Page 308 - Accountancy_F5
P. 308
S/N Details TZS TZS
Noria account 1,000,000
Norhan account 100,000
(d) Suspense account 900,000
Being error of commission and wrong amount posted
FOR ONLINE READING ONLY
now rectified.
Suspense account 4,400,000
LANGUAGE EDITING
Discount received account 2,200,000
(e)
Discount allowed account 2,200,000
LANGUAGE EDITING
Being the wrong account postage corrected.
Purchases account 7,900,000
Suspense account 7,900,000
(f)
Being the purchases recorded in cash book now
corrected.
Solution 9.8 (ii)
Kipande Enterprises
Suspense account
Date/ Date/
Details TZS Details TZS
label label
Balance b/d 6,850,000 (b) Cash 450,000
(e) Discount received 4,400,000 (c) Debtors 2,000,000
(d) Noria 900,000
(f) Purchases 7,900,000
11,250,000 11,250,000
Student’s Book Form Five
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