Page 100 - Book-keeping for Secondary Schools Student’s Book Form One

Book-Keeping for Secondary Schools

Dr Asha account (2) Cr
Date Particulars Folio Amount Date Particulars Folio Amount

18/7/2020 Purchases 38,000 9/7/2020 Purchases 170,000
returns

FOR ONLINE READING ONLY
Dr Katabo account (3) Cr
Date Particulars Folio Amount Date Particulars Folio Amount
29/7/2020 Purchases 14,800 16/7/2020 Purchases 60,800
returns

Dr Mwanaidi account (4) Cr
Date Particulars Folio Amount Date Particulars Folio Amount
29/7/2020 Purchases 295,000

Posting to the general ledger

Dr Purchases account Cr
Date Particulars Folio Amount Date Particulars Folio Amount

31/7/2020 Trade 925,800
payables

Dr Purchases returns account Cr
Date Particulars Folio Amount Date Particulars Folio Amount

31/7/2020 Trade 132,800
payables

Dr Trade Payables account Cr

Date Particulars Folio Amount Date Particulars Folio Amount

31/7/2020 Purchases 132,800 31/7/2020 Purchases 925,800
returns

92
Student’s Book Form One

Book Keeping Form 1 New 2024 FINAL.indd 92 18/10/2024 10:14