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Record all the necessary entries in the relevant journals and ledgers,

excluding balance day adjustments, to maintain proper accounting records

for June. Please note that you may need to create new accounts using

subsequent account numbers where necessary.

2. Prepare an Unadjusted Trial Balance on the worksheet provided.

3. Record all the necessary balance day adjustments for June in the General

Journal and post to the General Ledger accounts.

4. Prepare an Adjusted Trial Balance on the Worksheet provided and complete

the worksheet.

5. Record all closing entries in the General Journal, however, do not post them

to the relevant general ledger accounts until you have checked that the Trial

Balance is correct.

6. Prepare the Income Statement (using the Functional format) for the year

ending 30 June 2016.

7. Prepare the Statement of Changes in Equity for the year ending 30 June


8. Prepare the classified Balance Sheet as at 30 June 2016.

9. Prepare the Cash Flows (Simplified Statement) for the month ending 30

June 2016.

a. Note: without the balances as at the 1st July 2015 (or alternatively the Cash

Receipts and Cash Payments Journals for the entire year) it is not possible to

calculate the proper Statement of Cash Flows!

b. A simplified approach has been provided in the Excel template!


RTK Buderim Mowers – Practice Set


You are required to complete the questions that are in the special Test of

Knowledge section on Blackboard for the proportion of marks from the major

assignment. The questions are pertinent to your completion of the learning from

the major assignment and from the application of basic accounting knowledge as

well as critical thinking skills.

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