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Recording Business Transactions

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Added on  2023/01/03

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AI Summary
This document provides an overview of recording business transactions and the importance of accounting information. It discusses the advantages and disadvantages of accounting for a business. It also includes examples of journal entries and a trial balance. Additionally, it explores the possible impact of Covid-19 on income statements.

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Recording Business Transactions

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Contents
Introduction.................................................................................................................................................3
Assessment 1...............................................................................................................................................3
Part 1.......................................................................................................................................................3
Part 2.......................................................................................................................................................5
Part 3.......................................................................................................................................................6
Part 4.....................................................................................................................................................10
ASSESSEMENT 2................................................................................................................................12
PART A.................................................................................................................................................12
PART B.................................................................................................................................................20
CONCLUSION.............................................................................................................................................23
References.................................................................................................................................................24
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Introduction
Accounting includes monitoring, categorizing, updating and outlining the cash transactions of
the person (Cai, 2019). The framework for the completion of the acquisition and the
corporation's status is established by these records and the analyses extracted from it. It technical
supports the collection by various entities of financial documents and the preparation of trial
accounts and revenue reports. Merits and demerits are addressed in the context of companies.
Covid-19's effect on business income is also discussed.
Assessment 1
Part 1
A. Decision-makers and need for accounting information
The descriptions and review of all statistical details require financial reports in such a way that it
could be recorded in the journal. Such effects are very useful for predictive analytics. Efficient
choices from purchasing to service quality determine the potential opportunity (Viriyasitavat and
Hoonsopon, 2019). The multiple company executives take all actions on the recruitment and
firing of employees, the creation of the benefit target, the preparation of current events and
expenditures, the use of technologies for separate production activities, etc. A corporation's
choice leadership is based on its management mechanisms, which are controlled by the advisory
board or the chairmen. These tasks are then assigned to the management team, together with the
approval needed for them to be executed.
In analytical words, financial statements get the necessary business statistics, making it easier for
leadership and analysts to make critical choices. Capabilities are defined are prepared in
compliance with specific frameworks and procedures that are common from across sector
(Hamilton, 2020). It allows them equivalent to many other rivals who by strategic objectives
realize their market standing. Annual statements also offer a framework for executives to
determine whether or not it should variety a strength distribution achievable and monetarily
feasible. In actual market conditions, forecasts and estimates also rely on positive business
financial information. Only is traditional monetary applicable because it enables association on
its own but it also procedures the foundation for the removing of valued information from non-
financial records.
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B. Advantages and disadvantages of accounting for a business
Accounting monitors and reviews the financial reports of a major company on the grounds of the
essence of the regulation. Benefits and risks related to the handling of financial records are as
shown in:
Advantages:
Decision-making - The executive committee wants statistics and business decision-
making. Account books have a role to play in the company (Zhang, Wang and Zhu,
2019). It delivers intelligences on the business's cash streams as well as many other
expenditure and transactions, allowing forecasting operating deficits or deficits in a
reasonable time. It also purposes to deliver mistake and accountability that can
discourage and recognize fraud.
Proof in legal proceedings - Bookkeeping archives help as an operative background for
the main monetary contract specified confidential. After any difference happens, it will
then performance as lawful resistant beforehand the judgements. Enterprises must have
archives in the arrangement agreed in the Rule but after consuming been studied by
autonomous auditors, send them to the Recordkeeping.
Disadvantages:
Records just financial factors - among the effective important limitations of revenue
recognition is that this implements to managing of money transfers, like consumer
conditions, political environment, legal and controlling rubrics, etc., have significant
analysis for business practices. They are not recorded in financial accounts and have an
erroneous picture during effective decision making.
Historical nature - Amounts are listed in individual spending accounts and price shifts
are not taken into consideration. This helps financial documents of historical value in the
books of accounts (Mola, Microsoft Technology Licensing LLC, 2019). These
documents are then regarded as a prerequisite for predicting future outcomes. It loses the
period value of resources and the changes that come with that as well; making projections
dependent on historical costs do not necessarily have the best basis for predicting events
in the future.

