ACC 566 Assessment 2: FIFO Method, Ledger Posting, Adjusted Trial Balance

This document covers ACC 566 Assessment 2 which includes FIFO method, ledger posting, and adjusted trial balance. It also covers topics like internal control, risk of employee theft, and ways to prevent it.

ACC 566

Table of Contents
Assessment 2..............................................................................................................................3
Question 1..................................................................................................................................3
i).............................................................................................................................................3
ii)............................................................................................................................................5
iii)...........................................................................................................................................7
iv).........................................................................................................................................11
v)..........................................................................................................................................12
Question 2................................................................................................................................13
i)...........................................................................................................................................13
ii)..........................................................................................................................................13
iii).........................................................................................................................................15
iv).........................................................................................................................................15
Question 3................................................................................................................................17
Introduction..........................................................................................................................17
Internal control and its importance......................................................................................17
Risk of employee theft.........................................................................................................18
Ways by which bicycles would have stolen.........................................................................19
Procedure to prevent employee theft....................................................................................19
Conclusion............................................................................................................................20
Question 4................................................................................................................................21
References................................................................................................................................23

Assessment 2
Question 1
i)
FIFO
method
Small
bicycles
Date Transaction Uni
ts
Purch
ase
cost
Total
Purchase
cost
Sale
valu
e
Closin
g
units
value of
closing
inventory
02-06-2019 Purchase 100 50 5000 0 100 5000
06-06-2019 Sale 20 0 0 2000 80 4000
13-06-2019 Sale 10 0 0 1000 70 3500
22-06-2019 Purchase 30 55 1650 0 100 5150
24-06-2019 Returned -20 55 -1100 0 80 4050
28-06-2019 Sale 25 0 0 2500 55 2800
30-06-2019 closing
balance
55 5550 5500 2800
Total
purchases
110
Bicycles sold
or returned
55
COGS 275
0
Gross profit 275
0
Formula view:
FIFO
metho
d
Small
bicycle
s
Date Transacti
on
Units Purcha
se cost
Total
Purchase
cost
Sale
value
Closin
g units
value of
closing
inventory
43618 Purchase 100 50 =C4*D4 0 =C4 =E4-F4
43622 Sale 20 0 0 =C5*1
00
=G4-
C5
=G5*D4
43629 Sale 10 0 0 =C6*1 =G5- =G6*D4

00 C6
43638 Purchase 30 55 =C7*D7 0 =G6+C
7
=H6+E7
43640 Returned -20 55 =C8*D8 =0 =G7+C
8
=H7+E8
43644 Sale 25 0 0 =C9*1
00
=G8-
C9
=(45*50)+
(10*55)
43646 closing
balance
=C4-C5-
C6+C7+
C8-C9
=E4+E7+E8 =SUM(
F4:F10
)
=H9
Total
purchases
=C4+C7+
C8
Bicycles
sold or
returned
=C5+C6+
C9
COGS =0+E10-
H10
Gross
profit
=5500-
C13
large bicycles
Date Transaction Unit
s
Purchas
e cost
Total
Purchase
cost
Sale
valu
e
Closin
g units
value of closing
inventory
02-
06-
2019
Purchase 100 50 5000 0 100 5000
06-
06-
2019
Sale 10 0 0 1000 90 4500
22-
06-
2019
Purchase 10 55 550 0 100 5050
28-
06-
2019
Sale 15 0 0 1500 85 4300
30-
06-
2019
closing balance 85 5550 2500 4300
Total
purchases
110
Bicycles sold
or returned
25
COGS 1250
Gross profit 1250

