Page 266 - Accountancy_F5

Dr HP sales account Cr
Date Detail TZS Date Detail TZS
st
31 Dec. 2018 H-purchase trading 500, 000 01 Jan. H-purchase sales 500, 000
st
2018

FOR ONLINE READING ONLY
Dr Bank account ( Extract) Cr
Date Details TZS Date Details TZS
01 Jan. 2018 Irish Co. Ltd. 200,000
st
LANGUAGE EDITING
31 Dec. 2018 Irish Co. Ltd. 118,000
st
31 Dec. 2019 Irish Co. Ltd. 112,000
st
LANGUAGE EDITING
31 Dec. 2020 Irish Co. Ltd. 106,000
st
Dr Hire purchase interest account Cr
Date Details TZS Date Details TZS
31 Dec. 2018 Statement of P/L 18,000 31 Dec. 2018 Irish Co. Ltd. 18,000
st
st
31 Dec. 2019 Statement of P/L 12,000 31 Dec. 2019 Irish Co. Ltd. 12,000
st
st
31 Dec. 2020 Statement of P/L 6,000 31 Dec 2020 Irish Co. Ltd. 6,000
st
st
Statement of profit or loss (Extract)
Date Details TZS
Operating Income:
31 Dec. 2018 Hire purchase interest 18,000
st
31 Dec. 2019 Hire purchase interest 12,000
st
31 Dec. 2020 Hire purchase interest 6,000
st

Statement of financial position (extracts) as at 31 December
st
Date Details TZS
Current assets:
2018 Hire purchaser 200,000

2019 Hire purchaser 100,000
2020 Hire purchaser -

Student’s Book Form Five
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