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Part 2
A. Journal Entries for the month of February 2020
Date Particulars Debit (£) Credit (£)
…01/02/20.. ……Asma Ltd. A/c..........................Dr.
…To Office fixtures A/c
(Unsuitable office fixtures returned to Asma
Ltd.)
………350……..
……..350……
….04/02/20
…..
……Bad debt A/c............................Dr.
……To S. Keyes….
(Debt from S.Keyes written off as bad)
…..85….
…..85….

09/02/20….
……. Machinery A/c.........................Dr.
…. To Bank A/c….
…. To TS Co. A/c….
(Machinery bought from TS Co. on part cash
and part credit)
…..2300…..
….20….
…2100…

13/02/20….
……Bank A/c...................................Dr.
…. Bad debt A/c.............................Dr.
… To S. Hill A/c….
(Only £220 received out of £270 from
bankrupt debtor S. Hill as full and final
settlement)
….220….
….50….
…270…

20/02/20…
……Drawings A/c............................Dr.
To Purchases A/c
(Goods taken for personal use by owner)
….180
…180….

26/02/20….
……Drawings A/c..........................Dr.
….. To Insurance A/c…..
(Personal insurance bill debited to business
not stands corrected)
….85….
85….
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….28/02/20
…..
…..TS Co. A/c..............................Dr….
…To Bank A/c….
(Half payment of machine credit paid by
owner to TS Co)
…1050…..
….1050….
Part 3
A. General ledger
Ledger Accounts
(Amounts in GBP)
Capital Account
Date Particulars Amount Date Particulars Amount
….01/02/2
0…. ……By Bank A/c…..
….21500
….
….01/02/2
0…. ….By Van A/c….
….25000
….
….01/02/2
0….
….By Office Fixture
A/c…. ….800….
….29/02/
20…. ….To Balance c/f….
….47300
….
….Total….
….47300
…. ….Total….
….47300
….
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Bank Account
….Date
. ….Particulars ….
….Amou
nt
….Date
. ….Particulars….
….Amou
nt….
….03/02/2
0…. By Cash A/c………
1500……
01/02/20 To Capital A/c……… 21500
04/02/20
……… By Van A/c………
4800……
02/02/20 To Loan A/c……… 2500
19/02/20
………
By Nissan Co.
A/c………
5200……
25/02/20 To Cash A/c……… 350
28/02/20
……… By Office Fixture A/c
620……

29/02/20
……… By Balance c/f………
12230
……
Total
24350…
…… Total……… 24350
Van Account
Date……
Particulars ………
Amount
………
Date……
Particulars………
Amount
………
01/02/20
……… To Capital A/c………
………
25000
04/02/20
……… To Bank A/c………
4800……

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08/02/20
……… To Nissan Co. A/c………
5200……

29/02/20
……… By Balance c/f………
35000
……
Total………
35000…
…… Total………
………
35000…
……
Quick Office Ltd Account………
Date……
Particulars ………
Amount
………
Date……
Particulars………
Amount
………
05/02/20 By Office Fixture A/c 1100
29/02/20 To Balance c/f 1100
Total 1100 Total 1100
Cash Account
Date Particulars Amount Date Particulars Amount
15/02/20
………
By Office Fixture
A/c……… 70……… 03/02/20 To Bank A/c………
1500……

25/02/20
……… By Bank A/c………
350……

29/02/20
………
By Balance c/f ………
1080……
Document Page

Total………
1500……
Total………
1500……

Nissan Co. Account
Date Particulars Amount Date Particulars Amount
08/02/20
……… By Van A/c………
5200……

19/02/20
……… To Bank A/c………
5200……

Total………
5200……
Total………
5200……

Office Fixture Account
Date……
Particulars ………
Amount
………
Date……
Particulars………
Amount
………
01/02/20
……… To Capital A/c……… 800
05/02/20
………
To Quick Office Ltd
A/c………
1100……

