{"id":1440,"date":"2024-07-06T08:43:01","date_gmt":"2024-07-06T08:43:01","guid":{"rendered":"https:\/\/britainwriters.com\/answers\/?p=1440"},"modified":"2024-07-06T08:43:05","modified_gmt":"2024-07-06T08:43:05","slug":"journal-entries-and-ledger-accounts-for-migingo-limiteds-assignment","status":"publish","type":"post","link":"https:\/\/britainwriters.com\/answers\/journal-entries-and-ledger-accounts-for-migingo-limiteds-assignment\/","title":{"rendered":"Journal Entries and Ledger Accounts for Migingo Limited&#8217;s Assignment"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>Assignment Task<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Question<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Migingo Limited issued 250,000 shares to the public at Shs 20 each payable as follows: &#8211;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Application Sh 5.00<\/li>\n\n\n\n<li>Allotment sh 8.00<\/li>\n\n\n\n<li>1st call sh 7.00<\/li>\n\n\n\n<li>2nd and final sh 5.00<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Applications were received for 300,000 shares and the company decided to refund application money for the excess 50,000 applications. Allotment was made and money was received for the successful applicants. Subsequently the company made calls. Money on both 1st and 2nd calls was received except for 10,000 shares whose holder did not pay on both 1st and 2nd call. The shares were forfeited and later re-issued at the price of Shs 14.5 per share.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Required<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Journal entries to record the above transactions\u00a0<\/li>\n\n\n\n<li>Ledger accounts to record the above transactions\u00a0<\/li>\n\n\n\n<li>Trial balance<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Question<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The following three options relates to the issue of Bonds by Peps ltd.<\/li>\n\n\n\n<li>Three year bonds are issued at face value of Sh100,000 on Jan. 1, 2022, with a stated interest rate of 8%. Interest paid annually on Dec. 31. The market interest rate is assumed to be 8%.<\/li>\n\n\n\n<li>Three year bonds are issued at face value of Sh100,000 on Jan. 1, 2022, and a stated interest rate of 8%, assuming a market interest rate of 10%.<\/li>\n\n\n\n<li>Three year bonds are issued at face value of Sh100,000 on Jan. 1, 2022, and a stated interest rate of 8%, assuming a market interest rate of 6%.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Required:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Calculate the issue price of the bonds in each case and show whether it is issued at a premium, discount or par.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Question<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The following is the trial balance of Transit Ltd as at March 2017<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>&nbsp;<\/td><td><strong>Shs<\/strong><\/td><td><strong>Shs<\/strong><\/td><\/tr><tr><td>Ordinary share capital (Sh 1 each)<\/td><td>&nbsp;<\/td><td>42,000<\/td><\/tr><tr><td>Leasehold property at cost<\/td><td>75,000<\/td><td>&nbsp;<\/td><\/tr><tr><td>Motor vans at cost (used for distribution)<\/td><td>2,500<\/td><td>&nbsp;<\/td><\/tr><tr><td>Provision for depreciation motor van to 31 march 2015<\/td><td>&nbsp;<\/td><td>1,000<\/td><\/tr><tr><td>Administration expenses<\/td><td>7,650<\/td><td>&nbsp;<\/td><\/tr><tr><td>Distribution expenses<\/td><td>10,000<\/td><td>&nbsp;<\/td><\/tr><tr><td>Stock 31 march 2015<\/td><td>12,000<\/td><td>&nbsp;<\/td><\/tr><tr><td>Purchases<\/td><td>138,750<\/td><td>&nbsp;<\/td><\/tr><tr><td>Sales<\/td><td>&nbsp;<\/td><td>206,500<\/td><\/tr><tr><td>Director\u2019s remuneration<\/td><td>25,000<\/td><td>&nbsp;<\/td><\/tr><tr><td>Rent receivables<\/td><td>&nbsp;<\/td><td>3,600<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>Investment at cost<\/td><td>6,750<\/td><td>&nbsp;<\/td><\/tr><tr><td>Investment income<\/td><td>&nbsp;<\/td><td>340<\/td><\/tr><tr><td>7?bentures<\/td><td>&nbsp;<\/td><td>15,000<\/td><\/tr><tr><td>Debenture interest<\/td><td>1,050<\/td><td>&nbsp;<\/td><\/tr><tr><td>Bank interests<\/td><td>162<\/td><td>&nbsp;<\/td><\/tr><tr><td>Bank overdraft<\/td><td>&nbsp;<\/td><td>730<\/td><\/tr><tr><td>Debtors and creditors<\/td><td>31,000<\/td><td>24,100<\/td><\/tr><tr><td>Interim dividend paid<\/td><td>1,260<\/td><td>&nbsp;<\/td><\/tr><tr><td>Profit and loss account<\/td><td>&nbsp;<\/td><td>17,852<\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>311,122<\/strong><\/td><td><strong>311,122<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Additional information:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Provide depreciation on motor vehicles at 20% on cost<\/li>\n\n\n\n<li>The estimated corporation tax liability for the year to March 2016 is sh.12700<\/li>\n\n\n\n<li>It is proposed to pay a final dividend of 10% for the year to 31 March 2016<\/li>\n\n\n\n<li>Stock at the lower of cost or net realizable value on 31 March 2016 is sh.16700<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Required:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prepare without taking into account the relevant statutory provisions:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) Income statement for the year ended 31 March 2017&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) Appropriation account<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) A statement of financial position as at 31 March 2017<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) Statement of changes in equity<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assignment Task Question Migingo Limited issued 250,000 shares to the public at Shs 20 each payable as follows: &#8211; Applications were received for 300,000 shares and the company decided to refund application money for the excess 50,000 applications. Allotment was made and money was received for the successful applicants. Subsequently the company made calls. Money [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1440","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Journal Entries and Ledger Accounts for Migingo Limited&#039;s Assignment - My Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/britainwriters.com\/answers\/journal-entries-and-ledger-accounts-for-migingo-limiteds-assignment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Journal Entries and Ledger Accounts for Migingo Limited&#039;s Assignment - My Blog\" \/>\n<meta property=\"og:description\" content=\"Assignment Task Question Migingo Limited issued 250,000 shares to the public at Shs 20 each payable as follows: &#8211; Applications were received for 300,000 shares and the company decided to refund application money for the excess 50,000 applications. 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