Verification work for the lecture "History of Accounting" (History of WHAM. ACCOUNTING) Regional Financial - Economic Institute.

Filled T-bills with the notes.

Jobs surrendered, evaluation 5.

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Task:

As a reference work on the history of accounting, you must perform the following task.

We will call you to events that occurred in your company, and you draw the required amount of T-bills and make blue for each event one double wiring. If a bill is to be used, for example, five wiring, then it is not necessary to draw five times in each figure do one wiring. The required account must be represented once. Thus it is possible to make several transactions - as much as necessary.

In addition, we will assume that your business is only created and therefore on all accounts opening balance is zero. Writes it in green, we will not, because that way we remember about these zeros.

Event N 1. The buyer paid cash in your business cash 400 rubles for 50 bottles of wine. Each bottle you sell for 8 rubles.

Event N 2. Your company has transferred 300 rubles from the cash to the account of the bank.

Event N 3. Your company paid to the current account (the bank) to 250 rubles manufacturer of wine for 50 bottles of wine (5 rubles per bottle). The "extra" three rubles per bottle then will your profits.

Event N 4. Your company has received from the manufacturer's fault only 30 bottles of 5 rubles each. That is, he was still owe you 20 bottles of 5 rubles each.

Event N 5. Your company has transferred to the buyer the 30 bottles of wine for 8 rubles each. You, too, should remain 20 bottles of 8 rubles each.

Having all double wiring and determine the final balance in each account, write it in red in the right half of the account, circled in red circle. Do not forget to reflect on a separate account from the sale of wine profit. Try to explain the meaning of each balance (what it means).