Example 1 Valuables 25,000 CZK; Employees 85,000 CZK; Tangible movable goods 600,000 CZK; Cash 90,000 CZK; Suppliers 110,000 CZK; Bank loans 250,000 CZK; Reserves 250,000 CZK; Other funds 400,000 CZK; Bank accounts 1,500,000 CZK; Construction 700,000 CZK; Customers 120,000 CZK; Goods 50,000 CZK; VH-loss 60,000 CZK. BALANCE SHEET in thousands of CZK Example 2 Record the following items in the active account, calculate and record the final balance. The following movements occurred in the active account: initial balance 250,000 CZK 1st increase 20,000 CZK 2nd increase 100,000 CZK 3rd decrease 85,000 CZK 4th increase 48,000 CZK 5th decrease 136,000 CZK Example 3 The active Cash account has an initial balance of CZK 80,000 and the active Valuables account has an initial balance of CZK 5,000. Post the purchase of postage stamps in cash for CZK 200. Calculate and record the final balance. Example 4 Record the following items on the passive account, calculate and record the final balance. The following movements occurred on the passive account: initial balance 320,000 CZK 1st increase 60,000 CZK 2nd decrease 130,000 CZK 3rd decrease 33,000 CZK 4th increase 26,000 CZK 5th decrease 88,000 CZK Example 5 The initial balance on the liabilities account Suppliers is CZK 270,000 and the initial balance on the assets account Bank accounts is CZK 340,000. Post a non-cash payment of an invoice received from a supplier in the amount of CZK 150,000. Calculate and record the final balance. Example 6 Record the following items in the expense account, calculate and record the final balance. The following movements occurred in the expense account: 1st increase 40,000 CZK 2nd increase 60,000 CZK 3rd decrease 15,000 CZK 4th increase 27,000 CZK Example 7 The initial balance on the active Valuables account is CZK 5,000. Record the consumption of postage stamps for postal services in the amount of CZK 100. Calculate and record the final balance. Example 8 Record the following items in the revenue account, calculate and record the ending balance. Record the following items in the revenue account, calculate and record the ending balance. The following movements occurred in the revenue account: 1st increase 90,000 CZK 2nd decrease 12,000 CZK 3rd increase 65,000 CZK 4th increase 74,000 CZK Example 9 The Cash account has an initial balance of CZK 30,000. Record cash sales for goods sold of CZK 6,000. Calculate and record the final balance. Example 10 Determine the balance sheet and income statement changes in the accounting entity. C. Accounting case CZK A E+L E R Advance payment from the BÚ for the purchase of materials provided 30,000 Buying postage stamps in cash 100 Gross wages of employees 590,000 Postage stamp consumption 60 Revenue from sales of goods on invoice 76,000 Deposit of money into the share capital 150,000 Interest on savings account deposits 200 Payment of supplier invoice from credit 25,000 Bank account maintenance fees 500 Paying salaries to employees from a company account 420,000 Loss of material due to sale 15,000 Payment of interest on the loan 2,800 Loan repayment 16,000 Machine repair by supplier 40,000 Cash withdrawal from a current account 60,000 Cash purchase of office supplies 5,000 Office supplies consumption 1,000 Software sales revenue 66,000 Supplier invoice for electricity consumption 36,000 Cash sales revenue 45,000