ΛΥΚΕΙΟ ΠΑΡΑΛΙΜΝΙΟΥ ΣΧΟΛΙΚΗ ΧΡΟΝΙΑ:

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1 ΛΥΚΕΙΟ ΠΑΡΑΛΙΜΝΙΟΥ ΣΧΟΛΙΚΗ ΧΡΟΝΙΑ: ΓΡΑΠΤΕΣ ΠΡΟΑΓΩΓΙΚΕΣ ΕΞΕΤΑΣΕΙΣ ΜΑΪΟΥ - ΙΟΥΝΙΟΥ 2014 ΗΜΕΡΟΜΗΝΙΑ: 04/06/2014 ΜΑΘΗΜΑ: ΛΟΓΙΣΤΙΚΗ ΔΙΑΡΚΕΙΑ ΕΞΕΤΑΣΗΣ: 2:30 ΤΑΞΗ: Β ΚΑΤΕΥΘΥΝΣΗΣ ΩΡΑ: 7:45 π.μ. 10:15 π.μ. Οδηγίες; 1) Επιτρέπεται η χρήση μη προγραμματιζόμενης Υπολογιστικής Μηχανής που φέρει τη σφραγίδα του σχολείου. 2) Να γράψετε με μελάνι μπλε. 3) Δεν επιτρέπεται η χρήση διορθωτικού υγρού ή ταινίας. 4) Όλοι οι υπολογισμοί σας να φαίνονται καθαρά στο Τετράδιο Απαντήσεων σας. 5) Να συμμορφώνεστε πρόθυμα με τις οδηγίες των επιτηρητών. 6) Η ΔΟΛΙΕΥΣΗ ΤΙΜΩΡΕΙΤΑΙ ΑΥΣΤΗΡΑ Το εξεταστικό δοκίμιο αποτελείται από τρία (3) Ζητήματα, το ΖΗΤΗΜΑ Α, το ΖΗΤΗΜΑ Β και το ΖΗΤΗΜΑ Γ. Να απαντήσετε ΔΥΟ από τα Τρία ΖΗΤΗΜΑΤΑ. ΤΟ ΕΞΕΤΑΣΤΙΚΟ ΔΟΚΙΜΙΟ ΑΠΟΤΕΛΕΙΤΑΙ ΑΠΟ ΕΞΙ (6) ΣΕΛΙΔΕΣ Ανάλυση Ζητημάτων Ζήτημα Α 1. Trading A/c, Profit & Loss A/c and Balance Sheet. 2. Depreciation Ζήτημα Β 1. Three Column Cash Book 2. Provisions for Bad Debts 3. Income & Expenses Ζήτημα Γ 1. Journal Suspense A/c 2. Purchases Ledger Control A/c 3. Discounts

2 Ζ Η Τ Η Μ Α Α Ερώτηση 1 The following Trial Balance was extracted from the books of A. Watson, a sole trader, on 31 st December Debtors Creditors Discounts Purchases and Sales General Expenses Fixtures and Fittings Insurance and Rates Sales and Purchases Returns Premises Cash in hand 540 Bank Overdraft Wages and Salaries Bills Payable Bad Debts Recovered 760 Stationery 940 Bad Debts Bills Receivable Drawings Carriage Inwards 750 Stock 1/1/ Capital 1/1/ Provision for Depreciation of Fixtures and Fittings The following additional information was available at 31 st December 2013: 1. Closing Stock was valued at of Debtors is to be written off as Bad. 3. On the remaining Debtors 5% Provision is to be made of Rates was Due of Salaries was prepaid of Stationery is still in stock. 7. Depreciate Fixtures and Fittings by 10% per annum (reducing balance method) and Premises by 5% (Direct Way). a) Prepare the Trading and Profit and Loss a/c for the year ending 31 st December 2013 and a Three Column Balance Sheet as at that date. (36 marks) b) Show the Capital A/c as it would appear in Watson s General Ledger. (4 marks) (Total: 40 marks)