Formula view:
large
bicycle
s
Date Transaction Units Purch
ase
cost
Total
Purchase
cost
Sale
value
Closin
g units
value of
closing
inventory
43618 Purchase 100 50 =N4*O4 0 =N4 =P4-Q4
43622 Sale 10 0 0 =N5*10
0
=R4-
N5
=R5*O4
43638 Purchase 10 55 =N6*O6 0 =R5+
N6
=S5+P6
43644 Sale 15 0 0 =N7*10
0
=R6-
N7
=(75*O4)+(1
0*O6)
43646 closing
balance
=N4-
N5+N6-
N7
=SUM(P4
:P7)
=SUM(
Q4:Q7)
=S7
Total
purchases
=N4+N
6
Biclycles
sold or
returned
=N5+N
7
COGS =0+P8-
S8
Gross profit =Q8-
N11
ii)
Date Particulars Amoun
t (Dr)
Amount
(Cr)
01-Jun Bank A/c
To Capital
(Capital introduced in business)
30000
30000
02-Jun Purchases A/c
To Red bike rock ltd.
(Purchase of 100 small bicycles and 100 large
bicycles on credit)
10000
10000
04-Jun Delivery cost A/c
To Fast freight ltd
300
300

(Invoice received for delivery charges)
05-Jun Stall fees A/c
To Bank
(Cheque sent for the stall fees)
300
300
06-Jun Bank A/c
To sales
(Sale of 20 small and 10 large bicycles for
cash)
3000
3000
10-Jun Red bike rock ltd
To bank
To discount received
(Payment made to red bike rock ltd after
availing the discount)
10000
9800
200
13-Jun Local childcare center A/c
To sales
(Sale of 10 small bicycles on credit)
1000
1000
15-Jun Fast freight A/c
To bank
(cheque sent for invoice received earlier)
300
300
22-Jun Purchases A/c
To Red bike rock ltd.
(Purchase of 30 small bicycles and 10 large
bicycles on credit)
2200
2200
23-Jun Delivery cost A/c
To Fast freight ltd
(Invoice received for delivery charges)
180
180
24-Jun Red bike rock ltd A/c
To purchases
(Returned 20 small bicycles due to damages)
1100
1100
28-Jun Bank A/c 4000

To sales
(Sale of 25 small and 15 large bicycles for
cash)
4000
iii)
Ledger posting
Purchase A/c
Date Particulars Amount Date Particulars Amount
02-Jun To Red bike rock ltd 10000 24-Jun by Red bike rock
ltd
1100
22-Jun To Red bike rock ltd 2200
30-Jun By closing balance 11100
12200 12200
Bank A/c
Date Particulars Amount Date Particulars Amount
01-Jun To capital 30000 05-Jun By stall fees 300
06-Jun To sales 3000 10-Jun By red bike rock ltd 9800
28-Jun To sales 4000 15-Jun By fast freight ltd 300
30-Jun By closing balance 26600
37000 37000
Capital
A/c
Date Particulars Amount Date Particulars Amount
01-Jun By bank 30000
30-Jun To closing balance 30000
30000 30000
Red bike rock ltd A/c
Date Particulars Amount Date Particulars Amount
10-Jun To bank 9800 02-Jun By purchases 10000
10-Jun To discount received 200 22-Jun By purchases 2200
24-Jun To purchases 1100
30-Jun To closing balance 1100

12200 12200
Fast freight ltd A/c
Date Particulars Amount Date Particulars Amount
15-Jun To bank 300 04-Jun By delivery cost 300
30-Jun To closing balance 180 23-Jun By delivery cost 180
480 480
Delivery cost A/c
Date Particulars Amount Date Particulars Amount
04-Jun To Fast freight ltd 300
23-Jun To Fast freight ltd 180 30-Jun By closing balance 480
480 480
Stall fees A/c
Date Particulars Amount Date Particulars Amount
05-Jun To bank 300
30-Jun By closing balance 300
300 300
Discount received A/c
Date Particulars Amount Date Particulars Amount
10-Jun By red bike rock ltd 200
30-Jun To closing balance 200
200 200
Local childcare center A/c
Date Particulars Amount Date Particulars Amount
13-Jun To sales 1000
30-Jun By closing balance 1000
1000 1000
Sales A/c
Date Particulars Amount Date Particulars Amount
06-Jun By bank 3000
13-Jun by local childcare
center
1000
28-Jun By bank 4000
30-Jun To closing balance 8000