15/02/20
……… To Cash A/c……… 70………
28/02/20 To Bank A/c……… 620……
Document Page
………
29/02/20
……… By Balance c/f………
2590……

Total………
2590……
Total………
2590……

Loan Account………
Date Particulars Amount Date Particulars Amount
02/02/20
……… By Bank A/c………
2500……

29/02/20
……… By Balance c/f………
2500……

Total………
2500……
Total………
2500……

B. Trial Balance as at 28th Feb 2019
Trial Balance
(at the month ending 29/02/2020)
(Amounts in GBP)
Particulars……… Debit……… Credit………

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Capital Account……… 47300………
Bank Account……… 12230………
Cash Account……… 1080………
Van Account……… 35000………
Quick Office Ltd. Account……… 1100………
Office Fixture Account……… 2590………
Loan Account……… 2500………
Total……… 50900……… ………50900
Part 4
A. Income Statement for the year ending 30th Sept 2019
Profit and Loss Account………
(for the year ending 30th Sept 20) ………
Particulars Amount Particulars Amount
Opening Stock………
36000…
…… Sales………
80000……

Purchases………
150000
………
Less: Returns
Inwards………
-
2000……
78000………
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Less: Returns
Outwards……… -600
149400
……… Closing Stock………
120000……

Carriage Inwards………
720……

Gross Profit c/f………
11880
……
Total………
198000
……… Total………
198000……

Carriage
Outwards………
400……

Gross Profit
c/d……… 11880………
Motor Expenses………
1200…
……
Rent………
5000…
……
Telephone
Charges………
620……

Wages and
Salaries………
32000…
……
Insurance………
830……

Office Expenses………
600……

Sundry Expenses………
300……
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Net profit / (loss)
………………
-
29070
……
Total……… 11880 Total……… 11880………
B. Possible impact of Covid-19 on Income statements
To prosper, enterprises need a sustainable financial, political and religious climate. As shown in
the situation of Aiman Co., but has been successful for the last ten years and reported a downturn
next year, uncertainty in the market climate will lead to a decrease in competition as well as a
reduction in profits among companies.
It really must be remembered that perhaps the effects of Covid-19 for Aiman Co. would be
minimal in the first 2 months, i.e. from September 2019 to March 2020, due to the brief time
here between fiscal quarter as well as the event of an epidemic. After March, due to the lock-
down, there was a significant negative effect on output, distribution network and revenues.
Owing to the disruption in the production process, the amount and time needed for inward and
outward freight increased and income declined due to lower demand, while running expenses
had to be paid accordingly (Aladejebi and Oladimeji, 2019). This has seen the impact on
operating results, and Aiman Co. may have announced a failure due to this fiscal year. The
circumstances of the lock-down of Covid-19 are unique and peculiar. It is not possible to
determine how long the impact would are and how far the economic conditions for the business
would've been. Nor is it reasonable to associate the results of the last year at the trends of the last
ten years. Besides that, it can be assumed to have a bearing on the outcome of the next fiscal
year.
ASSESSEMENT 2
PART A
(a) Journal entries
Dates……… Particulars/details……… Dr. ……… Cr. ………

