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WyseFinance maintains a non-current asset register for recording information for non-current assets for a business. The business is registered for VAT.
The following is a purchase invoice received by WyseFinance:
To: WyseFinance
Unit 10, Southend End Trading
Estate
South Grove
SG26 4PZ
Computer Shop plc
12 Sanger Lane
SG20 7NX
Date:
15 Dec 2011
PACER 6012 Computer
Serial number 98761MIT
1
1,100.00
Delivery
25.00
Warranty for 2 years
130.00
Insurance for one year
85.00
VAT @ 20%
225.00
Total
1,565.00
Settlement terms: strictly 30 days net
The following information relates to the sale of a vehicle:
Registration number
CD11 FTH
Date of sale
10 August 2011
Selling price excluding VAT
£4550.00
Record the following information in the non-current assets register below:
(a) Any acquisitions of non-current assets during the year ended 31 December 2011
(b) Any disposals of non-current assets during the year ended 31 December 2011
(c) Depreciation for the year ended 31 December 2011
Receiver necessary statement The receiver may, if necessary, require the statement to be submitted by: Past or present officers of the company Persons who have taken
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on 31.12.2001 the following trail balance sheet was prepared from the book of raju debit credit sundry debators 50,ooo - sundry creditors -
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