\ Project• Accounting for Partnership __ s ___________ ___. Background Information: Ray and Cha~es operate music stores in Melbourne, Victoria and have agreed to form a partnership commencing on 1st...

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Prepare Financial Reports for Non-Reporting Entities (Accounting for Partnerships)MUST make sure everything has been completed in Task 1 and Task 2 as teacher has already made me resubmit this as there was things missing and was unsatisfactory. Thanks


\ Project• Accounting for Partnership __ s ___________ ___. Background Information: Ray and Cha~es operate music stores in Melbourne, Victoria and have agreed to form a partnership commencing on 1st January 2020. On this date their respective financial positions were as follows: Ray's Balance Sheet As at 31 December 2019 Charles's Balance Sheet As at 31 December 2019 Assets $ Assets Cash at bank 10 000 Debtors 23 000 Equipment Less Accumulated depreciation Stock on hand 24 000 Equipment 45000 Less Accumulated depreciation (12 000) 90000 Debtors Less Allowance for Doubtful Debts Stock on hand Investments Liabilities Creditors 24000 Liabilities Net Assets 66000 Creditors Owner's Equity Net Assets Capital - Ray 66 000 Owner's Equity Capital - Charles The Partnership Agreement made by Ray and Charles included the following clauses: (i) The Partnership business name is to be Ray Charles Music. $ 50 000 (10 000) 28 000 (7000) 29 000 10 000 100 000 28 000 72 000 72 000 (ii) Interest on loans from partners shall be at the rate specified in the Victorian Partnership Act (iii) Each partner is entitled to a monthly salary of $5,000 (iv) Any drawings by the partners will attract an interest charge of 5% pa (v) Interest on capitals shall be at the rate of 8% per annum. (vi) Remaining profit shall be divided in accordance with the Victorian Partnership Act The following tasks require you to prepare General Journal entries and then post all journal entries into the General Ledger and prepare reports. Task 1- Formation of a Partnership Partnership Agreement on Formation of the Partnership: 1 · Ray and Charles have agreed to bring ALL the net assets of their existing sole trader businesses into the partnership business at the following values. Agreed values of each partner's respective net assets Ray Assets Cash at bank Debtors Stock on hand Equipment Liabilities Creditors $ 10,000 20,000 22,000 32000 (24,0001 Charles Assets Equipment Debtors Stock on hand Investments Liabilities Creditors $ 38,000 25,000 20,000 15,000 (28,000) ~~ ~~ 2. The partners also agreed that their capitals should be equal and that Ray's capital contribution be the basis for the valuation. If Charles's capital: • Exceeds Ray's capital, a loan account must be established in Charles's name repayable in 5 years. • Is less than Ray's capital, goodwill is to be created. Your Instructions: Using this information you are required to: (a) Prepare the General journal entries to form the partnership at 1 January 2020 (b) Post all entries to the General Ledger and prepare a Trial Balance Note: The general ledger accounts you create will then be used in Task 2 of this assessment. Task 2 - Operating a Partnership and Appropriation of Profits The following Is a summary of cash transactions which occurred during the period 1 January 2020 to 30 June 2020 1. On 1st April the partners each contributed another $10,000 cash as capital to the partnership. 2. Cash Sales for the period to 30 June $200,000 3. Cash Purchases of Stock for the period to 30 June $ 60,000 4. Cash Marketing expenses for the period to 30 June $ 10,000 5. Cash Administrative expenses for the period to 30 June $ 20,000 6. Salaries paid to partners for period to 30 June: Ray $24,000 Charles $26,000 7. Drawings taken by partners on 1st January: Ray $10,000 Charles $6,000 Your Instructions: You are required to: a) Record the above transactions for the period ended 30 June 2020 in the General Journal and post to the General Ledger. b) Prepare adjusting entries resulting from the Partnership Agreement in the General Journal and post to the General Ledger. c) Close off accounts at 30 June 2020 and calculate the profit (loss). d) Record General Journal entries for the distribution of the profit or loss for the period ended 30th June 2020 in accordance with the Partnership Agreement, and post to the General Ledger. e) Prepare an Income Statement for the period ended 30 June 2020. ij Prepare a classified Balance Sheet at 30 June 2020. g) Prepare an Appropriation Statement for the period ended 30 June 2020. · NB: The General Journal entries are added to the existing General Ledger which you set up in Task 1
Answered Same DayDec 10, 2021

Answer To: \ Project• Accounting for Partnership __ s ___________ ___. Background Information: Ray and Cha~es...

