Reference no: EM131037770

1. Dated March 1, 2005, the Bank "One" buys a building with cash for its operations in EUR 174,000.00. Registration costs in the Kosovo Cadastral Agency and the bank are EUR 5,000.00 One has decided to dye the walls of the building before the start of its operations for 5,000 EUR. On August 1, 2008 the company decided to add another floor to its operations, which cost EUR 37,000.00. On March 31, 2015 Bank One building sells for EUR 96,000.00 in cash. Bank One on February 28, 2015 has the following balance:

The balance on February 28, 2015

assets	Liabilities and equity
Cash 55,432.30 Account receivable 24.435.50 Fixed assets - buildings 221,000.00 Accumulated Depreciation (103,558.33)	Accounts payable 44,000.00   Deposits 37,500.00 / Ll / R   Total liabilities 81.500.00   115,809.47 Equity   115,809.47 Total capital
Total assets 197,309.47	197,309.47 Total liabilities / equity

a. Book the transaction of the purchase of the building on March 01, 2005 (record purchase of the building on March 1, 2005)

b. Book the depreciation of the building for March 2005 (record of building depreciation h p r March 20 05)

c. Book the TRANSACTIONS of adding another floor to the building on August 01, 2008.

(Capture transaction floor of building next to the company's operations on August 1, 2008)

d) Find the final balance on March 31, 2014

2. Dated 01 August 2003, the company "Alco Impex" buy heavy machinery for laying asphalt values EUR 23,404.08. Dated 31 March 2010, the heavy machinery to break and can not be adjusted. The company pays EUR 300.00 for the transportation of the machinery and place waste). On January 31, 2010, the company Alco Impex appeared balance sheet as follows:

The balance sheet of Alco Impex on January 31, 2010

assets	Liabilities and equity
Cash 55,000.00 Deposit accounts 60,000.00 Merchandise inventory 100,000.00   Fixed assets 23,404.08   Accumulated depreciation (21,732.36)	Accounts payable 75,452.45   Total liabilities 75,452.45       capital 141,219.27     141,219.27              Total equity
Total assets 2 1 6, 671. 72	2 1 6, 671. 72        Total liabilities / equity

a. Book the depreciation of the heavy machinery for March 2010 (record impairment s heavy machinery to March 2010)

b. Book the TRANSACTIONS of discarding the heavy machinery on March 31, 2010
(Capture the action of decommissioning the machine m of March 31, 2010)

c. Find the final balance of the company Alco Impex to February 28, 2010
AlcoImpex the balance sheet of the February 28, 2010

3. We dated 15 June 2010, the company for the sale of construction material "AGA" has bought 20,000 bags of cement with 5.00 EUR price for a bag. On June 20, 2010 the company has purchased 35,000 bags of cement with a price of 50 EUR 5 for a bag. On June 30 the company has purchased 50,000 bags of cement with a price of 4.80 EUR for a bag. On July 31 the company sells in the accounts 30,000 bags with price 8 euro per bag. On June 30, 2010 the company shows this balance of the

The initial balance is the Aga company in June 30, 2010

assets	Liabilities and equity
Cash 75,000.00 Current-Account Deposits 110,000.00 Merchandise inventory 532,500.00 Fixed assets - vehicle 24,000.00   Accumulated depreciation (21,600.00)	Accounts Payable 150,000.00   Total liabilities 150,000.00       capital 569,900.00     569,900.00               Total equity
Total assets 719 900. 00	719, 900. 00             Total liabilities / equity

a. (describe records in connection with the purchase of sacks of cement m dated 15 June 2010)

b. (describe registrations for the purchase of sacks of cement in dt 2 0 June 2010)

c. (describe records for the payment of sacks of cement dated 30 June 2010)

d. (describe records for the sale of sacks dated 31 July 2010)

e. The final balance is 31 July 2010. Consider the LIFO method

4. A bar for selling computers purchased 75 computer with a view to their resale price on June 30, 2010 on account of the price of 1,000 euros per item in the accounts. On July 31, 2010, the store decides to 5 kopmjuter other accounting office with zero value to replace the computers purchased from the store in order to use them for the purposes of office. On June 30, 2010 balance sheet presents the store as follows:

