Page 63 - Book-keeping for Secondary Schools Student’s Book Form One
P. 63
Recording of business transactions
Purchases daybook
Invoice Invoice Details Invoice Totals
Date Particulars Folio
Number (TZS) (TZS)
FOR ONLINE READING ONLY
Example 4.1
Record the following transactions in the purchases daybook for the month of July 2023.
2023 July 1 Bought from Tom Ltd. invoice number 043516:
10 bags of rice, each with 5kgs @ TZS 10,000.
20 bags of sugar, each with 5kgs @ TZS. 15,000.
9 Bought from Asha invoice number 03167:
10 boxes of pens @ TZS 2,000.
5 cartons of ruled papers @ TZS 30,000.
16 Bought goods from Katabo for TZS 60,800 invoice number 06312:
29 Bought from Mwanaidi, invoice number 09842:
15 pairs of sandals @ TZS 15,000.
14 boxes of kids drawing pens @ TZS 5,000.
Solution
Purchases daybook
Invoice Invoice Invoice
Date Particulars Folio Number Details Totals
TZS TZS
2023July 1 Tom Ltd.: PL 043516
1
10 bags of rice(5kgs) @ 100,000
TZS 10,000
20 bags of sugar (5kgs) @ 300,000 400,000
TZS 15,000
9 Asha: PL 03167
2
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Book Keeping Form 1 New 2024 FINAL.indd 55 18/10/2024 10:14