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1/10/2020……… Bank a/c DR………
Cash a/c DR………
Van a/c DR………
To Capital a/c………
(Being capital fund invested in
business)
8000………
5200………
3000………
16200………
2/10/2020……… Laptop a/c DR………
To bank a/c………
(Being Laptop for business bought
on credit)
1000………
1000………
4/10/2020……… Purchase a/c DR………
To Toys limited
(Being Toys purchased on credit)
2450………
2450………
5/10/2020……… Bank a/c DR………
To sales a/c………
(Being goods sold) ………
1500………
1500………
12/10/2020……… Repairing laptop a/c DR………
To cash a/c
(Being amount paid for repairing
laptop)
80
80
18/10/2020……… Toys limited a/c DR………
To purchase return a/c………
(Being goods returned to Toys
limited)
100………
100………
21/10/2020……… Bank a/c DR………
To rent a/c………
(Being rent paid) ………
500………
500………
23/09/2020……… Cash a/c DR………
Fred a/c DR………
To sales a/c………
(Being goods sold on cash and
1500………
400………
1900………
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credit)
23/10/2020……… Cash a/c DR
To sales a/c………
(Being goods sold)
500………
500………
24/09/2020……… Car a/c DR
To bank a/c………
(Being car purchased)
2500………
2500………
26/10/2020……… Wages a/c DR………
To bank a/c………
(Being wages paid)
820………
820………
31/10/2020……… Rent a/c DR………
To bank a/c………
(Being rent paid) ………
1000………
1000………
30/09/2020……… Drawings a/c DR………
To bank a/c………
(Amount withdraw from bank for
holiday) ………
1600………
1600………
(b) Balance the accounts and bring down an opening balance
Bank a/c
Date……… Particulars…
……
Amount…
……
Date……… Particulars…
……
Amount
1/10/2020…
……
To capital
a/c………
8000……

2/10/2020 By Laptop
a/c………
1000…
……
5/10/2020 To sales
a/c………
1500……

24/09/2020 By Car
a/c………
2500…
……
21/10/2020…
……
To rent
a/c………
500……… 26/10/2020 By Wages
a/c………
820……

31/10/2020 By Rent
a/c…………
1000…
……
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……
30/09/2020 By Drawings
a/c………
1600…
……
31/10/2020
……
By balance
c/d
3080
……
Cash a/c
Date Particulars Amount Date Particulars Amount
1/10/2020 To capital a/c 5200……… 12/10/2020 By Repairing
laptop, a/c
80
23/09/202
0
To sales a/c 1500……… 31/10/2020 By balance c/d 7120
23/10/202
0
To sales a/c 500………
Van a/c
Date Particulars Amount Date Particulars Amount
1/10/2020 To capital a/c 3000……… 31/10/2020 By balance c/d 3000
Capital a/c
Date Particulars Amount Date Particulars Amount
31/10/202
0
To balance c/d 16200 1/10/202
0
By bank
a/c………
8000………
1/10/202
0
By Cash a/c 5200………
1/10/202
0
By Van a/c 3000………

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Laptop a/c
Date Particulars Amount Date Particulars Amount
2/10/2020 To bank a/c 1000 31/10/202
0
By balance c/d 1000
Purchase a/c
Date……… Particulars…
……
Amount Date……… Particulars…
……
Amount…
……
4/10/2020…
……
To Toys
limited……

2450…
……
31/10/2020
……
By balance
c/d
2450……

Toys limited
Date……… Particulars…
……
Amount…
……
Date……… Particulars…
……
Amount
18/10/2020…
……
To purchase
return a/c
100……… 4/10/2020…
……
By Purchase
a/c
2450…
……
31/10/2020
……
To balance
c/d
2350……

Sales a/c
Date Particular
s
Amount Date Particular
s
Amount
31/10/2020……

To
balance
c/d……

3900……

05/10/2020……

By Bank
a/c……

1500……
Document Page
23/09/2020……

By cash
a/c……

1500……

23/09/2020……

By Fred
a/c……

400………
23/10/2020……

By Cash
a/c……

500………
Repairing laptop a/c………
Date Particulars Amount Date Particulars Amount
12/10/2020……… To cash
a/c………
80……

31/10/2020……… By
balance
c/d………
80………
Purchase return a/c ………
Date Particular
s
Amount Date Particular
s
Amount
31/10/2020……

To
balance
c/d……

100……

18/10/2020……

By Toys
limited
a/c………
100……

Rent a/c
Date Particular
s
Amount Date Particular
s
Amount
31/10/2020…… To bank 1000…… 21/10/2020…… By Bank 500……
Document Page
a/c a/c
31/10/2020……