8000 8000
Formula view:
Ledger posting
Purchase A/c
Date Particulars Amount Dat
e
Particulars Amount
43618 To Red bike
rock ltd
10000 436
40
by Red bike
rock ltd
1100
43638 To Red bike
rock ltd
2200
436
46
By closing
balance
=C25-F22
=SUM(C22:
C24)
=SUM(F22:
F24)
Bank A/c
Date Particulars Amount Dat
e
Particulars Amount
43617 To capital 30000 436
21
By stall fees 300
43622 To sales 3000 436
26
By red bike rock
ltd
9800
43644 To sales 4000 436
31
By fast freight
ltd
300
436
46
By closing
balance
=C35-F31-
F32-F33
=SUM(C31:
C34)
=SUM(F31:
F34)
Capital A/c
Date Particulars Amount Dat
e
Particulars Amount
436
17
By bank 30000
43646 To closing
balance
=F41
=SUM(C42) =SUM(F41:

F42)
Red bike rock ltd
A/c
Date Particulars Amount Dat
e
Particulars Amount
43626 To bank 9800 436
18
By purchases 10000
43626 To discount
received
200 436
38
By purchases 2200
43640 To purchases 1100
43646 To closing
balance
=F52-C48-
C49-C50
=SUM(C48:
C51)
=SUM(F48:
F51)
Fast freight ltd
A/c
Date Particulars Amount Dat
e
Particulars Amount
43631 To bank 300 436
20
By delivery cost 300
43646 To closing
balance
=F59-C57 436
39
By delivery cost 180
=SUM(C57:
C58)
=SUM(F57:
F58)
Delivery cost A/c
Date Particulars Amount Dat
e
Particulars Amount
43620 To Fast
freight ltd
300
43639 To Fast
freight ltd
180 436
46
By closing
balance
=C66
=SUM(C64:
C65)
=SUM(F65)
Stall fees A/c
Date Particulars Amount Dat
e
Particulars Amount
43621 To bank 300
436
46
By closing
balance
=C74

=SUM(C72:
C73)
=SUM(F73)
Discount received
A/c
Date Particulars Amount Dat
e
Particulars Amount
436
26
By red bike rock
ltd
200
43646 To closing
balance
=F79
=SUM(C80) =SUM(F79:
F80)
Local childcare
center A/c
Date Particulars Amount Dat
e
Particulars Amount
43629 To sales 1000
436
46
By closing
balance
=C86
=SUM(C86:
C87)
=SUM(F87)
Sales A/c
Date Particulars Amount Dat
e
Particulars Amount
436
22
By bank 3000
436
29
by local
childcare center
1000
436
44
By bank 4000
43646 To closing
balance
=F97
=SUM(C96) =SUM(F93:
F96)
iv)
Adjusted trial balance

Particulars Amount
(Dr)
Amount
(Cr)
Purchase A/c 11100
Bank A/c 26600
Capital A/c 30000
Red bike rock ltd A/c 1100
Fast freight ltd A/c 180
Delivery cost A/c 480
Stall fees A/c 300
Discount received A/c 200
Local childcare centre
A/c
1000
Sales A/c 8000
Total 39480 39480
Formula view:
Adjusted trial balance
Particulars Amount (Dr) Amount (Cr)
Purchase A/c =F24
Bank A/c =F34
Capital A/c =C42
Red bike rock ltd A/c =C51
Fast freight ltd A/c =C58
Delivery cost A/c =F65
Stall fees A/c =F73
Discount received A/c =C80
Local childcare centre A/c =F87
Sales A/c =C96
Total =SUM(B103:B112
)
=SUM(C103:C112)
v)
Adjustment entry:
Closing stock A/c Dr. 7100
To Trading A/c 7100

Question 2
i)
To,
Mr & Mrs. Wheeler
Subject: Reason for the difference in bank ledger and bank statement
In the business, there are various accounting records which are maintained and one is the
bank account. There are circumstances in which the bank account will not be matching with
the bank statement (Onuoha and Amponsah, 2012). This is due to errors or omissions which
are made in the accounts. There are times when certain entries are made by the bank but are
not entered to in the accounts or company records the amount but the same has not been
entered in the bank statements. Due to all of these the deviation in balances is faced.
In order to deal with this, there is the bank reconciliation statement which is prepared. In that
company is required to enter all the deviations which have been identified and by this the
balances in the accounts and bank statement is matched. The main purpose of this statement
is to reconcile the balances in an adequate manner (Sunarya, Nurhaeni and Haris, 2017). For
the making of this, there are several additions and deductions which are to be made. In this,
all the prepayments or outstanding amounts will be considered. The cheques which have been
issued but nor presented will also be included. By considering all of them the balance will be
reconciled and the deviation which is present will be eliminated.
ii)
Bank reconciliation account:
Bank reconciliation statement of Little red riding
As at 31st August 2019
Particulars Details Amount
Cash balance as per bank statement 19040
Items to be added to Bank statement:
EFT-red bikes rock ltd 12-08-
2019
2200
EFT-red bikes rock ltd 23-08-
2019
900

