Page 113 - Book-keeping for Secondary Schools Student’s Book Form One
P. 113
Ledgers
Dr Cash account (10) Cr
Date Details Folio Amount Date Details Folio Amount
12/1/2020 Sales 8 130,000 24/1/2020 Wages 12 50,000
20/1/2020 Trade 7 80,000 31/1/2020 Balance c/d 210,000
receivables
FOR ONLINE READING ONLY
28/1/2020 Rent received 14 50,000
260,000 260,000
1/2/2020 Balance b/d 210,000
Dr Purchases returns account (11) Cr
Date Details Folio Amount Date Details Folio Amount
31/1/2020 Balance c/d 150,000 14/1/2020 Trade 4 150,000
payables
1/2/2020 Balance b/d 150,000
Dr Sales returns account (12) Cr
Date Details Folio Amount Date Details Folio Amount
15/1/2020 Trade 7 10,000 31/1/2020 Balance c/d 10,000
receivables
1/2/2020 Balance b/d 10,000
Dr Wages account (13) Cr
Date Details Folio Amount Date Details Folio Amount
24/1/2020 Cash 9 50,000 31/1/2020 Balance c/d 50,000
1/2/2020 Balance b/d 50,000
Dr Drawings account (14) Cr
Date Details Folio Amount Date Details Folio Amount
26/1/2020 Bank 1 200,000 31/1/2020 Balance c/d 200,000
1/2/2020 Balance b/d 200,000
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Book Keeping Form 1 New 2024 FINAL.indd 105 18/10/2024 10:14
