ࡱ> %` -ubjbj >I̟̟        4P |||hxP ( ƸƸƸr,&$h6 z9 ).2@))  ƸƸh)d Ƹ Ƹ)nU  )Ƹ @w|] G<0(} !* @))   3 >VL>>>KX>>>())))P 44m2P 44P P P         Accounts Payable Part 1 Assessment Task Cover Sheet Students Name:Employer: Please complete and check all shaded sections before mailing to the College. Make sure this cover sheet is securely attached to your Assessment Task. Please (() the type of submission (Full Submission Partial Submission Resubmission Course You Are Enrolled in (() Certificate III in Financial ServicesPartial FNSICACC301A/BCODE: Participant Declaration: I declare that the material contained in this Assessment Task is my own work. XStudents Signature: / / Supervisors Declaration: I verify that the material provided in the attached Assessment Task is the original work of the participant. XSupervisors Signature: Supervisors Name:  / / College Use: Comments Code:  Assessment Result: % Competent % Competence not yet demonstrated Assessed By: Signature:Assessed By: Name: / / Assessment Task Part A  Accounting Equation Refer to Section 1 and 2 in the Accounts Payable Workbook to assist you with answering these questions.  Q1. True or False Assets = Liabilities + Owners Equity Q2. True or False Assets = Liabilities + (Capital + Revenue - Expense) Q3. Calculate Assets given the following information: $10 000 in Capital Rent of $5000 is paid A loan of $6000 Sales of $2000 Assets = $  Q4. Calculate Assets given the following information: $6 000 in Capital Wages of $2000 were paid An overdraft of $2000 is outstanding Commission received of $7000 Assets = $  Assessment Task Part B Accounting Equation Refer to Section 3 4 in the Accounts Payable Workbook to assist you with answering these questions.  Q5. True or False Cash in the bank is an asset. Q6. True or False A bank loan or overdraft is a liability. Q7. True or False Paying for the rent is an income item. Q8. True or False Account Receivable (people who owe you money) is a liability. Q9. True or False Commission received is a revenue item Assessment Task Part C Double Entry Accounting Refer to Sections 5 - 8 the Accounts Payable Workbook to assist you with answering these questions.  Q10. True or False To increase our assets we debit to increase assets Q11. True or False To increase owners equity is a debit Q12. True or False To increase expenses we debit the expenses ledger Q13. True or False To decrease liabilities we debit the liability ledger Q14. True or False To decrease owners equity is a debit Q15. True or False A Chart of Accounts numbering system is the same in every business Q16. True or False In the Chart of Accounts the ledger accounts are grouped together by type. Q17. True or False Transactions get processed to a Journal before they get posted to a ledger Assessment Task Part D Accounts Payable Concepts Refer to Section 9 in the Accounts Payable Workbook to assist you with answering these questions.  Q18. True or False Accounts payable means accounting for, and paying bills a business receives Q19. What does 10% 7 days; net 30 days mean?  Q20. What discount will apply to an invoice for $550 if the terms above were applied and the invoice was paid within 5 days?  Q21. When would a business be given an adjustment or credit note by another business?  