Cash deposit 23-08-
2019
900
Bank fees 31-08-
2019
60
Total amount to be added 4060
Items to be deducted from bank
statement
Prepaid deposit 02-08-
2019
500
EFT-Fast freight ltd 15-08-
2019
9
Cheque 4 16-08-
2019
160
Cheque 8 23-08-
2019
260
Cheque 9 25-08-
2019
390
Cash deposit 30-08-
2019
4500
Interest 31-08-
2019
20
Total amount to be deducted 5839
Balance as per cash ledger 17261
Formula view:
Bank reconciliation statement of Little red riding
As at 31st August 2019
Particulars Details Amount
Cash balance as per bank statement 19040
Items to be added to Bank statement:
EFT-red bikes rock ltd 43689 2200
EFT-red bikes rock ltd 43700 900
Cash deposit 43700 900
Bank fees 43708 60
Total amount to be added =SUM(C9:C12)
Items to be deducted from bank
statement
Prepaid deposit 43679 500
EFT-Fast freight ltd 43692 9
Cheque 4 43693 160

Cheque 8 43700 260
Cheque 9 43702 390
Cash deposit 43707 4500
Interest 43708 20
Total amount to be deducted =SUM(C16:C22)
Balance as per cash ledger =C7+C13-C23
iii)
Adjusting entries:
Bank A/c Dr 4100
To Accounts receivable 4100
(Deposits omitted in cash book)
Accounts payable A/c Dr 3919
To bank 3919
(Payments omitted to be recorded)
Bank A/c Dr 20
To Interest 20
(Deposits omitted in cash book)
Bank fees A/c Dr 60
To bank 60
(Payments omitted to be recorded)
iv)
Bank
account
Date Particulars Amoun
t
Date Particulars Amoun
t
01-Aug To Opening balance 12060 02-
Aug
Cheque 3 200
07-Aug To deposits 3600 15-
Aug
EFT - Fast Freight Ltd 199

16-Aug To deposits 4200 16-
Aug
Cheque 4 160
23-Aug To deposits 4300 18-
Aug
Cheque 5 280
30-Aug To deposits 500 18-
Aug
Cheque 6 250
31-Aug To Accounts
receivable
4100 23-
Aug
EFT - Red Bikes Rock
Ltd
3400
31-Aug To interest 20 22-
Aug
Cheque 7 2000
23-
Aug
Cheque 8 260
25-
Aug
Cheque 9 390
25-
Aug
Cheque 10 260
31-
Aug
By bank fees 60
31-
Aug
By accounts payable 3919
31-
Aug
By closing balance 17402
28780 28780
Formula View:
Bank
accoun
t
Date Particulars Amount Da
te
Particulars Amount
43678 To Opening
balance
12060 43
67
9
Cheque 3 200
43684 To deposits 3600 43
69
2
EFT - Fast
Freight Ltd
199
43693 To deposits 4200 43
69
3
Cheque 4 160
43700 To deposits 4300 43
69
5
Cheque 5 280
43707 To deposits 500 43
69
5
Cheque 6 250

