Excel Sheet Download 30814 | 2 Case Study Kangan Ledger Accounts

Partial file snippet.

Sheet 1: Introduction

	
	
	
		ICGFM Foundation Course in Public Financial Management
		
	
		Module 3
		
	
		Templates for the KANGAN case study
		
	
		

		

		

		

	
	
		The pages in this workbook contain templates for the KANGAN case study in Workbook 3.
		

		

		

	
	
		Students should insert the figures into the templates.
		

		

		

	
	
		

		

		

		

	
	
		

		KANGAN
		

		

	
	
		1
		Accrual basis ledger accounts
		
	
		2
		Accrual basis trial balance
		
	
		3
		Atlantis: Accrual basis financial statements
		
	
		4
		Analysed bank account
		
	
		5
		 Cash flow statement
		
	
		6
		Journal entries
		

		

	
	
		7
		Cash basis: Receipts and payments account
		
	
		

		

		

		

	
	
		Students may print the files.  
		

		

		

	



Sheet 2: Accrual ledgers

	
	
	
	
	
	
	
		Kangan templates
		

		

		

		

		

	
	
		

		

		

		

		

		

	
	
		Ledger 1. Bank account
		
	
		Debit
		Credit
		
	
		Date
		Description
		 Amount $ 
		Date
		Description
		 Amount $ 
	
	
		

		

		

		

		

		

	
	
		

		

		

		

		

		

	
	
		

		

		

		

		

		

	
	
		

		

		

		

		

		

	
	
		

		

		 $-   
		

		

		 $-   
	
	
		2021-06-09
		Balance brought forward
		 $-   
		

		

		

	
	
		

		

		

		

		

		

	
	
		Ledger 2. Capital account
		
	
		Debit
		Credit
		
	
		Date
		Description
		 Amount $ 
		Date
		Description
		 Amount $ 
	
	
		

		

		

		

		

		

	
	
		

		

		 $-   
		

		

		 $-   
	
	
		

		

		

		2021-06-09
		Balance brought forward
		 $-   
	
	
		

		

		

		

		

		

	
	
		Ledger 3. Plane
		
	
		Debit
		Credit
		
	
		Date
		Description
		 Amount $ 
		Date
		Description
		 Amount $ 
	
	
		

		

		

		

		

		

	
	
		

		

		 $-   
		

		

		 $-   
	
	
		2021-06-09
		Balance brought forward
		 $-   
		

		

		

	
	
		

		

		

		

		

		

	
	
		Ledger 4. Budget support grant
		
	
		Debit
		Credit
		
	
		Date
		Description
		 Amount $ 
		Date
		Description
		 Amount $ 
	
	
		

		

		

		

		

		

	
	
		

		

		 $-   
		

		

		 $-   
	
	
		

		

		

		2021-06-09
		Balance brought forward
		 $-   
	
	
		

		

		

		

		

		

	
	
		Ledger 5. Books and educational supplies
		
	
		Debit
		Credit
		
	
		Date
		Description
		 Amount $ 
		Date
		Description
		 Amount $ 
	
	
		

		

		

		

		

		

	
	
		

		

		 $-   
		

		

		 $-   
	
	
		2021-06-09
		Balance brought forward
		 $-   
		

		

		

	
	
		

		

		

		

		

		

	
	
		Ledger 6. Accounts payable (creditors): Gert & Co
		
	
		Debit
		Credit
		
	
		Date
		Description
		 Amount $ 
		Date
		Description
		 Amount $ 
	
	
		

		

		

		

		

		

	
	
		

		

		

		

		

		

	
	
		

		

		 $-   
		

		

		 $-   
	
	
		

		

		

		2021-06-09
		Balance brought forward
		 $-   
	
	
		

		

		

		

		

		

	
	
		Ledger 7. Loan from PDB
		
	
		Debit
		Credit
		
	
		Date
		Description
		 Amount $ 
		Date
		Description
		 Amount $ 
	
	
		

		

		

		

		

		

	
	
