The company produces and sells two types of products - "Product A" and "B product". During the reporting month product A has been released and handed over to the warehouse 2135 pcs., Product B - 2492 pcs.

The company carries out its own (own resources) the construction and installation work under construction.

Transport department mainly provides services departments. Distribution services of the transport department across the enterprise in the reporting month are shown in Table. 7.

Accounting is carried out on the accounts of the following:

20-1 "Primary production - product A";

20-2 "Primary production - product B";

23-1 "Auxiliary production - transport department";

23-2 "Auxiliary production - repair and construction shop";

25-1 "Production costs - the cost of maintenance and operation of equipment";

25-2 "General expenses - plant-wide expenses";

26 "General Expenses";

28 "Marriage in the production";

96-1 "Provisions for liabilities - provision for vacation pay";

96-2 "Provisions for liabilities - repair fund."

Required:

1) is written in the register and on the accounts of the accounting business operations in the reporting period;

2) calculate the turnover on the debit and credit accounts and to withdraw the remnants of (balance) at the end of the reporting period;

3) create a trial balance;

4) to make the balance sheet at the end of the reporting period;

5) make a profit and loss statement for the reporting period.

Table 2. Business transactions during the reporting period


The content of the economic operation Primary

The amount of documents on the options th. p.

0 1 2 3 4 5

Formation of the authorized capital

1. The authorized capital is reflected in the amount of contributions of the founders (participants), provided by the constituent documents.

Constituent documents

15000

16000

17000

18000

19000

20000

2. Recognised cash flows

from the founders to the account on account of their contributions to the charter capital of the organization. Excerpts

of the current account. Payment orders 6000 6500 7000 7700 8300 9000

3. Recognised cash flows

the cashier of the founder on account of its contribution to the authorized capital of the organization. Cash order 500 540 610 650 700 800

4. Recognised repayment of the founders of the contribution to the authorized organization by transferring headband:

a) fixed assets;

b) intangible assets. Founding

agreement



2000

15



2350

17



2500

19



2650

21



2800

23



3000

25

Total 2015? ? ? ? ?

5. reflected cash inflows

provided by lenders on their short-term borrowings. Extract

of the current account 15000 17000 19000 21000 23000 25000

Accounting process harvested

6. Reflected payable to suppliers:

a) for purchased materials;

b) 18% VAT.

Scores suppliers.

Incoming orders. Invoices


6000

1080


6600

?


7200

?


7800

?


8600

?


9000

?

Total 7080? ? ? ? ?

7 shows the indebtedness of the transport organization:

a) for the delivery and handling of materials;

b) 18% VAT. Account-payment requirement


600

108


650

?


7100

?


770

?


850

?


900

?

Total 708? ? ? ? ?