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الحل كالتالي :


INSTRUCTIONS :


(A) WHAT IS THE JANUARY 1 BALANCE IN THE KOYAN COMPANY SUBSIDIARY ?

koyan=11.000-(4.000+2.500)=4.500


(B) WHAT IS THE JANUARY 31 BALANCE IN THE CONTROL ACCOUNT ?

= Smith + Green + Koyan
= 5.000 + 4.000 + 4.000
= 13.000


(C) COMPUTE THE BALANCE IN THE SUBSIDIARY ACCOUNTS AT THE END OF THE MONTHE.

Smith = 5.000
Green = 4.000
Koyan = 4.000



وبالتوفيق للجميع


كل الود
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