2020 SACSS 3N POA EOY P2 Q1

1 The following are balances extracted from the books of Putri Gift Shop on 31 March 2020

 

$

 

Advertising expense

37 450

 

Cash at bank

3 600

Cr

Cash in hand

1 100

 

Drawings

2 500

 

Sales revenue

202 950

 

Cost of sales

101 000

 

Inventory 

29 000

 

Fixtures and fittings

64 900

 

Capital, 1 April 2019

135 230

 

Loan from May Bank (repayable 2023)

40 000

 

Interest on loan

1 380

 

Property

170 000

 

Trade payables

25 200

 

Trade receivables 

12 100

 

Discount allowed

550

 

Rental income

22 000

 

Commission income

12 000

 

Salary expense

1 000

 

Additional information on 31 March 2020:

1. Commission income was received in advance $3100.

2. Salary expense $1500 was paid by cheque.

3. The owner took goods worth $880 for personal use. This has not been recorded in the books.

4. One quarter of the loan from May Bank is to be repaid on 30 September 2020.

REQUIRED

a. Prepare the statement of financial performance of Putri Gift Shop for the year ended 31 March 2020.

[8]

b. Prepare the statement of financial position of Putri Gift Shop as at 31 March 2020.

[12]

[TOTAL 20]