Q22. If your business buys trading stock on credit what journal is used?  Q23. If your business buys trading stock by cash what journal is used?  Q24. What are some procedures that a business might put into place for the approval of Accounts Payable?    Q25. Refer to the Documents labelled Attachment 1. If your business has a policy on NOT approving Accounts Payable unless a Purchase Order is raised and until delivery is made what invoices will NOT be approved?    Q26. Which of the invoices are not credit purchases of trading stock and therefore wont be entered into the Purchases Journal?    Q27. What Journal will the invoices for credit purchases of non-trading stock be entered into?  Q28. What journal will cash payments for trading stock and non-trading stock be entered into?  Assessment Task Part E Purchases Journal Refer to Section 10 in the Accounts Payable Workbook to assist you with answering these questions.  Q29. You have received Tax Invoices from suppliers to process (use all invoices provided in attachment 1 even if you have listed them as not approved in Q25, but only if they should be entered into the Purchases Journal). Make the Purchases Journal entries for your business: Purchases Journal PJ DateInvoice NoParticularsFolio (Ref)Purchases net GSTGST PaidTTL          Q30. You have been issued an Adjustment note (one invoice was in excess of what was ordered as a credit note (attachment 1) has been issued. Update the Purchases Returns and Allowances Journal Purchases Returns & Allowances Journal PR DateAdj Note NoParticulars (Account Payable to be debited)Folio (Ref)Purchases Return net GSTGST Paid AdjustmentsTTL     Assessment Task Part F Purchases Ledger Refer to Section 11 in the Accounts Payable Workbook to assist you with answering these questions.  Q31. Total your Purchase Journal Columns and write in the ledger numbers the transactions are to be posted to, AND if the transaction is a debit or credit. Use the Chart of Accounts in your Workbook. Note check you answer by confirming that the total debits = total credits Q32. Total your Purchase Return Journal Columns and write in the ledger numbers the transactions are to be posted to, AND if the transaction is a debit or credit. Use the Chart of Accounts in your Workbook. Note check you answer by confirming that the total debits = total credits Q33. Post the Purchases Journal transactions to the correct ledgers. A range of ledgers (your General Ledger) is provided on the next pages. You may not need all of them for this process. Q34. Post the Purchases Returns Journal transactions to the correct ledgers. A range of ledgers (your General Ledger) is provided on the next pages. You may not need all of them for this process. Q35. Update the Accounts Payable Subsidiary Ledgers for the Purchases and Purchases Returns transactions. Update the ledger folios to show you have done this. Q36. Reconcile the Accounts Payable Subsidiary Ledgers with the Control Ledger: Subsidiary Account No.Account NameBalance OwedTotal: Accounts Payable Control Total: 21. Accounts Payable ControlDateParticularsFolio (ref)DebitCreditBalanceGENERAL LEDGER 50. PurchasesDateParticularsFolio (ref)DebitCreditBalance 25. GST PAIDDateParticularsFolio (ref)DebitCreditBalance 10. Bank AccountDateParticularsFolio (ref)DebitCreditBalance