دانلود رایگان پاورپوینت اقلام تعهدی و پیش پرداخت (انگلیسی)

Accruals and Prepayments
Accruals basis of accounting
Accrued expenditure
Illustration 1
Prepaid expenditure
Accrued income
Prepaid income

John Simnel’s business has an accounting year end of 31 December 20X1. He rents factory space at a rental cost of Rs.5,000 per quarter, payable in arrears.
During the year to 31 December 20X1 his cash payments of rent have been as follows:
31 March (for the quarter to 31 March 20X1) Rs.5,000
29 June (for the quarter to 30 June 20X1) Rs.5,000
2 October (for the quarter to 30 September 20X1) Rs.5,000
The final payment due on 31 December 20X1 for the quarter to that date was not paid until 4 January 20X2.
Show the ledger accounts required to record the above transactions.