Page 129 - Book-keeping for Secondary Schools Student’s Book Form One
P. 129
Trial balance
Posting to the general ledger
Dr Bank account (1) Cr
Date Details Folio Amount Date Details Folio Amount
1/1/2020 Capital 2 13,500,000 2/1/2020 Building 3 5,000,000
FOR ONLINE READING ONLY
8/1/2020 Capital 2 600,000 4/1/2020 Furniture 5 250,000
18/1/2020 Trade 4 350,000
payables
26/1/2020 Drawings 13 200,000
31/1/2020 Trade 4 210,000
payables
31/1/2020 Balance c/d 8,090,000
14,100,000 14,100,000
1/2/2020 Balance b/d 8,090,000
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
1/8/2020 Bank 1 600,000
14,100,000 14,100,000
1/2/2020 Balance 14,100,000
b/d
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 15 2,500,000
payables
(Kamara)
7,500,000 7,500,000
1/2/2020 Balance b/d 7,500,000
121
Book Keeping Form 1 New 2024 FINAL.indd 121 18/10/2024 10:14
