Recording transaction using journal and ledges

ABSTRACT....................................................................................................................................2
INTRODUCTION.........................................................................................................................3
Task 1: Recording transaction using journal and ledges...........................................................4
I.

What is financial accounting?............................................................................................4

II.

What is the Accounting Cycle?......................................................................................4

III.

Journal entry of AC&DC...............................................................................................5

IV.

"T" account.....................................................................................................................7

Task 2: Produce a trial balance applying the use of the balance off rule to complete the ledger14
Task 3: Prepare final accounts from given trial balance figures adjusting for accruals,
depreciation, and prepayments..........................................................................................................15
I.

Depreciation......................................................................................................................15
1.

Definition........................................................................................................................15

2.

Calculate depreciation straight-line method by using life of assets and rate..........15

II.

Prepayment....................................................................................................................16
1.

Definition........................................................................................................................16

2.

Calculate prepayment...................................................................................................16

III.

Accruals..........................................................................................................................17

1.

Definition........................................................................................................................17

2.

Calculate Accrual..........................................................................................................17

Task 4: Produce final accounts for a range of examples that include sole traders, partnerships,
or limited companies...........................................................................................................................19
I.

Final Account....................................................................................................................19

II.

Adjustment....................................................................................................................19

III.

Final Account with adjustment and calculation.........................................................19

CONCLUSION............................................................................................................................23
REFERENCES............................................................................................................................24

1

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ABSTRACT
Financial accounting is essential for financial accountability, necessary for a prosperous society.
This report argues the importance of research that may provide more complete insights into
financial accounting. This article examines an innovative assessment task on college accounting
students in an economic accounting course. The mission requires students to research to identify
current shifts and debates in the financial accounting field by tracking multiple sources and using
a newsletter format to present their findings. This mission, designed to increase student
engagement and interest in accounting matters and accounting presentation as a dynamic,
interactive social structure, is not the case. Educators use legal practice and can in a wide variety
of geographic disciplines and contexts. Furthermore, it shows the importance of creativity as an
effective tool for increasing student engagement and the advantages of this assessment task on
the job.

Keyword: Accounting, Financial, Balance, Journal entry, Expense, T account, Accrual,
Prepayment, Calculate, Account receivable.

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INTRODUCTION
I'm in a role of an assistant accountant preparing an accounting for AC & DC. In this report, the
reporter will display the definition of the accounting cycle, the test balance, the final Account,
and so on. The reporter will then show T account calculation, test balance, prepayment, etc., by
AC & DC. The following report contains information about the definition of financial
accounting, what is the accounting cycle, and how to apply it, with examples. Track information
about depreciation, accrual, prepayment, and how it is calculated. The final part of the report
covers the preparation of a definitive account with adjustments.

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Task 1: Recording transaction using journal and ledges
I.
What is financial accounting?
Financial accounting is an accounting discipline that focuses on drafting annual reports for
shareholders on the company's overall operating results.
In accounting and financial accounting operations, it is the recording, reflecting, synthesizing
data, preparing financial statements to serve the information needs of the subjects outside the
unit, the leading enterprise. The outside companies that need this information often include
shareholders, authorities such as tax, inspector ..., creditors, banks ... and mainly serve the
needs of macro-management.
This is the way of classifying accounting according to the content, nature, and purpose of
providing information to meet the needs of accounting objects in the accounting profession.

II.

What is the Accounting Cycle?

The accounting cycle is a collective process of identifying, analyzing, and recording the
accounting events of a company. The series of steps begin when a transaction occurs and end
with its inclusion in the financial statements. Additional accounting records used during the
accounting cycle include the general ledger and trial balance (Investopedia)
Steps of the Accounting Cycle

There are Five steps to the accounting cycle:
1. Source Documents: are documents, such as cash slips, invoices, etc. that form the source
of, and serve as proof for, a transaction. In other words, they are the first documents that
exist relating to a transaction. Bookkeepers and accountants need to keep source
documents for each transaction.

