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January 6: The stationery expenses account was undercast by TZS 15,000.
January 12: A cheque worth TZS 45,000 was paid to Kalinga Supplies. This
transaction was correctly posted in the cash book but was not posted in
Kalinga Supplies’ account.
January 14: Credit sales amounting to TZS 23,000 were correctly posted to the sales
FOR ONLINE READING ONLY
account but were incorrectly posted to the debtors’ account as TZS
32,000.
Required: Prepare the relevant ledger accounts to rectify these errors.
LANGUAGE EDITING
Solution 9.6
Dr Kalumbu account Cr
Date Details TZS Date Details TZS
Jan. 4 Suspense 27,900
Dr Stationery expenses account Cr
Details
Date
TZS
Details
Date LANGUAGE EDITING TZS
Jan. 6 Suspense 15,000
Dr Kalinga supplies account Cr
Date Details TZS Date Details TZS
Jan. 12 Suspense 45,000
Dr Debtors account Cr
Date Details TZS Date Details TZS
Jan. 14 Suspense 9,000
Dr Suspense account Cr
Date Details TZS Date Details TZS
Balance b/d 23,100 Jan. 6 Stationery expenses 15,000
Jan. 4 Kalumbu 27,900 Jan. 12 Kalinga supplies 45,000
Jan. 14 Debtor 9,000
60,000 60,000
Student’s Book Form Five
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