Kiran answered on Dec 12 2021
153 Votes
Task 1
    (a) Prepare the General journal entries to form the partnership at 1 January 2020
    General Journal
    Date    Account            Debit    Credit
    1/1/20    Cash            $10,000
        Debtors            $20,000
        Stock            $22,000
        Equipment            $32,000
         Creditors                $24,000
         Ray's Capital account                $60,000
        (To record cap
ital introduced by Ray in business)
    1/1/20    Investments            $15,000
        Debtors            $25,000
        Stock            $20,000
        Equipment            $38,000
         Creditors                $28,000
         Charles Capital account                $60,000
         Charles Loan account                $10,000
        (To record capital introduced by Ray in business)
    b) Post all entries to the General Ledger and prepare a Trial Balance
    GENERAL LEDGER
    Account        Cash at Bank
    Date    Account    Debit    Credit    Balance
                    Debit    Credit
    1/1/20    Ray's Capital    $10,000        $10,000
    Account        Debtors
    Date    Account    Debit    Credit    Balance
                    Debit    Credit
    1/1/20    Ray's Capital    $20,000        $20,000
    1/1/20    Charles Capital    $25,000        $45,000
    Account        Stock on hand
    Date    Account    Debit    Credit    Balance
                    Debit    Credit
    1/1/20    Ray's Capital    $22,000        $22,000
    1/1/20    Charles Capital    $20,000        $42,000
    Account        Equipment
    Date    Account    Debit    Credit    Balance
                    Debit    Credit
    1/1/20    Ray's Capital    $32,000        $32,000
    1/1/20    Charles Capital    $38,000        $70,000
    Account        Creditors
    Date    Account    Debit    Credit    Balance
                    Debit    Credit
    1/1/20    Ray's Capital        $24,000        $24,000
    1/1/20    Charles Capital        $28,000        $52,000
    Account        Ray's Capital
    Date    Account    Debit    Credit    Balance
                    Debit    Credit
    1/1/20    Assets & Liabilities        $60,000        $60,000
    Account        Investments
    Date    Account    Debit    Credit    Balance
                    Debit    Credit
    1/1/20    Charles Capital    $15,000        $15,000
    Account        Charles Loan Account
    Date    Account    Debit    Credit    Balance
                    Debit    Credit
    1/1/20    Assets & Liabilities        $10,000        $10,000
    Account        Charles Capital Account
    Date    Account    Debit    Credit    Balance
                    Debit    Credit
    1/1/20    Assets & Liabilities        $60,000        $60,000
    Ray Charles Music
    Trail Balance
    As at Jan. 01, 2020
    Account        Debit    Credit
    Cash at Bank        $10,000
    Debtors        $45,000
    Stock on hand        $42,000
    Equipment        $70,000
    Investments        $15,000
    Creditors            $52,000
    Ray's Capital            $60,000
    Charles Capital Account            $60,000
    Charles Loan Account            $10,000
            $182,000    $182,000
Task 2
    a) Record the above transactions for the period ended 30 June 2020 in the General Journal and post to
the General Ledger.
    General Journal
    Date    Account            Debit    Credit
    1    Cash            $20,000
         Ray's Capital                $10,000
         Charles Capital                $10,000
        (To record cash contributed by partners)
    2    Cash            $200,000
         Sales revenue                $200,000
        (To record cash sales)
    3    Purchases            $60,000
         Cash                $60,000
        (To record cash purchases)
    4    Marketing Expenses            $10,000
         Cash                $10,000
        (To record Cash Marketing expenses)
    5    Administrative Expenses            $20,000
         Cash                $20,000
        (To record Cash Advertising expenses)
    6    Ray's Current            $24,000
        Charles Current            $26,000
         Cash                $50,000
        (To record salaries to partners)
    7    Ray's Current            $10,000
        Charles Current            $6,000
         ...
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