Requirements for PART ONE:
(a) Prepare the journals for the transactions that occurred during the year but have not yet been accounted for. Please make it clear where you have had to make any assumptions in your calculations, state what you have assumed, and why you have made the assumption you have made. (21 marks)

(b) Write up all the ledger accounts (T accounts) for the business, post the journal entries in part (a) into the relevant accounts and close off the T accounts ready to prepare a revised trial balance. For this part use the template T accounts given for part (b) in the Assessment and Feedback section of Blackboard.

(c) Prepare a revised trial balance for Dionne Handcrafts as at 31 October 2023 (before completing part two).

Note: • Ignore VAT throughout the whole question. • Process all bank/cash transactions through one bank/cash account (i.e. do not a separate cash account).

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