43708 To Accounts
receivable
4100 43
70
0
EFT - Red
Bikes Rock
Ltd
3400
43708 To interest 20 43
69
9
Cheque 7 2000
43
70
0
Cheque 8 260
43
70
2
Cheque 9 390
43
70
2
Cheque 10 260
43
70
8
By bank fees 60
43
70
8
By accounts
payable
3919
43
70
8
By closing
balance
=C44-F31-F32-F33-F34-F35-
F36-F37-F38-F39-F40-F41-F42
=SUM(C
31:C43)
=SUM(F31:F43)
Question 3
Introduction
In this report, the internal control and issues which are faced because of the same will be
discussed. There will be an inclusion of the importance of the internal control in the
company. The risk of employee theft will be discussed and with that, it will be considered
that how big it is in Australia. The manner in which theft is made will be discussed. With
this, there will be involvement of the control which needs to be established so that the theft
can be controlled.
Internal control and its importance
Internal control is the process which is established in the business so that all of the systems
and tasks which are performed in the company can be evaluated. In the business, there are
various processes which are undertaken and with that, the company will be able to manage
them in an effective manner (Hoitash, Hoitash and Johnstone, 2012). If the internal control

will be strong then it will be able to save the business from the risks which are involved and
that will be beneficial for the company. All of the frauds and errors which are taking place in
the business will be identified in an effective manner and then they will be controlled to
ensure that they are not occurring in the future period.
There are various assertions which are involved in the financial statements and with the help
of the internal control, it will be possible for the business to address then in the best possible
manner. If there will be weak internal control then it will not be possible and the business will
be then affected in an adverse manner (Newton et al., 2015). There are many issues in
relation to misstatement which are detected and if the company will be having proper control
then it can be detected and eliminated. With this, there will be a proper system which will be
set so that they do not occur and the business is free from any kind of the misstatements.
There are various policies which are involved in the business and it is important that they
shall be followed and implemented in the best manner. In this process, the internal control
will play a great role as this will be controlling all the systems and will be incorporating the
practices in the process which will be making them be applied in the best manner
(Hermanson, Smith and Stephens, 2012). All of these will be the main benefits which will be
obtained from the implementation of the internal control in the business and this will be
making the business to run in an effective and efficient manner.
Risk of employee theft
In the business, there are various products which are supplied and in relation to them, there
are several risks which are included. It is required that they shall be taken into account and
for that the identification of them is highly required. There is the theft by employees which
has been noted in the company and it is required that there shall be proper steps which are to
be taken in this respect (Thornhill, 2015). Employee theft is the situation in which the
employees of the company stole the products which are manufactured in the company. They
take advantage of the trust which the owner has on them and takes the assets from the
business without noticing anyone. It is the main issue which is found in Australian
companies. This is because of the weak internal control system that exists in the business. A
company is therefore required to have the proper internal control. There is the system in
which proper steps are included and a proper system is there where the recording of the
inventory is made. With that, the entire sock is on notice and there will be a reduction in the

theft. The products which will be stolen will be identified and they will be noted with the
checking of the records.
In such kind of situations, the company is to suffer the losses and to deal with this, there is a
need for internal control. There are various measures which are taken and also on the
identification the steps are taken and punishment is provided to the ones found guilty.
Ways by which bicycles would have stolen
In the company, there are the bicycles which have been stolen and in order to take the
adequate measures for the same, there is the need to identify the ways y which the same has
been done by the employees (Gonzalez-Navarro, 2013). It is required because without
ascertainment of the ways it will not be possible to determine the steps and system which
needs to be incorporated in the business process.
The employees would have stolen the bicycles because of the weak system. They would be
taking advantage of this and would have stolen the bicycles. They must be responsible for all
the process and so there was no check which was made and this lead to the easy process of
taking the goods out of the company.
The employees much have opened the face vendor’s account. This is made by creating the
fake accounts and then the entries are passed on their names. The payment is never received
and they are treated as bad debts. The employees take advantage of the reporting methods and
make the modifications in the accounts by entering the fake sales.
The third way which can be used is by the stocktaking process. If there is the no proper
accounting of the stock then the theft becomes much easier. The employees will be taking
advantage ad will take bicycles for which the realization will not be made as there is no
recording which is made (Hinz et al., 2015). The accounting is made weekly and till then
there are no records by which the theft can be identified in the business.
Procedure to prevent employee theft
The employee theft is the adverse situation for the company and it needs to be controlled.
Due to this, it is required that there shall be control which shall be made and the condition
shall be improved. This will be done with the help of undertaking of the various steps which
will be implementing a check on this issue.

