Page 93 - Book-keeping for Secondary Schools Student’s Book Form One
P. 93
Ledgers
Sales ledger
Dr Mambo account (1) Cr
Date Particulars Folio Amount Date Particulars Folio Amount
1/6/2023 Sales 446,000 2/6/2023 Sales returns 22,000
FOR ONLINE READING ONLY
Dr Kifundo enterprises account (2) Cr
Date Particulars Folio Amount Date Particulars Folio Amount
12/6/2023 Sales 76,600 18/6/2023 Sales returns 12,500
Dr Rudia stores account (3) Cr
Date Particulars Folio Amount Date Particulars Folio Amount
19/6/2023 Sales 90,000 8/6/2023 Sales returns 20,400
Dr Kalumanzira account (4) Cr
Date Particulars Folio Amount Date Particulars Folio Amount
25/6/2023 Sales 82,000
Dr Glory account (5) Cr
Date Particulars Folio Amount Date Particulars Folio Amount
28/6/2023 Sales 187,500
General ledger
Dr Sales account Cr
Date Particulars Folio Amount Date Particulars Folio Amount
30/6/2023 Trade 882,100
receivables
Dr Sales returns account Cr
Date Particulars Folio Amount Date Particulars Folio Amount
30/6/2023 Trade 54,900
receivables
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Book Keeping Form 1 New 2024 FINAL.indd 85 18/10/2024 10:14
