Dell’s main business in December

论文题目：老师推荐 (根据问题要求拟定）
论文语种：英文
您的研究方向：商业，经济，管理
是否有数据处理要求：是
您的国家：英国
您的学校背景：Royal Agricultural College
要求字数：500
论文用途：本科课程论文 BA Assignment
是否需要盲审（博士或硕士生有这个需要）：否
补充要求和说明：论文参考文献格式是 havard论文格式：Assessment作业的要求 在附件中以描述清晰

Dell’s main business in December:

1. The general manager gavea statement on his expenses for a trip on business, which http://www.ukassignment.org/dxygassignment/ wastotally $6400. The firm had already advanced the cost to him, which was $6000. Then the cashier paid the cash to cover the difference.

Administrative expense       6400
              Cash                       400
              Other receivable              6000

2. The office of computer department’s expenditures werefor the following items: miscellaneousadministrative expense, $195; printing files, $950. The total amount was $1145. The cost was paid by the petty cash fund. Having being checked, the petty cash fund was restored to its original amount.

Administrative expense (miscellaneousadministrative expense)195
Administrative expense (printing files)                           950
     Petty cash                1145

Petty cash1145
   Cash       1145

3. The cost of the materials to assembly workshopwas $425497.5, which was as follows: to laptop department, steel material180 units andsilicon material100 unites; to desktop department, steel material200 units andsilicon material150 unites. The cost of steel materialwas $100 per unit. The cost of silicon was $ 200 per unit.

Production cost (laptop)        38000
 Production cost (desktop)       50000
     Supplies (steel material)           38000
Supplies (silicon material)         50000

4. Sold100 units of laptops at $4000 and 200 units of desktops at $3000to Coca-Cola Co. according to the contract. The merchandise should be shipped to the customer. The storehouse department packed with 10 wooden boxes which cost $170 per unit. The wooden boxes were sent out along with the shipment. The cost of the wooden boxes is included by the transportation costs instead of being charged separately. The merchandise has being passed to the transportation department.The procedures for shipping term are settled.

Account receivable       1000000
     Sales                    1000000

Selling expense          1700
Supplies                1700

5. The voucher of clearing of collection paymentfrom the bank indicated that $310000has been received on the sales to Wal-Mart on 27thlast month.

Cash in bank          310000
Account receivable      310000

6. The short-term holdstock of company Awassold by the securities company whichwas authorized. The stock issold at $151,250,the value of which is $137,500.

Cash in bank        151250
Marketable securities investments    137500
Income on investment              13750

7. The expenditure of repairing the office building is indicated for the following items: oil paint, 50kg at $35 per kg; diluents, 10kg at $30 per kg.

Administrative expense      2050
     Supplies (oil paint)        1750
     Supplies (diluents)         300 

8. The checklist of interest of short-term loans from the bank is received. The http://www.ukassignment.org/dxygassignment/ intereston the fourth quarter is $101184.38. Besides, the interest in October and Novemberwas proposed in advance, which is $73,800.

Financing expense         27384.38
Accrued interest           7380
Cash in bank             101184.38

9. Cash is paid for the bank service charges of settlement by transferring accounts, which is $2190.

Financing expense         2190
Cash                   2190

10. Parts of the office building are rented this month for $4000. The rentalhas been received.

Cash                      4000
    Other operating income        4000