Page 111 - Book-keeping for Secondary Schools Student’s Book Form One
P. 111
Ledgers
Dr Capital account (2) Cr
Date Details Folio Amount Date Details Folio Amount
31/1/2020 Balance c/d 14,100,000 1/1/2020 Bank 1 13,500,000
8/1//2020 Bank account 1 600,000
FOR ONLINE READING ONLY
14,100,000 14,100,000
1/2/2020 Balance b/d 14,100,000
Dr Building account (3) Cr
Date Details Folio Amount Date Details Folio Amount
2/1/2020 Bank 1 5,000,000 31/1/2020 Balance c/d 7,500,000
2/1/2020 Other 4 2,500,000
payables
7,500,000 7,500,000
1/2/2020 Balance b/d 7,500,000
Dr Trade payables account (4) Cr
Date Details Folio Amount Date Details Folio Amount
14/1/2020 Purchases 10 150,000
returns
18/1/2020 Bank 1 350,000 5/1/2020 Purchases 6 500,000
31/1/2020 Bank 1 210,000 11/1/2020 Purchases 6 240,000
31/1/2020 Balance c/d 30,000
740,000 740,000
1/2/2020 Balance b/d 30,000
Dr Furniture account (5) Cr
Date Details Folio Amount Date Details Folio Amount
4/1/2020 Bank 1 250,000 31/1/2020 Balance c/d 250,000
1/2/2020 Balance b/d 250,000
103
Book Keeping Form 1 New 2024 FINAL.indd 103 18/10/2024 10:14
