By Ian Harrison
Complicated Accounting for A2 has been written in particular to assist scholars, who've already been brought to Accounting, to appreciate totally the intricacies of this complicated topic. it's damaged down into possible devices, every one explaining a subject in actual fact utilizing available language and together with interspersed inquiries to inspire scholars to use what they've got learnt. Illustrations and diagrams are used all through to help reasons. each one unit is rounded up with a sequence of routines and exam-style questions making sure that scholars get lots of perform within the components during which they have to be expert to cross the A2 examination.
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Extra info for Advanced Accounting for A2 (2nd Edition)
Their net profit for the year ended 31 December 20*9 was £5,195. Their partnership agreement provides that Hunter be credited with a partnership salary of £1,500; that partners be credited with interest on capital of 7% per annum on fixed capital account balances; that interest be charged on drawings; and that residual profits or losses be shared in the ratio 3:2 respectively. The following information was also available: Hunter Carrier £ £ Capital account balance at 1 January 20*9 20,000 30,000 Drawings for the year 17,500 16,750 212 193 Interest on drawings Required Prepare an extract from the income statement for the year ended 31 December 20*9.
Partners usually agree to share profits in ways that will reflect the: ■ ■ ■ workload of each partner amount of capital invested in the business by each partner risk-taking element of being in business. Residual profits (or losses) are the profits (or losses) that remain once all appropriations of profit for the year have been allocated to the appropriate partners. Although partners, like all entrepreneurs, receive a share of profits, for convenience’s sake the profit division is shown under the headings of: ■ ■ ■ salaries interest on capital share of residual profits.
Their profit for the year ended 31 May 20*9 was £71,560. The partnership agreement provides that: ■ ■ ■ ■ Niall be credited with a partnership salary of £7,500 partners be credited with interest on capital at the rate of 6% per annum residual profits and losses be shared 3:2:2 respectively interest be charged on drawings. Additional information Naylor £ Drawings for the year Interest on drawings Fixed capital account balances at 1 June 20*8 27,200 Cr Niall Norbert £ 17,450 Dr £ 19,350 Cr 460 Cr 320 Dr 411 Cr 50,000 Cr 35,000 Dr 40,000 Cr (On 1 December Niall introduced £10,000 additional capital into the business) Current account balances at 1 June 20*8 85 Cr 162 Dr Required Prepare: a an extract from the income statement for the year ended 31 May 20*9 b current accounts at 31 May 20*9.