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:

Globaltraining 1 43.3

1 4.7 . 1 , .

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06

05

43.4 1

Globaltraining

1 () 06 05

5 - .. .. 250,000 1 . (trial balance) 31 205 : 6% ( ) : 1/4/204 200,000 76,000 80,000 30,000 10,000 12,000 170,000 160,000 100,000 80,000 90,000 111,000 200,000 61,000 60,000

1/4/204 : 1/4/204 1/4/204 31/3/205 ( 1 6 ) Globaltraining

1 43.5

1 1. . 3. 31/12/205 30 : () 2% () 20% 16,000 3,200 20%.

4. 5. 6.

: 31/3/05 .

5. () 5.1 : () () , : (i) (ii) ( ), ( ).

5. , :43.6 1 Globaltraining

1 () () () () () : (i) (ii) () () ,

() () [ () ] () , () . : () : (i) (ii) () ,

: (i) (ii) , .

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Globaltraining

1 43.7

1 5.3 (.. 8 ).

5.4 , , . : () () , .

. . , : () () () ( 21) ( 39), ( 39).

( 16 38) ( 19). . ( 16 38). .

5.5 , . : () () () Globaltraining

43.8 1

1 () () () () , .

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:

X X X X (X) (X) (X) X

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Globaltraining

1 43.9