By
balance
c/d……

500……

Fred a/c
Date Particular
s
Amount Date Particular
s
Amount
23/09/2020……

To sales
a/c………
400……

31/10/2020……

By
balance
c/d
400……

Car a/c
Date Particulars Amount Date Particulars Amount
26/09/202
0
To bank
a/c………
2500……

31/10/2020 By balance
c/d
2500………
Wages a/c
Date……… Particulars…
……
Amount…
……
Date……… Particulars…
……
Amount…
……
26/10/2020…
……
To bank
a/c………
820……… 31/10/2020
……
By balance
c/d………
820………
Drawings a/c
Date……… Particular…
……
Amount…
……
Date……

Particulars…
……
Amount…
……

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30/09/2020…
……
To bank
a/c………
1600……… 31/10/20
20
By balance
c/d…………
……
1600………
(c) Trial balance:
………Particulars……… ………DR……… CR………
Bank a/c……… ………3080
Cash a/c……… ………7120………
………Van a/c……… ………3000………
………Capital a/c……… ………16200………
………Laptop a/c……… ………1000………
………Purchase a/c ……… ………2450………
………Toys limited a/c……… ………2350………
………Sales a/c……… 3900………
………Repairing laptop a/c ………80………
………Purchase return a/c
………
100………
………Rent a/c ……… ………500………
………Fred a/c……… ………400………
………Car a/c……… ………2500………
………Wages a/c……… ………820………………
………Drawings a/c……… ………1600………
………22550……… 22550………
(d) Income statement:
Particulars Amount
Sales……… 3900………
………Less: cost of goods sold………
Document Page
………Opening stock……… 0………
Purchases……… ………2450………
………Less: Purchase return……… ……… 100………
………Less: Closing stock……… ………250………
………Gross profit……… ………1800………
………Less: Operating expenses………
………Laptop repairing…. ….80….
………Wages…. ….820….
………Rent…. ….1000….
………Add: Operating income….
………Rent received…. ….500….
………Net Profit…. …. 400….
(e) Statement of financial position
….Assets….
….Fixed Assets….
….Laptop….
….1000
.
….Second-hand car….
….2500
.
….Van….
….3000
.
….Current Assets….
….Bank….
….3080
.
….Cash….
….7120
.
….Fred…. ….400….
….Inventory…. ….250….
Document Page
….Total Assets….
….17350
….
….Equity and Liabilities
….
….Equity ….
….Capital….
….16200
….
….Less: Drawings….
….-
1600….
….Retained earnings…. ….400….
….Current liabilities….
….Toys Ltd. ….
….2350
.
….Total equity and
Liabilities….
….17350
….
(f) Drawings from small business owner would have to be reported in balance sheet as decrease
in assets in business as well as reduction in capital of owner and accounting report has to be kept
in order to trace the money appropriated from business by owners. An account shall be formed
in balance sheet to document purchases carried out in lieu of money withdrawn from the
organization by owners. It is referred to as drawing account. The sum deducted by owner is
reported as a deduction in drawing account. When goods are withdrawn, sum recorded shall be
at cost value of goods. Drawings describes act of extracting cash or money from the organization
from owner(s) for private use (Harvey, McLaney and Atrill, 2013). Drawings may arise when
removing funds from business account, but may also contain something it is called a business
asset, like merchandise that is withdrawn from business for personal usage by owners. Any form
of drawing lowers the money or capital of owner of company, so it is necessary to maintain track
of such drawings and control them in accounts. Conversely, drawings aren't known to be a

