Page 72 - Book-keeping for Secondary Schools Student’s Book Form One
P. 72

Book-Keeping  for Secondary Schools

                                                Solution
                                       Purchase returns daybook

                                                     Credit    Credit Note

            Date    Particulars             Folio     Note     Details         Credit Note
                                                    Number                     Totals TZS
                                                               TZS
          FOR ONLINE READING ONLY
             July 8 Tom Ltd.:               PL 1     06569
                    2 bags of rice (5kgs)                              20,000
                    @ TZS 10,000
                                                                       60,000         80,000
                    4 bags of sugar (5kgs)
                    @ TZS 15,000

                    Expired
                18 Asha:                    PL       03447
                                               2
                    4 boxes of pens @                                   8,000
                    TZS 2,000
                    Wrong specification

                    1 carton of ruled paper
                    @ TZS 30,000                                       30,000         38,000
                    Not ordered

                29  Katabo:                 PL       02940
                                               3
                    Goods spoiled                                                     14,800

                    Total transferred to
                31  purchases returns       GL                                       132,800
                    account (Cr)
























              64
                                                                        Student’s Book Form One


     Book Keeping Form 1 New 2024 FINAL.indd   64                                           18/10/2024   10:14
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