prepayment account help!!!

System
System Posts: 100,534 🤖 Admin 🤖
ok guys i need some help here. At the moment iam trying to work out this trial balance question here. the year ended i s at 31 december 2005

The rates account shows the prepayment of £ 150 brought forward at the begining of 20x5( and representing rates from 1 jan 20x5 to 31 march 20x5) togtether with the £ 800 payment made on 1 apirl 2005 and relating to the period from 1 apirl 20x5 to 31 march 20x6????

please show me some working how to work out :?

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:prepayment account help!!!

    The rates account in the unadjusted trial balance should show a debit balance of £950 which is the £150 b/f prepayment plus the £800 payment. The £800 relates to the period 1 April 2005 to 31 March 2006 which goes beyond the year end of 31 December 2005. You therefore need to prepay 3/12 of the £800 representing Jan, Feb & Mar 2006 which relates to the next financial year. Your rates account will therefore show:

    Prepayment b/f £150 plus current year payment £800 less 2005 prepayment (£200) = £750.

    Kind regards
    Steve

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