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company expenditure. Further Linda’s payment of 1600 from business bank account for week-
long holiday in the Florida seems his personal expense thus should be recognized as drawing. In
case if such expense is for business meeting in Florida then it should be recognized as business
expense there for recognition of a payment as business expense or drawing depends upon its
main purpose whether personal or business.
PART B
Net profit margin…. Net profit/sales*100….
Net profit …. 400….
sales…. 3900….
Net profit margin…. 10.26 %….
Gross profit margin…. Gross profit/sales*100….
….Gross profit …. ….1800….
….sales…. ….3900….
Gross profit margin…. ….46.15%….
….Current ratio…. Current assets/current
liabilities….
….Current assets…. 10850….
….Current liabilities…. 2350….
….Current ratio…. 4.62 times….
….Acid test ratio…. Quick assets/current
Document Page
liabilities….
….Quick assets…. ….10600….
….current liabilities…. ….2350….
….Acid test ratio…. ….4.51 times ….
….Accounts receivable collection
period…. Sales/accounts receivables
….sales…. ….3900….
….accounts receivable…. ….400….
….Accounts receivable collection
period ….9.75….
….Days…. ….37.44….
….Accounts payable turnover ratio…. ….Purchase/accounts
payables….
….Purchase…. ….2450….
…. Accounts payable. …. ….2350….
….Accounts payable turnover ratio…. ….1.042553191….
….days …. ….350….
(ii) Comparison of ratios:
….Industry’s ratio…. ….Linda’s business ratio….
….Net profit margin…. 31%…. ….10.26%….
Document Page
Analysis- Net profit ratio describes the actual profitability status of business as in this ratio net
profit is used which is a sum remain after providing all expenses. As stated in above table
Business’s net profit is just 10.26% while industry’s net margin ratio is 31% indicating that
company is unable to generate profitability enough to meet the industry’s average target (Berry
and Jarvis, 2013).
….Industry’s ratio…. ….Linda’s business ratio….
….Gross profit margin…. ….54%…. ….46.15%….
Analysis- Gross profit is sum of profit generated form core business operations. Gross-profit
ratio of sector is 54% while business’s GP ratio 46.15% which is below the industry benchmark.
This shows that company’s capacity to generate gross profitability is below the industry’s
standards (HASLAM, Tsitsianis, Andersson and Gleadle, 2015).
….Industry’s ratio…. ….Linda’s business ratio….
….Current ratio…. ….2.87 times…. ….4.62 times….
Analysis-Current ratio exhibits the short-term liquidity status of business because this ratio helps
to interpret the relation between current assets and current liabilities. As stated in table current
ratio of business is 4.62 while industry’s current ratio is 2.87 which shows that business’s current
ratio is not favorable in comparison of industry.
….Industry’s ratio…. ….Linda’s business ratio….
….Quick ratio…. ….1.35 times…. ….4.51 times….
Analysis: Quick ratio is ratio which more accurately define business’s short-term liquidity
position. Business’s quick ratio is 4.51 and sector’s quick ratio is 1.35 which shows that major
unfavorable difference in ratio quick ratio is indication that is business’s shorter-term liquidity
ratio is lower.
….Industry’s ratio…. ….Linda’s business ratio….
….Account receivable
days….
….50 days…. ….37 days….

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Analysis: As stated in above table, account receivable collection period of business is 37 days
whereas industry’s ratio is 50 days. Business collection period is below industry ratio which is
indication that company has to improve this ratio to maintain liquidity position.
….Industry’s ratio…. ….Linda’s business ratio….
….Account payable days…. ….72 days…. ….350 days….
Analysis: As stated in above-mentioned table, this has been noted that ratio of sector is
around 72 days, which means that the corporations of the business are requiring time period to
make payments to their trade payable. If the company ratio exceeds 350 days, this means that
their trade payables have not been paid in much less time (Warren, Jonick and Schneider, 2020).
Overall analysis- Overall analysis of different ratios shows that business’s performance in
comparison of industry is poor. Company’s liquidity and profitability ratio is below the industry
standard thus company has to improve performance.
CONCLUSION
From above study-report this has been articulated that Accounting is essential for small
enterprise owners as it allows owners, administrators, customers and other company stakeholders
to assess the fiscal performance of enterprise. Accounting offers essential statistics on costs and
sales, income and loss, losses and reserves for decision-making, preparation and management of
business operations. The primary purpose of accounting requires to document financial activities
in records of accounts for define, quantify and convey economic facts. In addition, tax reporting
authorities mandate one to maintain books at certain amount that records revenue and
expenditures.
Document Page
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