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2. Journals: Journal entries are that first basic entry of debit and credit for each transaction,
chronological (date-order) records of transactions entered into by a business.
3. Ledger (T-Accounts): The ledger is a grouping of the accounts of a business. The
accounts are in the shape of a "T" and thus are often referred to as T-accounts. In this step
we take all the journal entries (debits and credits) relating to one account (in this
example, bank) and draw up an account with all the transactions relating to it.
4. The Trial Balance: The trial balance is a sheet or report displaying all the accounts of a
business, drawn up as a trial (test) of whether the total of all the debit balances equal the
total of all the credit balances.
5. Financial Statements: The purpose of the financial statements is to show the reader the
financial position, financial performance, and cash flows of a business.

6. Journal entry is an accounting transaction, usually involves a financial accounting
document such as an invoice, payment, a receipt, etc. An entry always includes at least
two accounts, described here as credits or debit to specific statements. In a journal, the
sum of the debit amounts must be equal to the credit sum.
Example: Materials account Dr 300£
Cash account

Cr 300£

Ledger (T Account) is an essential thing in every Business. The accountant will clearly and
completely record the entire transaction process, such as revenues, expenditures, and debts of
the company with customers and partners from time to time, from time to time, each stage.
Example: If AC&DC sold £20,000 worth of materials, it would debit its cash account
£20,000 and credit its materials or inventory account £20,000. This double-entry system
shows that the company now has £20,000 more in cash and a corresponding $20,000 less in
inventory on its Materials. The T-account will look like this:
Assets
Debit (Dr)

Credit (Cr)
Cash £20,000
Materials £20,000
Trial balance: The trial balance sheet is an accounting spreadsheet in which the proportions
of all ledgers are made into two columns of Debit and Credit are equal.
Within an appropriate period, the parties of each Account will be aggregated and balances
calculated. These balances are often grouped on a trial balance sheet, which serves as a basis
for reporting and balance sheet operations.
Use the trial balance test to detect any computational errors that have occurred in the doubleentry accounting system. If the total debt is equal to the full credit, the trial balance sheet is
considered balanced, and there will be no math errors in the ledger. However, this does not
mean that there are entirely no errors in the company's accounting system.

III.

Journal entry of AC&DC

Number
1

Account title and explanation
Raw material

Ref

Debit £
5.000

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Credit £
4.500


Account payable

2

3

4

5

6

7

8

9

10

11
12

Bought raw material
Account receivable
Received income on Account

2.000

Sold material
Cash
Account payable

4.000

Borrowed money from bank
Cash
Share capital

2.000

2.000

4.000

2.000

Issued share to investor
Insurance expenses
Cash

65

Paid insurance
Cash Bad
debt
Account receivable

10.000
10.000

50% money received from Account
receivable
Tax expense
Cash

65

20.000

500
500

Paid income tax to government
Salary expense
Cash

3.000

Paid salary to employees
Insurance expense
Cash

1.000

Paid as insurance expense.
Dividend expense
Cash

1.000

Paid dividend to shareholder
Depreciation on machine expense
Cash

1.000

Depreciation on Machine 10%
Interest bank loan

3.000

1.000

1.000

1.000
2.000

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2.000


Cash

13

14

10% interest paid to bank
Cash
Dividend

300

Dividend received from company B
Cash
Account receivable

Revenue account

900
2.100

300

Value product sold to customer on 70%
credit and 30% cash
Account payable
Cash

15

Returned to bank £4.000 borrowed money
Sale of machinery
Cash

16

Machinery sold and got income loss
Cash account
Discount paid
Revenue account
20% Discount paid to customer on the
cash sales of £1000 product
Rent account Outstanding
rent expense

17

18

Outstanding rent expense £55
Cash
Revenue account

19

Cash sold product sold by customer
amount of £800
Cash
Bad depts recovered Account

20

3.000

4.000
4.000
300
300
800
200
5.000
55
55
800
800

10.000
10.000

Bad debts recovered amount of £10,000
IV.

