Page 162 - Book-keeping for Secondary Schools Student’s Book Form One

Book-Keeping for Secondary Schools

Particulars Dr (TZS) Cr (TZS)

Sales 134,320,000
Purchases 85,867,200
FOR ONLINE READING ONLY
Inventory 1 May 2020 16,531,200
st
Carriage outwards 7,591,200
Carriage inwards 6,880,800

Sales returns 7,732,800
Purchases returns 12,426,000

Salaries and wages 41,336,400
Motor expenses 30,796,800

Rent 18,547,200
Rates 10,617,600
Sundry expenses 30,242,400

Motor vehicle 14,880,000
Fixtures and fittings 19,920,000

Accounts receivable 17,492,400
Accounts payable 15,654,000

Cash at bank 16,651,200
Cash in hand 3,144,000

Drawings 14,460,000
Capital 180,291,200

342,691,200 342,691,200

Inventory on 31 May 2021 was TZS 14,449,940.
st

154
Student’s Book Form One

Book Keeping Form 1 New 2024 FINAL.indd 154 18/10/2024 10:14