The annual charge for business rates is £2,000. However, in the year ending 31 December 2015 a business had paid £314 in advance for 2016. By 31 December 2016 the business had paid £275 in advance for 2017. The account for business rates would appear as follows:
| Business rates Don't use plagiarized sources. Get Your Custom Essay on the annual charge for business rates is pound 2 000 however in the year ending 31 de 611258 Get an essay WRITTEN FOR YOU, Plagiarism free, and by an EXPERT! Just from $10/Page | |||||
| 2016 | £ | 2016 | £ | ||
| 1 Jan | Balance b/d | 314 | 31 Dec | Income statement | 2,000 |
| 31 Dec | Bank | 1,961 | 31 Dec | Balance c/d | 275 |
| 2,275 | 2,275 | ||||
| 2017 | 2017 | ||||
| 1 Jan | Balance b/d | 275 | |||
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