The initial balance is the shop of computers with June 30, 2010

assets	Liabilities and equity
money 100,000.00   Merchandise inventory 75,000.00   Fixed assets - computers 7,500.00   Accumulated depreciation (7,500.00)	Accounts payable 75,000.00   75,000.00                total liabilities       capital 100,000.00     100 0 00:00               Total equity
Total assets 175, 000. 00	175, 000. 00             Total liabilities / equity

a. Buying computers with June 30, 2010

b. Replacement of computers by July 31, 2010

c. Bilansi final of computers to store July 31, 2010

5. Ik 2013 with 10 student choir comes to logged Alban Kamberi ESLG n h. After registration procedure Albani SS pays h r h t p s academic year HR sh ë ë her day is at h h h n n amounts of EUR 1,500.00. On October 1, 2013, appeared ESLG balance sheet as follows:

assets	Liabilities and equity
Cash 50,000.00 Deposit accounts 60,000.00 Merchandise inventory 100,000.00	Accounts payable 75,000.00   T h p h 25,000.00 payable rllogariturat   T h 30,000.00 unearned income   130,000.00      total liabilities     capital 80,000.00     80,000.00              Total equity
Total assets 210,000.00	210,000.00 Total liabilities / equity

a. H m transaction record July 10, 2013 by k ë ë laying ESLG NDV-s h -

b. Regulatory action from the perspective capture Alban m On 31st October 2013-6 points

c. The balance sheet of ESLG s h on 31 October 2013-12 points

6. Dated 15 April 2010, ESLG contracted a service company Intermix to work on a consultancy project for the development of accounting software. Work will begin on June 1, 2010 and will last 7 months. The project will cost EUR 112,000.00. Parties agreed to this plan of payment 1) 30% immediate payment on May 15, 2010 2) 36% on October 1, 2010 in the account; 3) the rest to be paid on December 31, 2010. On August 30, 2010 shows ESLG balance sheet as follows:

assets	Liabilities and equity
money 104,432.00   Account receivable 20.000.50   Prepaid expenses 8,400.00	Accounts payable 15,000.00   Deposits 12,500.00 / Ll / R   Total liabilities 27.500.00   105,332.50 Equity   105,332.50 Total capital
Total assets 132,832.50	132,832.50 Total liabilities / equity

(initial value of the payment record on May 15, 2010) -

b. (payment record on October 1, 2010)

c. (Completion of the project on December 31, 2010)

7. Alban Kamberi m h 1 March 2013 rents a nd h h h p h r Rtes 12 months with lots of € 1,500 in th month of the commanders. On June 30, 2013, pays Kamberi Alban h r h t p s HR rental ë ë her r a p h h years. O n May 31, 2013 shows Albani balance sheet as follows:

assets	Liabilities and equity
Cash 20,000.00 Deposit accounts 30,000.00 Merchandise inventory 50,000.00	Accounts payable 10,000.00   T h p h 4,500.00 payable rllogariturat   14,500.00      total liabilities     capital 85,500.00     85,500.00      Total equity
Total assets 100,000.00	100,000.00 Total liabilities / equity

H m transaction record March 1, 2013 by k ë ë laying Commanders NDV -

Capture in lease payments from NDV k ë ë ë m laying Commanders June 30, 2013 -

The balance sheet of June 30 Kamberi Alban 2013-12 points

8. Mentor Reçica Fikirije signed an agreement with Krasniqi maintenance of machinery for the production of hot ajvar on March 1, 2013 for the next 9 months which Fikiri bought by Mentor Mentor whom the contract is obliged to maintain. Maintenance of ajvar car on May 1, 2013 begins. mentor and Fikiri was agreed payment plan for maintenance of the machine:

- April 15, 2013 to the payment of 4,400 euros;

- October 1, 2013 to the payment of 3,600 euros;

On June 30, 2013, Mentor appeared balance sheet as follows:

assets	Liabilities and equity
Cash 20,000.00 Deposit accounts 30,000.00 Merchandise inventory 50,000.00	Accounts payable 10,000.00   2, .00 640 T h unearned income   1 2 640 .00      total liabilities     8 7, 360 .00 Capital     87,360.00      Total equity
Total assets 100,000.00	100,000.00 Total liabilities / equity

H m Reg transaction jistroni May 31, 2013 by k ë ë laying Fikirijes NDV - 6 points

N Capture payments on October 1, 2013 by k ë ë NDV laying Mentor - 6 points

The balance sheet of Mentor 3 1 July 2013 -

Attachment:- Provimi.rar