Page 105 - Book-keeping for Secondary Schools Student’s Book Form One
P. 105
Ledgers
Dr Other payables account (5) Cr
Date Particulars Folio Amount Date Particulars Folio Amount
4/1/2020 Machinery 3 200,000
Dr Purchases account (6) Cr
FOR ONLINE READING ONLY
Date Particulars Folio Amount Date Particulars Folio Amount
8/1/2020 Trade 4 400,000
payables
27/1/2020 Trade 4 150,000
payables
Dr Cash account (7) Cr
Date Particulars Folio Amount Date Particulars Folio Amount
12/1/2020 Sales 7 150,000 24/1/2020 Wages 10 30,000
16/1/2020 Bank 1 200,000
29/1/2020 Rent 13 50,000
received
Dr Sales account (8) Cr
Date Particulars Folio Amount Date Particulars Folio Amount
12/1/2020 Cash 6 150,000
20/1/2020 Trade 8 50,000
receivables
Dr Trade receivables account (9) Cr
Date Particulars Folio Amount Date Particulars Folio Amount
20/1/2020 Sales 7 50,000 28/1/2020 Sales returns 12 5,000
30/1/2020 Bank 1 20,000
Dr Purchases returns account (10) Cr
Date Particulars Folio Amount Date Particulars Folio Amount
22/1/2020 Trade 4 15,000
payables
97
Book Keeping Form 1 New 2024 FINAL.indd 97 18/10/2024 10:14
