Page 91 - Book-keeping for Secondary Schools Student’s Book Form One

Ledgers

3 boxes of toothpaste (50grms) @ TZS 2,600 because they were of the
wrong type.
2 pieces of writing pads @ TZS 2,350 because they were damaged.

You are required to enter the transactions in the sales journal and sales returns journal
FOR ONLINE READING ONLY
and then, post the entries to the relevant subsidiary ledger and the general ledger
accounts.
Solution

The first step is the preparation of the sales daybook.

Sales daybook

Invoice Invoice Invoice
Number
Date Particulars Folio Details Totals
TZS TZS
2023 June 1 Mambo: SL 1
80 packets of rice@ TZS 2,200 176,000
60 bags of wheat flour (3kgs) 270,000 446,000
@ TZS 4,500
12 Kifundo Enterprises: SL 2
15 boxes of toothpaste (50grms)
@ TZS 2,600 39,000
16 pieces of writing pads @ 37,600 76,600
TZS 2,350
19 Rudia stores: SL
3
11 pairs of running shoes @
TZS 6,000 66,000
20 school shirts @ TZS 1,200 24,000 90,000
25 Kalumanzira: SL
4
Goods 82,000
28 Glory: SL

5
15 pairs of sandals @ TZS 127,500
8,500
10 bags of rice (3kgs) @ TZS
6,000 60,000 187,500
Total transferred to the sales
30 GL 882,100
account (Cr)

83

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