"T" account

Cash account
Bank loan from ACB
bank

£4,000

Insurance expense

£65

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Shared
capital
account
Receivable account
Dividend income
Value product sold to
customer on 70%
credit and 30% cash.
20% Discount paid to

customer on the cash
sales of £1000
product.
Cash
sold product
sold by customer
Bad debts recovered
Account

£2,000

Tax expense

£500

£10,000
£300
£900

Salary expense
Insurance expense
Dividend expense

£3,000
£1,000
£200

£800

Interest expense

£2,000

£800

Bank loan
ACB bank

from £4,000

£10,000

£28,800
£10,765
£18,035
Cash on debit: Borrow money from ACB bank, issued share to investor, receive 50% out of
£20,000 from Account receivable, dividend received from Company B, receive 30% cash in
£3,000 value product sold to customer, 20% Discount paid to customer on the cash sales of
£1000 product, product sold to customer amount of £800
Cash on credit: Paid insurance £65, paid income tax to government amount of £500, paid
salary to employees £3,000, £1,000 paid as insurance expense, dividend paid to shareholder
amount of £200, 10% interest paid to bank on £20,000 borrowings, £4000 borrowed money,
returned to ACB bank

Material
£5,000
Bought
raw
material
(1)

£5,000
(1): Bought raw material on credit from Mr. X amount of £5,000.
Account payable
Bought
raw
material
(1)

£4,500

£4,500

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(1): Bought raw material on credit from Mr. X amount of £5,000 at 10% discount. The
Business only paid £4,500.
Discount received
Bought
raw
material
(1)

£500

£500
(1): Bought raw material on credit from Mr. X amount of £5,000 at 10% discount. Because
of 10% discount, the company is saved £500.
Account receivable
£2,000

Sold
material
(2)
product sold £2,100
to
customers
(14)
£4,100

Out
of £20,000
£20,000
sales (6)

£20,000
£15,900
(2): Sold material to Mr. P on credit of £2,000. The Business received £2,000 on credit.
(6): Out of £20,000 sales, only 50% money received from the Account receivable amount.
(14): The Business sold product, which is value £3,000 on 70% credit and 30% cash.
Therefore, the Business was paid £2,100 on 70% credit.

Revenue account
Sold material £2,000
to
Mr. P (2)

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Product sold £3,000

£3000 value
(14)
Sale
£1000 £1,000
product (17)

Sold product £800
amount
of
£800. (19)
£6,800
(2) The Business collected £2,000 revenue on credit by sold material to Mr. P.
(14) £3000 value product sold to the customer.
(17) Sold product with £1000 to customer.
(19) Cash sold product sold by customer amount of £800.
Bank loan
Returned
money
(15)

£4000

Borrow
money
(3)

0

£4,000
0

(3) Borrow money from ACB bank £4,000.
(15) Returned £4,000 to ACB bank.
Shared capital
£2,000
Issued
share to
investor
(4)
£2,000
(4) Issued share to investor amount of £$2,000.
Expense
Paid
£65
insurance
(5)
Paid income £500
tax (7)
Paid salary £3,000

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(8)
£1,000
Insurance
expense (9)
Depreciation £1,000
on machinery
(11)

interest paid
to bank (12)

£2,000

£7,565
(5): Paid insurance £65.
(7): Paid income tax to government amount of £500.
(8): Paid salary to employees £3,000.
(9): £1,000 paid as insurance expense.
(11): Depreciation on machinery 10% of £10,000, therefore, depreciation only lost £1,000.
(12): 10% interest paid to the bank on £20,000 borrowings, meaning The Business have to
pay
£2,000 from 10% interest.
Bad-debts account
Out
of £10,000
£20,000
sales (6)
£10,000
(6): Out of £20,000 sales but only 50% money received from the Account receivable amount,
which means there is £10,000 haven't been received.

Dividend expense
£200
Dividend
paid
to
shareholder
(10)

£200
(10): Dividend paid to shareholder amount of £200.

Machine account
Depreciation £1,000
on
machinery

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(11)
Machinery
sold (16)

£300

£1,300
(11): Depreciation on machinery 10% of £10,000 said the value of the machine is reduced
£1,000. (16): Machinery sold and got £300 loss.

Loss on sales machine
Machinery £300
sold (16)
£300
(16): Machinery sold and got £300 loss.

Discount paid
£200
Discount

paid
to
customer
(17)
£200
(17): 20% Discount paid to the customer on the cash sales of £1000 product, it means the
customer only paid £800.

Rent account
£55
Rent
expense
(18)
£55
(18): Paid £55 for rent expense.

Outstanding rent expense

Outstanding £55
rent (18)

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£55

(18): Outstanding rent expense £55.

Bad debts recovered Account
Bad debts £10,000

recovered
(20)
£10,000
(20): Bad debts recovered amount of £10,000.

