CORRECTIONS ON GCE 'O' LEVELS POA ASSESSMENT BOOK
DEAR STUDENTS,
I SINCERELY APOLOGISED FOR ALL THE SPELLING ERRORS IN THE BOOKS.
PAGE 24: UPDATED CASH BOOK- IF BALANCE B/D IS ON THE CR SIDE, IT IS A BANK OVERDRAFT, RECORDED IN THE BALANCE SHEET AS A CURRENT LIABILITY
PAGE 62: FORMAT: A'S BALANCE SHEET AS AT 31 DECEMBER 2010
PAGE 145: OFFICE EQUIPMENT OF $3100 FOR OFFICE EQUIPMENT SHOULD BE UNDER KELLY'S COLUMN , INSTEAD OF PESHU'S COLUMN
PAGE 146: BANK OVERDRAFT OF $5000 SHOULD BE UNDER CARLSON'S COLUMN INSTEAD OF NICHOLAS'S COLUMN
PAGE 161: QUES 7: DISCOUNT FROM TO CUSTOMERS $7800
DISCOUNT TO FROM SUPPLIERS $8900
PAGE 187: QUES 1: MOTOR VEHICLES 20 000
BANK 10 000
GLENN 10 000
PAGE 269: QUES 7B: PETR'S BALANCE B/D FIGURE SHOULD BE $52 450 INSTEAD OF $61 450
PAGE 282: QUES 3A, CARRIAGE OUTWARDS $760 ON DR SIDE OF SALES LEDGER CONTROL ACCOUNT
CREDIT SALES = $103 970
TOTAL SALES = $ 103 970 + $40 200 = $144 170
QUES 3B, CARRIAGE INWARDS $270 ON CR SIDE OF PURCHASES LEDGER CONTROL ACCOUNT
CREDIT PURCHASES = $ 91 880
TOTAL PURCHASES = $91 880 + $23 500 = $115 380
PAGE 286: QUES 7A, CARRIAGE OUTWARDS $3200 ON DR SIDE OF SALES LEDGER CONTROL ACCOUNT
CREDIT SALES = $28 790
TOTAL SALES = $28 790 + $3400 = $32190
QUES 7B, CARRIAGE INWARDS $2670 ON CREDIT SIDE OF PURCHASES LEDGER CONTROL ACCOUNT
CREDIT PURCHASES = $30 520
TOTAL PURCHASES = $30 520 + $2670 = $33 190
PAGE 131 CURRENT A/C
LAMPARD S$ 9,100 DR
PAGE 140 PROVISION FOR BAD DEBT
S$3,000 INSTEAD OF S$ 2,000
I SINCERELY APOLOGISED FOR ALL THE SPELLING ERRORS IN THE BOOKS.
PAGE 24: UPDATED CASH BOOK- IF BALANCE B/D IS ON THE CR SIDE, IT IS A BANK OVERDRAFT, RECORDED IN THE BALANCE SHEET AS A CURRENT LIABILITY
PAGE 62: FORMAT: A'S BALANCE SHEET AS AT 31 DECEMBER 2010
PAGE 145: OFFICE EQUIPMENT OF $3100 FOR OFFICE EQUIPMENT SHOULD BE UNDER KELLY'S COLUMN , INSTEAD OF PESHU'S COLUMN
PAGE 146: BANK OVERDRAFT OF $5000 SHOULD BE UNDER CARLSON'S COLUMN INSTEAD OF NICHOLAS'S COLUMN
PAGE 161: QUES 7: DISCOUNT FROM TO CUSTOMERS $7800
DISCOUNT TO FROM SUPPLIERS $8900
PAGE 187: QUES 1: MOTOR VEHICLES 20 000
BANK 10 000
GLENN 10 000
PAGE 269: QUES 7B: PETR'S BALANCE B/D FIGURE SHOULD BE $52 450 INSTEAD OF $61 450
PAGE 282: QUES 3A, CARRIAGE OUTWARDS $760 ON DR SIDE OF SALES LEDGER CONTROL ACCOUNT
CREDIT SALES = $103 970
TOTAL SALES = $ 103 970 + $40 200 = $144 170
QUES 3B, CARRIAGE INWARDS $270 ON CR SIDE OF PURCHASES LEDGER CONTROL ACCOUNT
CREDIT PURCHASES = $ 91 880
TOTAL PURCHASES = $91 880 + $23 500 = $115 380
PAGE 286: QUES 7A, CARRIAGE OUTWARDS $3200 ON DR SIDE OF SALES LEDGER CONTROL ACCOUNT
CREDIT SALES = $28 790
TOTAL SALES = $28 790 + $3400 = $32190
QUES 7B, CARRIAGE INWARDS $2670 ON CREDIT SIDE OF PURCHASES LEDGER CONTROL ACCOUNT
CREDIT PURCHASES = $30 520
TOTAL PURCHASES = $30 520 + $2670 = $33 190
PAGE 131 CURRENT A/C
LAMPARD S$ 9,100 DR
PAGE 140 PROVISION FOR BAD DEBT
S$3,000 INSTEAD OF S$ 2,000