The main measure which can be taken is the implementation of effective and strong internal
control. There will be a proper internal control system which will be implemented and by the
help of this control will also be established in this situation. There will be a proper system
which will be set and that will help the company as the products will not be allowed to be
taken without the proper recording (Van Lierop et al., 2015). There will be a system in which
the product before being taken will have to be passed through a procedure and that will be
saving the company.
A zero-tolerance policy shall be established in which it will be mentioned that company will
not be entertaining any of the fraud or error and if anyone is found to do so will have to
undergo the severe punishment. A statement will be provided in relation to the prohibition of
employee theft and that will be circulated in all the departments. There will be the inclusion
of the punishment too and also the examples will be set by punishing the employees and this
will restrain others from undertaking the same activity in the future.
There will be appropriate segregation of the duty which will be made. In this, all of the steps
of any process will be performed by different persons. By this, the control and check will be
established (Reyns, 2013). A person will not have access to all the operations and so in order
to make the theft, they will have to pass through various levels which will be a difficult task
for them. By the help of this, the theft will be reduced. There will be proper monitoring which
will be made and also the stock register will be maintained in an effective manner as it will be
in the hands of some other persons.
Conclusion
The report has been prepared and in that, all of the aspects in relation to employee theft have
been considered. The meaning of employee theft has been considered and in that the internal
control and its importance has been taken into account. There is the identification of the
manner in which theft is made by the employees and with those measures which can be
undertaken to control them have also been taken into account. This will be beneficial as a
business will be able to safeguard itself. All of this has been included and the proper
knowledge has been gained with the help of this.
Question 4
Memo

Date: 25 September 2019
To: Mr & Mrs. Wheeler
From:
Subject: Depreciation accounting
Depreciation is the accounting method which is used to write off the fixed assets. In the
business, there are various assets which are involved and with the time they lose their value
(Schündeln, 2013). In order to take this into consideration there is the accounting which is
made and in that depreciation is charged to reduce the value every year.
The calculation of the depreciation can be made with the help of various available techniques
and some of them are shown below.
Straight-line method:
Year Depreciation
1 3500
2 3500
3 3500
4 3500
5 3500
6 3500
7 3500
8 3500
9 3500
10 3500
Reducing balance method
Rate of
depreciation
15.56
Year Opening
balance
Depreciation Closing
balance
1 45000 7002 37998
2 37998 5912.489 32085.51
3 32085.51 4992.506 27093.01

4 27093.01 4215.672 22877.33
5 22877.33 3559.713 19317.62
6 19317.62 3005.822 16311.8
7 16311.8 2538.116 13773.68
8 13773.68 2143.185 11630.5
9 11630.5 1809.705 9820.793
10 9820.793 1528.115 8292.677
Units of production method
Rate of
depreciation
0.15
Year Units
produce
d
Rate of
depreciation
depreciation
1 20000 0.15 3000
2 20000 0.15 3000
3 20000 0.15 3000
4 30000 0.15 4500
5 30000 0.15 4500
6 30000 0.15 4500
7 30000 0.15 4500
8 40000 0.15 6000
9 40000 0.15 6000
10 40000 0.15 6000
45000

References
Gonzalez-Navarro, M., 2013. Deterrence and geographical externalities in auto
theft. American Economic Journal: Applied Economics, 5(4), pp.92-110.
Hermanson, D.R., Smith, J.L. and Stephens, N.M. (2012) How effective are organizations'
internal controls? Insights into specific internal control elements. Current Issues in
Auditing, 6(1), pp.A31-A50.
Hinz, O., Nofer, M., Schiereck, D. and Trillig, J. (2015) The influence of data theft on the
share prices and systematic risk of consumer electronics companies. Information &
Management, 52(3), pp.337-347.
Hoitash, R., Hoitash, U. and Johnstone, K.M. (2012) Internal control material weaknesses
and CFO compensation. Contemporary Accounting Research, 29(3), pp.768-803.
Newton, N.J., Persellin, J.S., Wang, D. and Wilkins, M.S. (2015) Internal control opinion
shopping and audit market competition. The Accounting Review, 91(2), pp.603-623.
Onuoha, L.N. and Amponsah, E.B. (2012) Bank reconciliation as a due process imperative
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