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In the books of Champion Ltd (HO)
Dr Branch current account Cr
Amount in Amount in
Particulars Particulars
TZS TZS
Bank-initial deposit 30,000,000 Bank-refund 40,000,000
FOR ONLINE READING ONLY
Bank-Office building 150,000,000 Goods returns 3,000,000
Goods sent to branch 84,000,000
Dr Bank account Cr
Particulars Amount in Particulars Amount in
LANGUAGE EDITING
TZS TZS
Branch bank- refund 40,000,000 Branch bank– initial deposit 30,000,000
Branch-office building 150,000,000
Dr Goods sent to Branch account Cr
Particulars TZS Particulars TZS
Goods returned 3,000,000 Branch: goods sent 84,000,000
In the books of branch in Dar Es Salaam
Dr Head office current account Cr
Particulars Amount: TZS Particulars Amount: TZS
Bank: refund 40,000,000 Bank: initial deposit 30,000,000
Goods returns 3,000,000 Bank: office building 150,000,000
Goods sent to branch 84,000,000
Dr Bank account Cr
Particulars TZS Particulars TZS
Head office: initial deposit 30,000,000 Motor vehicle 18,000,000
Cash sales 90,000,000 Purchases 50,000,000
Head office: refund 40,000,000
Dr Office building account Cr
Particulars TZS Particulars TZS
Head office Bank: building 150,000,000
Student’s Book Form Five
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