Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

(25 Marks) Question 2 Mr Tisha-Nyama has been trading for some years. The follow

ID: 2558413 • Letter: #

Question

(25 Marks) Question 2 Mr Tisha-Nyama has been trading for some years. The following list of balances has been extracted from his ledger as at 28 February 2018, the end of his recent financial year N$ Sales 62 330 Bank Account 25 900 ary Expense Stationery Expense Rent Expense 10 390 4 500 380 rovision for doubtful debts Telephone Creditors Bad Debts 86 5 000 1280 12 500 otor Vehicle The following additional information as at 28 February 2018 is available a) Monthly rent expense of N$ 500; b) Salary is in arrears with N$ 520 c) Telephone was paid in advance with N$ 710 d) Depreciation on motor vehicle is provided at 20% per annum, straight line method and no scrap value; e) Provision for doubtful debts has been increased to NS 500 REQUIRED i) Journalise the above transactions, NARRATION IS NOT REQUIRED. i) Prepare a post-adjusted trial balance as at 28 February 2018

Explanation / Answer

1-

adjustment Journal Entries

T- Account

date

explanation

debit

credit

rent expense

balance

4500

balance

5000

rent expense

500

bank

500

bank

500

bank

salary expense

520

balance

25900

rent expense

500

salary payable

520

prepaid telephone

710

balance

24690

prepaid telephone

710

bank

710

salary expense

balance

15580

balance

16100

depreciation expense

2500

salary payable

520

accumlated depreciation

2500

salary payable

bad debt

500

balance

520

salary expense

520

allowance for doubtful debts

500

prepaid telephone

Adjusted trial balance

bank

710

balance

710

Explanantion

debit

credit

sales

62330

depreciation expense

bank account

24690

allowance for doubtful debts

2500

balance

2500

salary expense

16100

stationary expense

10390

accumlated depreciation

rent expense

5000

balance

2500

depreciation expense

2500

allowance for doubtful debts

500

telephone expense

3860

bad debt

prepaid telephone expense

710

balance

1280

balance

1400

salary payable

520

allowance for doubtful debts

120

depreciation expense

2500

allowance for doubtful debts

accumlated depreciation

2500

balance

500

balance

380

bad debt

1400

bad debt

120

motor vehicle

12500

creditors

5000

total

77150

70850

Total of trial balance is not matching because unadjusted trial balance is not matched

adjustment Journal Entries

Adjusted trial balance

2-

T- Account

Explanantion

debit

credit

date

explanation

debit

credit

accounts receivables

accounts receivables

18600

sales

44100

cash

17500

sales

44100

accounts receivables

25600

cash

8000

purchase

10000

accounts receivables

18500

balance

18600

water expense

5200

sales

44100

cash

15500

sales

49300

44100

purchase

10000

balance

44100

accounts receivables

25600

Total of trial balance is not matching because unadjusted trial balance is not matched

cash

10000

accounts receivables

18500

purchase

water expense

5200

cash

10000

balance

10000

cash

5200

water expense

cash

17500

cash

5200

balance

5200

accounts receivables

17500

cash

cash

8000

accounts receivables

17500

purchase

10000

accounts receivables

8000

accounts receivables

8000

balance

15500

1-

adjustment Journal Entries

T- Account

date

explanation

debit

credit

rent expense

balance

4500

balance

5000

rent expense

500

bank

500

bank

500

bank

salary expense

520

balance

25900

rent expense

500

salary payable

520

prepaid telephone

710

balance

24690

prepaid telephone

710

bank

710

salary expense

balance

15580

balance

16100

depreciation expense

2500

salary payable

520

accumlated depreciation

2500

salary payable

bad debt

500

balance

520

salary expense

520

allowance for doubtful debts

500

prepaid telephone

Adjusted trial balance

bank

710

balance

710

Explanantion

debit

credit

sales

62330

depreciation expense

bank account

24690

allowance for doubtful debts

2500

balance

2500

salary expense

16100

stationary expense

10390

accumlated depreciation

rent expense

5000

balance

2500

depreciation expense

2500

allowance for doubtful debts

500

telephone expense

3860

bad debt

prepaid telephone expense

710

balance

1280

balance

1400

salary payable

520

allowance for doubtful debts

120

depreciation expense

2500

allowance for doubtful debts

accumlated depreciation

2500

balance

500

balance

380

bad debt

1400

bad debt

120

motor vehicle

12500

creditors

5000

total

77150

70850

Total of trial balance is not matching because unadjusted trial balance is not matched

adjustment Journal Entries

Adjusted trial balance

2-

T- Account

Explanantion

debit

credit

date

explanation

debit

credit

accounts receivables

accounts receivables

18600

sales

44100

cash

17500

sales

44100

accounts receivables

25600

cash

8000

purchase

10000

accounts receivables

18500

balance

18600

water expense

5200

sales

44100

cash

15500

sales

49300

44100

purchase

10000

balance

44100

accounts receivables

25600

Total of trial balance is not matching because unadjusted trial balance is not matched

cash

10000

accounts receivables

18500

purchase

water expense

5200

cash

10000

balance

10000

cash

5200

water expense

cash

17500

cash

5200

balance

5200

accounts receivables

17500

cash

cash

8000

accounts receivables

17500

purchase

10000

accounts receivables

8000

accounts receivables

8000

balance

15500