills A check
7700 7700
h. 17/06 extinct Ri.Ba. due via bank account, [0.25 points]
17/06
D payables / f 19039.81
A bank account 19039.81
i. 30/06 extinct is due via bank account. [0.25 points]
D 30/06 7875
AC bills passive bank account
7875
j. 09.11 cashier's check received by the customer Proietti srl di 2.400 euro quale acconto su una fornitura di merci ed emessa fattura n. 357 relativa all’acconto, IVA ordinaria; ; [0,5 punti]
11/09
D assegni 2400
A crediti v/c 2400
d.d
D Crediti V/c 2400
A clienti c acc 2000
A iva ns debito 400
k. 18/09 ricevuto bonifico di 27.800 euro a saldo fattura n. 56 sul cliente Giardina & C. snc di 27.815 euro; [0,25 punti]
18/09 D
bank account 27800 and quite passive rib
D A claims
15 v / c 27815
l. 20/09 furnishings purchased for 30,000 € + VAT as per Invoice No 381 of Mobilarredo Ltd., sold the old furniture, the historical cost of € 25,000 and amortized at the date of the sale of 90%, at a price of € 2000 + VAT. During the day the supplier's invoice and receipt issued Invoice No 358 for the sale of the furniture. The settlement is by accepting a question, [1.5 points]
20/09
D Furniture 30000
D iva A 6000
our credit debt v / f 36000
dd
D amm F.do furniture 22500 furniture 22500
D dd D
loss
500 500 A furniture
dd
D Credits comm different
2400 2000 A furniture
A vat ns Debt debts 400
dd
D v / f 36000 Credits
A different comm 2400
A passive bills 33600
m. 22/09 invoiced No 359 customer Proietti Ltd for the sale of goods of € 7,800 + VAT on the invoice, which is considered the down payment of 11 / 09, are charged for transportation costs not documented for 100 €, the bill is settled by issuance of a promissory notes to 60 days; The promissory note is submitted to the discount on 25/09, the bank credits the amount to charge fees on 28/09 for 30 € and interest at 3% [1.25 points]
22 / 09 D
Receivables from customers c D c
7080 acc 2000
A goods c/v 7800
A iva ns debito 1180
A rimborsi costi di vendita 100
d.d
D cambiali attive 7080
A Crediti v/c 7080
25/09
D cambiali allo sconto 7080
A cambiali attive 7080
28/09
D c/c bancario 6993,75
Commissioni banc 30
D int passivi 186,25
A cambiali allo sconto 7080
n. 28/09 anticipati in contanti al vettore Velox srl, in nome e per conto del cliente Daniele Cocci, costi di trasporto per 100 euro + IVA; successivamente emessa fattura n. 360 per la vendita di merci di 3.500 euro + IVA; in fattura sono addebitati anche i costi precedentemente anticipati al cliente; regolamento immediato con bonifico bancario; [1 punto]
28/09
D Clienti c spese ant. 120
A cassa 120
d.d.
D Crediti 4320
A merci c vendite 3500
A iva ns debito 700 A customer anticipated expenses
c 120
D A claims
15 v / c 27815
l. 20/09 furnishings purchased for 30,000 € + VAT as per Invoice No 381 of Mobilarredo Ltd., sold the old furniture, the historical cost of € 25,000 and amortized at the date of the sale of 90%, at a price of € 2000 + VAT. During the day the supplier's invoice and receipt issued Invoice No 358 for the sale of the furniture. The settlement is by accepting a question, [1.5 points]
20/09
D Furniture 30000
D iva A 6000
our credit debt v / f 36000
dd
D amm F.do furniture 22500 furniture 22500
D dd D
loss
500 500 A furniture
dd
D Credits comm different
2400 2000 A furniture
A vat ns Debt debts 400
dd
D v / f 36000 Credits
A different comm 2400
A passive bills 33600
m. 22/09 invoiced No 359 customer Proietti Ltd for the sale of goods of € 7,800 + VAT on the invoice, which is considered the down payment of 11 / 09, are charged for transportation costs not documented for 100 €, the bill is settled by issuance of a promissory notes to 60 days; The promissory note is submitted to the discount on 25/09, the bank credits the amount to charge fees on 28/09 for 30 € and interest at 3% [1.25 points]
22 / 09 D
Receivables from customers c D c
7080 acc 2000
A goods c/v 7800
A iva ns debito 1180
A rimborsi costi di vendita 100
d.d
D cambiali attive 7080
A Crediti v/c 7080
25/09
D cambiali allo sconto 7080
A cambiali attive 7080
28/09
D c/c bancario 6993,75
Commissioni banc 30
D int passivi 186,25
A cambiali allo sconto 7080
n. 28/09 anticipati in contanti al vettore Velox srl, in nome e per conto del cliente Daniele Cocci, costi di trasporto per 100 euro + IVA; successivamente emessa fattura n. 360 per la vendita di merci di 3.500 euro + IVA; in fattura sono addebitati anche i costi precedentemente anticipati al cliente; regolamento immediato con bonifico bancario; [1 punto]
28/09
D Clienti c spese ant. 120
A cassa 120
d.d.
D Crediti 4320
A merci c vendite 3500
A iva ns debito 700 A customer anticipated expenses
c 120
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