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
