Page 64 - Book-keeping for Secondary Schools Student’s Book Form One

Book-Keeping for Secondary Schools

10 boxes of pens @ TZS 20,000
2,000

5 cartons of ruled paper @ 150,000 170,000
TZS 30,000

16 Katabo: PL 06312

FOR ONLINE READING ONLY
3
Goods 60,800
29 Mwanaidi: 09842

15 pairs of sandals @ TZS PL 225,000
15,000 4

14 boxes of kids drawing 70,000 295,000
pens @ TZS 5,000

Total transferred to
31 GL 925,800
Purchases account (Dr)

Exercise 4.1

Record the following transactions in the purchases daybook and show total purchases
for the month of July 2023.
2023 July 1 Bought from Kateme Ltd.
20 bags of sugar, each with 5kgs @ TZS 15,000.
15 bags of wheat flower, each 6kgs @ TZS 8,000.
10 Bought from Salehe.
12 dozens of exercise books @ TZS 1,600.

2 cartons of duplicating paper @ TZS 24,000.
14 Bought goods from Jengua for TZS 48,800.
25 Bought from Kiharusi.
10 pairs of shoes @ TZS 12,000.
14 boxes of shoe polish @ TZS 7,000.

Sales daybook or sales journals
When the supplier sells goods on credit, he or she prepares and sends an invoice to
the buyer. The invoice is usually prepared in duplicate, and the seller remains with
a copy after issuing the original invoice to the buyer. The retained copy serves as a
source document that helps the seller to prepare the sales daybook. Therefore, the sales
daybook is used to record transactions related to credit sales of goods.

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Student’s Book Form One

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