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