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300 „ P. & L . A/C 90 £390 £390 Oct. Dr. 1962 Sept. 30 To Balance 1 By Provision b/d Rent & Rates Account £ 1962 380 Sept. 30 „ Rent Accrued c/d 40 Cr. £ By PrepaymentRates c/d „ P. «& L. A/c £420 Oct. 1 To Prepayment b/d 60 200 60 360 £420 Oct. 1 By Rent Accrued b/d 40 More quickly the charges to Profit & Loss Account can be calculated: Bad Debts Amounts written off" less decrease in Provision. £190 - £100 Rent & Rates. = £90. Balance on Account plus accrual less prepayment £380 + £40 - £60 = £360.

1 By Rent Accrued b/f 66 Notes: Rates. At 31st December the amount prepaid is one quarter of the annual sum: 31st December, 1961 J of £88 31st December, 1962 i of £96. Insurance. At 31st December the amount prepaid is one half of the annual premium. The charge to Profit & Loss Account is £406. Is this correct? We can check it by adding together the true annual expense for each of the items. a. —31st Dec. a. Insurance: Premium for one year. Rent: Annual charge as increased for 1962 Expenditure actually incurred during 1962 22 72 94 48 264 £406 Rent, Rates and Insurance are expenses, the charge for which is based on the passage of time.

A/c 30 30 £60 36 A C C O U N T I N G P R I N C I P L E S AND P R A C T I C E The correct charge for the half year is made in the Profit & Loss Account and in the Balance Sheet there is entered an asset: Prepayment £30. EXAMPLE 9 Write up the Rent, Rates and Insurance Account for the year ended 31st December, 1962 from the following information: On 1st January, 1962 the rent for the quarter to 31st December, 1961 was owing. The Rates for the year to 31st March, 1962 amounted to £88 and had been paid in October, 1961.

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Accounting Principles and Practice. The Commonwealth and International Library: Commerce, Economics and... by S. Hall, N. Skene Smith

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