		

		

		 $-   
		

		

		 $-   
	
	
		

		

		

		2021-06-09
		Balance brought forward
		 $-   
	
	
		

		

		

		

		

		

	
	
		Ledger 8. Transfer of educational supplies to institutions
		
	
		Debit
		Credit
		
	
		Date
		Description
		 Amount $ 
		Date
		Description
		 Amount $ 
	
	
		

		

		

		

		

		

	
	
		

		

		 $-   
		

		

		 $-   
	
	
		

		

		

		2021-06-09
		Balance brought forward
		 $-   
	
	
		

		

		

		

		

		

	
	
		Ledger 9. Accounts receivable (debtors)
		
	
		Debit
		Credit
		
	
		Date
		Description
		 Amount $ 
		Date
		Description
		 Amount $ 
	
	
		

		

		

		

		

		

	
	
		

		

		

		

		

		

	
	
		

		

		 $-   
		

		

		 $-   
	
	
		2021-06-09
		Balance brought forward
		 $-   
		

		

		

	
	
		

		

		

		

		

		

	
	
		Ledger 10. Tax revenue   (import duty)
		
	
		Debit
		Credit
		
	
		Date
		Description
		 Amount $ 
		Date
		Description
		 Amount $ 
	
	
		

		

		

		

		

		

	
	
		

		

		 $-   
		

		

		 $-   
	
	
		

		

		

		2021-06-09
		Balance broght forwards
		 $-   
	
	
		

		

		

		

		

		

	
	
		

		

		

		

		

		

	
	
		Ledger 11. Travel expenses
		
	
		Debit
		Credit
		
	
		Date
		Description
		 Amount $ 
		Date
		Description
		 Amount $ 
	
	
		

		

		

		

		

		

	
	
		

		

		 $-   
		

		

		 $-   
	
	
		2021-06-09
		Balance brought forward
		 $-   
		

		

		

	



Sheet 3: TB

	
	
	
	
	
	
		Transaction
		Balances from ledger accounts
		Period end adjustments
		Adjusted trial balance
		Operating account
		Balance Sheet
		
	
		 Debit 
		 Credit 
		Debit
		Credit
		Debit
		Credit
		Debit
		Credit
		Debit
		Credit
	
	
		1 Bank
		 $-   
		

		

		

		

		

		

		

		

		

	
	
		2 Capital
		

		 $-   
		

		

		

		

		

		

		

		

	
	
		3 Plane
		 $-   
		

		

		

		

		

		

		

		

		

	
	
		4 Grant
		

		 $-   
		

		

		

		

		

		

		

		

	
	
		5 Books and educational supplies
		 $-   
		

		

		

		

		

		

		

		

		

	
	
		6 Accounts payable: Gert & Co
		

		 $-   
		

		

		

		

		

		

		

		

	
	
		7 Loan
		

		 $-   
		

		

		

		

		

		

		

		

	
	
		8 Transfer educational supplies 
		

		 $-   
		

		

		

		

		

		

		

		

	
	
		9 Accounts receivable
		 $-   
		

		

		

		

		

		

		

		

		

	
	
		10 Taxes
		

		 $-   
		

		

		

		

		

		

		

		

	
	
		11 Travel expenses
		 $-   
		

		

		

		

		

		

		

		

		

	
	
		Cost of goods transferred
		

		

		

		

		

		

		

		

		

		

	
	
		Closing stock of educational supplies 
		

		

		

		

		

		

		

		

		

		

	
	
		Operating surplus/(deficit)
		

		

		

		

		

		

		

		

		

		

	
	
		TOTALS
		 $-   
		 $-   
		 $-   
		 $-   
		 $-   
		 $-   
		 $-   
		 $-   
		 $-   
		 $-   
	
	
		

		

		

		

		

		

		

		

		

		

		

	
	
		Check totals 
		 $40,500,000 
		 $40,500,000 
		 $7,000,000 
		 $7,000,000 
		 $40,500,000 
		 $40,500,000 
		 $10,500,000 
		 $10,500,000 
		 $35,500,000 
		 $35,500,000

