Page 148 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 148
Chapter 10
Example 1 cont.
Solution
Electricity
Details $ Details $
Cash paid in year 17,520 Balance b/d 2,500
(3,600 + 4,200 + 5,100 + Profit or loss(β figure) 18,020
4,620)
Balance c/d (2/3 × $4,500) 3,000
––––– –––––
20,520 20,520
––––– –––––
Balance b/d 3,000
Rent
Details $ Details $
Balance b/d 2,200
Cash paid in year 30,000 Profit or loss (β figure) 29,100
(6,600 + 6,600 + 7,500 +
9,300)
Balance c/d (1/3 × $9,300) 3.100
––––– –––––
32,200 32,200
––––– –––––
Balance b/d 3,100
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