Page 98 - Book-keeping for Secondary Schools Student’s Book Form One
P. 98

Book-Keeping  for Secondary Schools

                                                Solution

           The first step is preparing of the Purchases daybook.

                                           Purchases daybook

                                                                         Invoice   Invoice
                                                              Invoice
          FOR ONLINE READING ONLY
            Date        Particulars                    Folio             Details   Totals
                                                              Number
                                                                         TZS       TZS
            2020July 1 Tom Ltd.:                       PL

                                                          1
                         10 bags of rice @ TZS 10,000                     100,000
                         20 bags of sugar @ TZS

                         15,000                                           300,000    400,000

                      9  Asha:                         PL
                                                          2
                         10 dozens books@ TZS 2,000                        20,000

                         5 cartons of ruled papers @

                         TZS 30,000                                       150,000    170,000
                     16 Katabo:                        PL

                                                          3
                         Goods                                                         60,800

                     29 Mwanaidi:                      PL

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

                         14 Boxes of drawing pens @
                         5,000                                             70,000    295,000

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

           The second step is preparing of the Purchases returns daybook.
















              90
                                                                        Student’s Book Form One


     Book Keeping Form 1 New 2024 FINAL.indd   90                                           18/10/2024   10:14
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