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...Sheet introduction icgfm foundation course in public financial management module templates for the kangan case study pages this workbook contain students should insert figures into accrual basis ledger accounts trial balance atlantis statements analysed bank account cash flow statement journal entries receipts and payments may print files ledgers debit credit date description amount brought forward capital plane budget support grant books educational supplies payable creditors gert amp co loan from pdb transfer of to institutions receivable debtors tax revenue import duty broght forwards travel expenses tb transaction balances period end adjustments adjusted operating taxes cost goods transferred closing stock surplus deficit totals check...

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ICGFM Foundation Course in Public Financial Management
Module 3
Templates for the KANGAN case study

The pages in this workbook contain templates for the KANGAN case study in Workbook 3.
Students should insert the figures into the templates.

	KANGAN
1	Accrual basis ledger accounts
2	Accrual basis trial balance
3	Atlantis: Accrual basis financial statements
4	Analysed bank account
5	Cash flow statement
6	Journal entries
7	Cash basis: Receipts and payments account

Students may print the files.

Kangan templates

Ledger 1. Bank account
Debit			Credit
Date	Description	Amount $	Date	Description	Amount $




		$-			$-
2021-06-09	Balance brought forward	$-

Ledger 2. Capital account
Debit			Credit
Date	Description	Amount $	Date	Description	Amount $

		$-			$-
			2021-06-09	Balance brought forward	$-

Ledger 3. Plane
Debit			Credit
Date	Description	Amount $	Date	Description	Amount $

		$-			$-
2021-06-09	Balance brought forward	$-

Ledger 4. Budget support grant
Debit			Credit
Date	Description	Amount $	Date	Description	Amount $

		$-			$-
			2021-06-09	Balance brought forward	$-

Ledger 5. Books and educational supplies
Debit			Credit
Date	Description	Amount $	Date	Description	Amount $

		$-			$-
2021-06-09	Balance brought forward	$-

Ledger 6. Accounts payable (creditors): Gert & Co
Debit			Credit
Date	Description	Amount $	Date	Description	Amount $


		$-			$-
			2021-06-09	Balance brought forward	$-

Ledger 7. Loan from PDB
Debit			Credit
Date	Description	Amount $	Date	Description	Amount $

		$-			$-
			2021-06-09	Balance brought forward	$-

Ledger 8. Transfer of educational supplies to institutions
Debit			Credit
Date	Description	Amount $	Date	Description	Amount $

		$-			$-
			2021-06-09	Balance brought forward	$-

Ledger 9. Accounts receivable (debtors)
Debit			Credit
Date	Description	Amount $	Date	Description	Amount $


		$-			$-
2021-06-09	Balance brought forward	$-

Ledger 10. Tax revenue (import duty)
Debit			Credit
Date	Description	Amount $	Date	Description	Amount $

		$-			$-
			2021-06-09	Balance broght forwards	$-


Ledger 11. Travel expenses
Debit			Credit
Date	Description	Amount $	Date	Description	Amount $

		$-			$-
2021-06-09	Balance brought forward	$-

Transaction	Balances from ledger accounts		Period end adjustments		Adjusted trial balance		Operating account		Balance Sheet
Transaction	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit
1 Bank	$-
2 Capital		$-
3 Plane	$-
4 Grant		$-
5 Books and educational supplies	$-
6 Accounts payable: Gert & Co		$-
7 Loan		$-
8 Transfer educational supplies		$-
9 Accounts receivable	$-
10 Taxes		$-
11 Travel expenses	$-
Cost of goods transferred
Closing stock of educational supplies
Operating surplus/(deficit)
TOTALS	$-	$-	$-	$-	$-	$-	$-	$-	$-	$-

Check totals	$40,500,000	$40,500,000	$7,000,000	$7,000,000	$40,500,000	$40,500,000	$10,500,000	$10,500,000	$35,500,000	$35,500,000

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