Dividend income
Dividend
received
from
Company
B (13)

£300

£300
(13): Dividend received from Company B, £300.

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Task 2: Produce a trial balance applying the use of the balance off rule to complete the
ledger.
Dr
Cr
Cash
£18,035
Material account
£5,000
£4,500
Account payable

£500
Discount received
£15,900
Account receivable
£6,800
Revenue account
Bank loan
£2,000
Shared capital account
Expense
£7,565
Bad debt account
£10,000
Dividend expense
£200
£1,300
Machine account
Loss on sales machines
£300
Discount paid
£200
Rent account
£55
£55
Outstanding rent expense
£10,000
Bad
debts
recovered Account
£300

Dividend income
£41,356
£41,355

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Task 3: Prepare final accounts from given trial balance figures adjusting for accruals,
depreciation, and prepayments.
I.
Depreciation
1. Definition
Depreciation is the method of distributing the cost of a fixed asset over its useful life. Fixed
assets or tangible fixed assets are physical assets that can be touched. Some examples of
tangible fixed assets that are often depreciated are Houses, Equipment, Office Furniture,
Vehicles, Land, Machinery.
For example: If a building is purchased from a company at the cost of $ 1,000,000 and an
expected truck life of 5 years, the Business can depreciate the property at a depreciation cost
of $ 200,000 per year over time five years.
2. Calculate depreciation straight-line method by using life of assets and rate
Book value−Residual value

We have the formula: ������������
=

Number of useful life

Book value= 18,000
Residual value= 2,000
Number of useful life= 4 years

So, we have:

18,000−2,000
4

= £4,000

We also have the formula: ����
=
��������
����

������ ������������ �� ����.

x100

Book value−Residual value

4,000.
18,000−2,000

x100 = 25%

3. Declining balance method (Depreciation rate = 2* Straight-line depreciation percent
=50%)
Straight-line method
18,000 - 4,000 = £14,000
14,000 - 4,000 = £10,000
10,000 - 4,000 = £6,000
6,000 - 4,000 = £2,000

(1): 50% × £18,000 = £9,000

Income Statement
Reducing balance method
18,000 - 9,000(1) = £9,000
9,000 - 4,500(1) = £4,500
4,500 – 2,250(1) = £2,250
2,250 – 250(2) = £2,000

50% × £9,000 = £4,500
50% × £4,500 = £2,250
(2): AC & DC expects the machine to have a salvage value of £ 2,000 when its 4-year life
expires. But from 2014 to 2016 = £2,250 => 2017 is £250.

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Straight line method
£18,000 - £4,000 = £14,000
£18,000 - £8,000(3) = £10,000
£18,000 - £12,000(3) = £6,000
£18,000 - £16,000(3) = £2,000
(3): £4,000 + £4,000 = £8,000

Balance sheet
Reducing balance method
£18,000 - £9,000 = £9,000
£18,000 - £13,500(4) = £4,500
£18,000 - £15,750(4) = £2,250
£18,000 - £16,000(5) = £2,000

£8,000 + £4,000 = £12,000
£12,000 + £4,000 = £16,000
(4): 50% of £9,000 = 4,500 => 4,500 + 9,000 = £13,500
50% of £13,500 = 6,750 => 6,750 + 9,000 = £15,750
(5): AC & DC expects the machine to have a salvage value of £ 2,000 when its 4-year life
expires.
II.
Prepayment
1. Definition
Following Investopedia prepayment is an accounting term for the settlement of a debt or
installment loan in advance of its official due date. A prepayment may be the settlement of a
bill, an operating expense, or a non-operating expense that closes an account before its due
date. A prepayment may be made by an individual, a corporation, or any other type of
organization.
Some examples include Expenses for buying insurance, paying rent in advance, renting
property and services. Costs for establishing a business, moving business locations, and
reorganizing companies. Training costs for managers and technical workers. Research costs
are of great value; the cost of implementation does not qualify as intangible fixed assets
(fixed assets)—the cost of buying the technical documents during the downtime.
2. Calculate prepayment
The firm pays an insurance premium of £5 000 to cover April 1, 2020, to March 31, 2021,
but the firms' accounting year ended on December 31, 2020. Therefore, January to March is
prepaid for the year 2021.
Because of paying £5 000 to cover 12 months
So, we have 1 month = £5,000/12 =£1,250/3
 3 months the firm pays on prepayment is (£1,250/3) x3 = £1,250
Prepaid-insurance account
Prepaid insurance expense account

Dr: £1,250
Cr: £1,250

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Prepayment account
Insurance

£1,250
£1,250

Insurance expense account
Prepaid
insurance
expense

£1,250

£1,250

III.

