2022 WAEC Accounts - Principles of Accounts Theory a. Omuga District Council made the following payments for 2020.   Heads Particulars Amount (D)...

a. Omuga District Council made the following payments for 2020.

Heads	Particulars	Amount (D)
20011	Construction of market stalls	100,000
20021	Maintenance of roads	30,000
20031	Construction of health centre	120,000
20041	Repair of vehicle	10,000
20051	Sinking of borehole	80,000
20061	Lubricants	20,000
20071	Purchase of ambulance	60,000
20081	Electricity bills	15,000
20091	Office equipment and machines	20,000
20101	Yellow fever vaccine	12,000
20111	Construction of laboratory	130,000
20121	Servicing of generator	5,000
20141	Traveling expenses	10,000
20161	Stationery	5,000
20131	Purchase of hospital equipment	90,000
20151	Purchase of generator	40,000
20171	Purchase of water treatment plant	110,000
20181	Drugs for health centre	30,000
20191	Purchase of office furniture	80,000
20201	Environmental sanitation	40,000
20221	Staff benefit	20,000
20211	Construction of day care centre	110,000
20231	Construction of toilets	60,000
20241	Telephone expenses	12,000
20251	Provision of street lights	90,000
20261	Refuse disposal	30,000
20281	Salaries	100,000
20301	Hospitality expenses	30,000

You are required to prepare for the year ended 31st December 2020:

Statement of Capital Expenditure

b. Omuga District Council made the following payments for 2020.

Heads	Particulars	Amount (D)
20011	Construction of market stalls	100,000
20021	Maintenance of roads	30,000
20031	Construction of health centre	120,000
20041	Repair of vehicle	10,000
20051	Sinking of borehole	80,000
20061	Lubricants	20,000
20071	Purchase of ambulance	60,000
20081	Electricity bills	15,000
20091	Office equipment and machines	20,000
20101	Yellow fever vaccine	12,000
20111	Construction of laboratory	130,000
20121	Servicing of generator	5,000
20141	Traveling expenses	10,000
20161	Stationery	5,000
20131	Purchase of hospital equipment	90,000
20151	Purchase of generator	40,000
20171	Purchase of water treatment plant	110,000
20181	Drugs for health centre	30,000
20191	Purchase of office furniture	80,000
20201	Environmental sanitation	40,000
20221	Staff benefit	20,000
20211	Construction of day care centre	110,000
20231	Construction of toilets	60,000
20241	Telephone expenses	12,000
20251	Provision of street lights	90,000
20261	Refuse disposal	30,000
20281	Salaries	100,000
20301	Hospitality expenses	30,000

You are required to prepare for the year ended 31st December 2020:

Statement of Revenue Expenditure

a. STATEMENT OF CAPITAL EXPENDITURE

Heads	Particular	Amount (D)
20011	Construction of market stall	100000
20031	Construction of health centre	120000
20051	Sinking of borehole	80000
20071	Purchase of ambulance	60000
20091	Equipment and machine	20000
20111	Construction of laboratory	130000
20131	Purchase of hospital equipment	90000
20151	Purchase of generator	40000
20171	Purchase of water Plant	110000
20191	Purchase of office furniture	80000
20211	Construction of day care centre	110000
20231	Construction of toilet	60000
20251	Provision of street lights	90000
		1090000

STATEMENT OF REVENUE EXPENDITURE