Income received in advance is treated in the balance sheet as a 

Discount allowed N2,000;
Bad debts 1,000
Cheque received from customers 24,000
Returns inwards 500;
Sales ledger balance at the beginning 2.000

The amount of sales is

The excess of net assets acquired over purchase consideration is 

The document which contains the internal regulations of a limited liability company is the 

A method of charging depreciation at a fixed percentage of the net book value is