Accruals

Xin (the salesperson of AC & DC) receives a commission for services which is payable every
quarter. The commission receivable for each quarter of the year 2014 is as follows: £3 000
for the first quarter; £3,300 for the second quarter; £2,600 for the third quarter; and £3,700
for the fourth quarter. Xin closes her books for the year on December 31. The commission
revenue for the fourth quarter, £3,700, has not been received by December 31, 2020, how Xin

will record this transaction into his Account.
1. Definition
The accounting and bookkeeping term accruals refer to adjustments that must be made before
a company's financial statements are issued. (accountingcoach) Accruals involve the
following types of business transactions:



Expenses, losses, and liabilities that have been incurred but are not yet recorded in the
accounts, and
Revenues and assets that have been earned but are not yet recorded in the accounts

For example, in December the company used electricity in December. However, the utility
did not bill its customers for that electricity until they read the meter in January. Therefore,
the utility's financial statements will need accrual adjustment
2. Calculate Accrual
Commissions receivable for each quarter of 2014 are as follows: £ 3 000 for the first quarter;
£ 3,300 for the second quarter; £ 2,600 for the third quarter; and £ 3,700 for the fourth
quarter. But commission revenue for the fourth quarter, £ 3,700, has yet to be received by
December 31, 2020. For these reasons, cumulative revenue is £ 3,700.
Account receives commission accrual revenue

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Commission

£3,700
£3,700

Commission receives commission accrual revenue
Account
receives
commission

£3,700

£3,700

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Task 4: Produce final accounts for a range of examples that include sole traders,
partnerships, or limited companies
I.
Final Account
Final Accounts gives an idea about a business's profitability and financial position to its
management, owners, and other interested parties. It combines the following statement:
trading account, profit and loss Account, and balance sheet.
The final accounts are prepared to throw light on the Business's financial results during the
accounting period and the Business's financial position at that period. (Kaur, 2018)
II.

Adjustment

An adjusting entry is simply an adjustment to your books to make your financial statements
more accurately reflect your income and expenses, usually — but not always — on an
accrual basis. Adjusting entries are made at the end of the accounting period. This can be at
the end of the month or the end of the year. (nerdwallet)
III.

Final Account with adjustment and calculation

Revenue
(COGS)

£71,286
(£60,486)

Gross profit
(Operation expense)

£10,800
(£7,712)
£3,088

Net income

CoGS = Opening stock + purchase + carrier inward – closing stock
= 8,760 + 60,426 + 1,500 – 10,200 = £60,486
Gross profit = Sales – CoGS =£71,286 - £60,486 = £10,800
Net income = Gross profit - Net income = 10,800 - 7,712 = £3,088
Revenue (£)
Sales
£70,176
Discount
£360
Discount receivable
£120
Apprentice premium

£630
(Sales return)
(£1,260)
Total revenue:
£71,286
In apprentice premium £120 are unearned so £750 – £120 = £630
Total revenue = Sales + Discount + Discount receivable + Apprentice premium
= 70,176 + 360 + 120 + 630 = £71,286

Stock

Cost of goods sold
£8,760

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Purchase
£62,172
Carriage
£1,500
(Closing inventory)
(£10,200)
(Returns)
(£1,746)
Total COGS:
£ 60,486
Total COGS = Stock + Purchase + Carriage - Closing inventory – Returns
= 8,760 + 62,172 + 1,500 - 10,200 - 1,746 =£ 60,486
Operation expense