EXPENSE LEDGERS: DetailsFolioDebit (Dr)Credit (Cr)Balance DetailsFolioDebit (Dr)Credit (Cr)Balance DetailsFolioDebit (Dr)Credit (Cr)Balance ACCOUNTS PAYABLE SUBSIDIARY LEDGERS DD Glass & Co AP1 DateParticularsFolio (ref)DebitCreditBalance A1 Suppliers Pty Ltd AP2 DateParticularsFolio (ref)DebitCreditBalance Goods are Us Pty Ltd AP3 DateParticularsFolio (ref)DebitCreditBalance     Please mail this Assessment Task to: Australian College of Commerce and Management Locked Bag 8804, Wollongong NSW 2500   FILENAME Part 1 Accounts_Payable_Assessment_Task_4-08 Australian College of Commerce and Management Page  PAGE 1 of  NUMPAGES 9   FILENAME Part 1 Accounts_Payable_Assessment_Task_4-08 Australian College of Commerce and Management  678AQRS    ȼzn_nVGn jhh^5CJaJh^5CJaJ jh2h^5CJaJh2h^5CJaJh2h^CJaJhh^CJaJhh^CJaJh^h]h^5CJaJh^5CJaJh^CJaJh9h^5CJ aJ hlh^5CJ aJ h5CJ aJ hONV5CJ aJ h [5CJ aJ hV{5CJ aJ h^5CJ 78AGQ $Ifgd^gd^4^$d%d&d'd-D @&M NOPQ]^gd94^$d%d&d'd-D @&M NOPQ]^gdl<gd^P*,uQRS ! ^YPPP6 & F P$If^`Pgd^ $Ifgd^gd^kd$$Ifl0#H  t0H$644 l` apyt0 ! 3 5 8 A B C D ` a c d s t w ʿ~shsZOAZAh9h95CJ\aJh5CJ\aJh^h^5CJ\aJh`5CJ\aJh.5CJ\aJh [5CJ\aJhh^5CJaJ jhCh^5CJaJhCh^5CJaJhh^CJ aJ h^h h^CJaJhfQh^5CJaJh^5CJaJh^CJaJh>h^5CJaJhQwbh^5CJaJ! 5 B C D c d jeeeXOO $Ifgd9 & F$Ifgd^gd^zkd$$Ifl0$~ t0~$644 la & F P$If^`Pgd^          + - Ƚ⭡wmaSֽHwwahRKh^CJaJh:X>h^5>*CJaJh;h^5CJaJhh^]aJhkh^5CJaJhLh^5CJaJh^5CJaJh^5CJaJh]h^5CJaJh]h^5CJ0OJQJaJ0h:X>h^CJaJh:X>h^5CJ\aJh:X>h^5CJaJh;h^CJaJ h^\h9hONV5CJ\aJ     toic^UUU $Ifgd^gd^@&gd^@&gd^gd^kd$$IflJFe$  0~$6    4 layt   - - c^X^^OOOO $Ifgd^@&gd^gd^kdM$$Ifl0#M!  t0H$644 l` ap - E@gd^kd'$$Ifl\#MD   t(H$644 l` ap( $Ifgd^ 1 2 3 : ; < = > fhjlnprtvxz|~˿~vnfn^Rh'Dh^5CJaJh^CJaJhCJaJhf\CJaJhh^5jEhjCJUaJhh^CJaJh:X>h^5CJaJh ;3h^CJaJh%h^CJaJhjCJaJjhjCJUaJhCh^CJaJh^ h%h^ h%h^5B*CJaJphh%h^5CJ\aJ 3 ; < > fhjeX $If]gd^@kd$$Ifl#H$ tH$644 la $Ifgd^@kd$$Ifl#H$ tH$644 law$IfUD]wgd5jlprtvp/@kd8$$Ifl#H$ tH$644 la@kd$$Ifl#H$ tH$644 la $If]gd^@kd$$Ifl#H$ tH$644 lavxz|~pg $Ifgd@kd$$Ifl#H$ tH$644 la@kd$$Ifl#H$ tH$644 la $If]gd^( $Ifgd^gd^@kd=$$Ifl#H$ tH$644 lazijkl~vwxĽujfb[b[b[bWbhtBf hHG$hoLhoLhBhhBCJaJj* hBCJUaJhF(hK-4CJ\aJhF(CJ\aJhF(h>LfCJ\aJ hB0J$ hK-40J$ h [0J$h>hB0J$ h^5CJ h^aJh^CJaJhmh^5CJaJhu65CJaJh'Dh^5CJaJh'Dh^5CJaJikl~}xsne`[[[gdoLgd#<^gdBgd>LfgdBgd^gd^|kd$$IflD0#H t0H$644 la $7M]lmxz{*,-ZgdK-4gdK-4^gdoL^gdoLgdoLxy()*+-BCEZmx   &69:<=Ļį~~ri`WNrhjCJ\aJh3uCJ\aJhxCJ\aJhCJ\aJhF(hCJ\aJ h0J$h>h0J$hhRh>hhoLCJaJhhK-4CJaJj hK-4CJUaJh)yCJ\aJhF(hK-4CJ\aJ hK-40J$h>hK-40J$jb hoLCJUaJhtBfhoLj hoLCJUaJ/0Bij|&%gdPL^gdgdgdgdoLgd>^gdoL^gdK-4=>.>D$&ľą}}y}uquh|}JhmN`h`Yh~hIhuhhjCJaJj6 hjCJUaJhL9CJ\aJhF(hjCJ\aJh>hj0J$ hj0J$hjhhxh)yh hPLh>hoLhqhhCJaJj hCJUaJ'%YZ[n9:;N%gdj%gdoL%gdPLgdPL.%&()S%gdu^gdjgdjgdj%gdoL%gdj&'3 RSTUWZ[ǻǯǟǓshdhh`Yh`YCJaJjhWCJUaJhWCJaJjzhWCJUaJjhY!CJUaJhWjBhY!CJUaJhjhY!CJaJjhY!CJUaJhY!h`Yj hmN`CJUaJhX.jn hmN`CJUaJh|}JhmN`j hmN`CJUaJ%STVWX~%gd%gdY!%gdu3TU]^~IJKLNOPļyme_ h870J$h87CJaJjh87CJUaJjZhCJUaJh87jhCJUaJj"hCJUaJjhCJUaJhh@ hhhCJaJh'CJaJjh'CJUaJjNh`YCJUaJh`YCJaJjh`YCJUaJh`Yh'$JKMNO| $IfgdB gdP^gd'gd'gd'%gdu%gdPefh|!<@AL)4:;ALW\cĹ}qhqhqhqhqdhRhP5CJaJh}hP5CJaJhdhP5hVhCh*%h !hP hP5hF^JnH tH hPhP^JnH tH h'hh'CJaJjh'CJUaJhPhPCJ\aJh'CJ\aJhF(h'CJ\aJ h'0J$h>h'0J$&)5ALT]b $IfgdB bcd$ $IfgdB kd.$$Ifl֞af! 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