Page 101 - Book-keeping for Secondary Schools Student’s Book Form One

Ledgers

Exercise 5.2

Record the following transactions in Chipukizi society’s sales daybook, purchase
daybook, sales returns, purchases return and journal proper and then, show the total
at the end of the month and post the entries to respective subsidiary and general
FOR ONLINE READING ONLY
ledger accounts.

2023 April 1 Sold 90 duplicating ream paper to Hawa @ TZS 9,000 per
ream.
2 Bought from Ujamaa Ltd.

10 bags of 5kg wheat flour @TZS 7,000

3 buckets of 10 litres of cooking oil for TZS 150,000
6 Hawa returned 7 duplicating reams of papers damaged on
transit.
8 Returned to Ujamaa Ltd.

2 bags of 5kg wheat flour, under weight

9 Sold to Peace and Love Group
20 pairs of shoes @ TZS 12,000

30 pairs of socks @TZS 1,000 per pair

14 Bought from Mwanza traders.

20 pieces of white bed-sheets @ TZS 15,000

14 pieces of mattress covers @ TZS 17,000
16 Returned to Mwanza traders

02 pieces of white bed-sheets not of the colour ordered.

18 Issued a credit note to Peace and Love group for goods
returned.

4 pairs of shoes not of the size ordered

1 pair of socks not of the colour ordered.

20 Bought furniture from Viwawa Co. Ltd. worth TZS
200,000 on credit.

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