Salaries
£2,640
Rent
£880
Rates and taxes
£880
Interest on capital
£1,350
Bad debts
£1,392
Depreciation
£570
Operation expense
£7,712
 Outstanding rent was £160 => £720 + £160 = £880
 Taxes paid in advance was £320 so you have to pay £320 next year => 1,200 - £320 = 880
 Interest on capital was 5% => £27,000 x 5% = £1,350
 Provision for bad debts is 5% on accounts receivables => £19,200 x 5% = £960 (1)
 Provision for bad debts: £600 (2)
 So, from (1) and (2) we have Bad debts = £1,032 + £960 – £600 = £1,392
 Depreciation on furniture was 10% => £5,700 x 10% = £570
 Operation expense = Salaries + Rent + Rates and taxes + Interest on capital + Bad debts
Depreciation = £2,640 + £880 + £880 + £1,350 + £1,392 + £570 = £7,712
Balance sheet assets on 31 December 2020:
Assets (£)
Non-current assets:
Furniture
Current assets:
Cash
Accounts receivables

Bills receivables
Prepaid expense
Closing stock
Total assets

£5,130
£288
£18,240
£1,440
£320
£10,200
£35,618

 Non-current assets = Furniture – Depreciation = £5,700 - £570 = £5,130
 Accounts receivables – bad debts = £19,200 – £960 = £18,240
 Prepaid expense is £320 because taxes paid in advance was £320, meaning until the
ended of this year £320 is still your asset.

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 Then, the current assets will help to find the total asset more clearly.
 Total current assets = £288 + £18,240 + £1,440 + £320 + £10,200 = £30,488
 Total asset = £30,488 + £5,130 = £35,618
Liability and equity
Non-current liability
0
0
Current liability
Account payable

£5,880
Outstanding rent
£160
Apprentice premium
£120
(unearned)
Bills payable
£1,080
Bank overdraft
£1,200
Total current liability
£8,440
£8,440
Equity
Capital
£27,000
Net income
£3,088
(Drawing)
(£4,260)
Income statement capital
£1,350
Total equity
£27,178
£27,178
Total liability and equity
£35,618
Discount on account payable was 2% => £6,000 x 2% = £120
So, account payable decrease £120 => £6,000 – £120 = £5,880
We have Additional information: Outstanding rent was £160, in apprentice premium £120

are unearned, and interest on capital (£27,000) was 5% => £27,000 x 5% = £1,350
The total current liabilities is the sum of current liabilities in AC&DC.
Total current liabilities = £5,880 + £160 + £120 + £1,080 + £1,200 = £8,440
Total equity = £27,000 + £3,088 - £4,260 + £1,350 = £27,178
Total liability and equity = £8,440 + £27,178 = £35,618

AC&DC.
Balance sheet
For the year ended on December 31 2020
Assets

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Current assets
Cash
Account Receivable
Bills Receivable
Prepaid expense
Closing stock
Total current assets

£ 288
£ 18,240
£ 1,440
£ 320
£ 10,200
£ 34,480

Non-current assets

Furniture
Total non-current assets

£ 5,130
£

5,130

Total assets
£ 35,618
Liabilities
Current Liabilities
Account Payable
Outstanding Rent
Apprentice Premium
Bills payable
Bank overdraft
Total current liabilities
Non- current liabilities
Total non- current liabilities

£ 5,880
£ 160
£
120
£ 1,080
£ 1200
£ 8,440

£

0

Total Liabilities

£ 8,440

Equity
Capital
Net income
Drawing
Income statement capital
Total equity

£ 27,000
£ 3,088
(£ 4,260)
(£ 1,350)
£27,178

Total Liabilities & Equity

£35,618

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CONCLUSION
The accounting department plays an indispensable role in any organization or Business.
Therefore, the job market and the demand for human accounting resources are always good

career opportunities for young people to orient their future careers. Financial accounting
systematically records all business transactions, but it also provides information to the
company's owner or manager about the company's current financial status, strong or weak.
This is very important for decision-making for the future development of the Business
through financial accounting, which is the financial statement.

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REFERENCES
AccountingCoach.com. 2021. What are accruals? | AccountingCoach. [online]
Available at: < />[Accessed 1 May 2021].
Investopedia. 2021. Accounting Cycle. [online] Available at:
< [Accessed 28
April 2021].
Investopedia. 2021. Prepayment: Satisfying Debts Before They Are Due. [online]
Available at: < [Accessed
1 May 2021].
NerdWallet. 2021. What Are Accounting Adjustments? - NerdWallet. [online]
Available at: < [Accessed 2 May 2021].
Tutor's Tips. 2021. Final Accounts: Definition and Explanation - Tutor's Tips.
[online] Available at: < [Accessed 2 May
2021].

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