3 Ερώτηση 2 T. Thomas, a sole trader, purchases on 1 st January 2012 a Motor Vehicle for It is expected that the useful life of the Motor Vehicle will be 5 years and its scrap value (υπολειμματική αξία) 800. If T. Thomas uses the Direct Way of Depreciation, show the Motor Vehicle A/c for the years 2012 and 2013 using: a) The straight line method (5 marks) b) The reducing balances method, with a depreciation rate of 10%. (5 marks) Note: You must indicate in your answer, at the head of each account which method has been used, straight line or reducing balance. (Total: 10 marks) (Grand Total: 50 marks) Ζ Η Τ Η Μ Α Β Ερώτηση 1 J. Williams, a sole trader, enters all his cash and bank transactions in a three column Cash Book. The following are his transactions for the month of April 2014: April 01 Cash in hand 530. Cash at Bank April 04 Received a cheque for 580 from A. Peterson, in full settlement of a debt of 600. This was paid into the bank the same date. April 08 Paid to B. Brown by cheque 670 in full settlement of a debt of 730. April 10 Paid salaries by cheque 860. April 12 Paid to A. Red 388 by cash after he had deducted a 3% cash discount. April 13 Sold goods for 700 in cash and 400 by cheque. April 15 Received a cheque 195 from C. Crown in full settlement at a debt 200. April 18 The bank as dishonoured returned the cheque from A. Peterson. April 20 Bought stationary 260 by cash. April 21 Paid into his bank all his cash and cheques (except 240). April 23 Drew a cheque for 900 in favour of SELF, being in respect of drawings. April 26 Paid electricity 120 by cash. April 28 Drew a cheque 380 for office cash. Draw up the Three Column Cash Book to record the above transactions and carry down the balances. (20 marks) Σημείωση: Για την επίλυση της πιο πάνω άσκησης να χρησιμοποιηθεί ο σχετικός πίνακας που επισυνάπτεται στο τετράδιο απαντήσεων.

4 Ερώτηση 2 A. Williams, a sole trader, had always made a Provision for Bad Debts at the rate of 5% on Debtors. On 1 st January 2013 the Provision for Bad Debts brought down was 420. The amount of Bad Debts written off during 2013 was 980. On 31 st December 2013 the remaining Debtors totalled to and the usual Provision for Bad Debts is to be made. a) Write up the accounts: Bad Debts, Provision for Bad Debts, and Profit and Loss extract for the year ended 31 st December (12 marks) b) Show the Balance Sheet extract as at 31 st December (3 marks) (Total: 15 marks) Ερώτηση 3 A. Adams, a sole trader, started his business on 1 st January The following information was extracted from his books for the year During the year ended 31 st December 2013 the following amounts were paid/received: Ledger Accounts Wages and Salaries A/c - Paid Rent A/c Received On 31 st December 2013 you are given the following information: I. Salaries prepaid 120 and Wages accrued 200. II. The monthly rent was 600. a. Draw up the ledger accounts for the year (8 marks) b. Show the transfers to Profit and Loss Account. (4 marks) c. Show the extract Balance Sheet. (3 marks) (Total: 15 marks) (Grand Total: 50 marks) Ζ Η Τ Η Μ Α Γ Ερώτηση 1 The Trial Balance extracted from W. White on 31 st October 2013, did not agree and the difference was entered in a Suspense A/c. The following errors were later discovered and accounted for the whole difference. 1. Sale of goods to D. Elliot for 170 was posted to the credit side of his account. 2. Discount received 220 had been posted to the debit side of the Discounts A/c (a single account for both discounts). 3. Machinery sold for had been credited to Sales A/c. 4. Purchase of goods for 450 from D. Evans was posted to his Personal A/c as An amount of 580 received from debtor A. Adams, was correctly entered in the Cash Book but no other entry was made in the Ledger. 6. The balance of Petty Cash Book 50 was omitted from the Trial Balance.

5 a) The necessary Journal entries to correct the above errors (without narrations). (15 marks) b) The Suspense A/c to bring out the original difference in the Trial Balance. (5 marks) (Total: 20 marks) Ερώτηση 2 The following information was extracted from the books of A. Black for the year ended 30 th November Sales Credit - Cash Purchases Credit - Cash Cash and Cheques Received from Credit Customers Cash and Cheques paid to credit Suppliers Discounts Allowed (all to credit customers) Discounts Received (all from credit suppliers) 850 Bought Ledger credit balance transfer to Sales Ledger 150 Sales Ledger debit balance transferred to Bought Ledger 250 Bad Debts written off 350 Bills Receivable Bills Payable Sales Returns Purchases Returns Bills Receivable Dishonored 300 Purchases Ledger balances 1 st December 2012 Debit - Credit Purchases Ledger minority balance as at 30 th November Prepare the Purchases Ledger Control Account on 30 th November (Total: 18 marks)

6 Ερώτηση 3 During December 2013, D. Dickson had the following transactions: December 01 G. Green A/c (Debtor), opening balance December 07 D. Dickson purchased goods (catalogue price) from B. Brown (new supplier) with a trade discount 20%. December 10 December 14 December 16 D. Dickson returned goods 400 (catalogue price) to B. Brown. G. Green sent a cheque to D. Dickson in full settlement of his account. D. Dickson paid in cash to B. Brown in full settlement of his account. Open the Personal Accounts (Debtor A/c and Creditor A/c) and the Discount Accounts in the ledger of D. Dickson, and enter therein the necessary transactions showing any transfers in the Profit and Loss Account. Show all your workings. (12 marks) (Grand Total: 50) ΤΕΛΟΣ ΔΟΚΙΜΙΟΥ Οι Εισηγητές Φλωρεντία Χατζηγεωργίου Πανίκκος Στεφανή Ο Διευθυντής Ο Συντονιστής Β.Δ. Αδάμος Μάρκου Ανδρέας Φιλίππου