APPENDIX
Study Programme
and level
BSc(B), 1st semester
Term
Winter 2023-24 ordinary
Course name and
exam code(s)
Financial Accounting
460141E010
Exam form and
duration
Written exam, WOA
No Internet allowed
4 hours
Date and time
2 January 2024
15:00-19:00
Supplementary
material/aids
All
Hand-in of handwritten material
allowed
Hand-in of extra
material (appendix) in
WISEflow allowed
X
Specified
Yes
No
X
Yes
No
X
No
Comments: Please do not write your name or
student ID number anywhere.
Anonymous exam?
Yes
X
No
Number of pages
(incl. front page)
8 p. exam paper + 3 p. appendix
Name your paper with “Financial Accounting –
flow id no xxx”. Find the flow id in WISEflow under
“Cover sheet”.
Page 1 of 3
Appendix 1
Year
No
1100
1120
2100
2200
2260
2720
2800
2900
3100
3180
3580
3800
3900
5100
5900
8110
8210
9110
11210
11220
11221
12110
12120
12130
12210
12220
12510
12520
13110
13810
13875
14210
14310
15110
16210
16220
16410
2023
Trial balance
Debit
Credit
520,000
5,450
212,200
45,010
6,001
49,231
84,131
1,576
964
553
32
28,432
3,201
12,700
713
550
18,420
14,219
140,001
517,756
143,210
44,300
20,770
12,500
35,730
2,031
1,470
424
18,000
123,000
0
18,201
18,000
280,000
30,000
22,450
52,130
Account
Sales (turnover)
Cash discounts to customers
Raw materials and consumables
Costs, premises
Cleaning and renovation
Depreciation machinery
Salary and wages
Other costs
Advertising expense
Restauration visit and eating
Travel expenses
Salary and wages
Other costs
Salary and wages
Other costs
Interest revenues
Interest expenses
Corporation tax
Land and buildings
Machinery
Acc. depreciation machinery
Raw materials
Work in progress
Finished goods
Trade debtors
Allowances debtors
Cash
Bank deposits
Company capital
Retained earnings
Dividends for the year
Deferred tax
Provisions for warranties
Long term loan
Short term part of long-term loan
Bank overdraft
Trade creditors
Page 2 of 3
16880
16885
16895
16910
15,010
532
11,130
1,540
1,255,784 1,255,784
Corporation tax payable
VAT payable
Payable wages
Accruals
Page 3 of 3
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