Actual Records Ke

Date 2010 1-Jul

General Journa

20-Jul

2010 10-Jul

2010 12-Jul

2010 16-Jul 20-Jul

Actual Records Kept General Journal

Details Stock Debtors:M Lewis Cash at Bank Cash at hand Creditors:Smiths Tools T. Lawrence Capital Assets and Liabilities at the date entered to open books Furniture And fittings Roland Furniture Purchase of furniture on credit 36 36 Dr $ 480 40 340 5 20 10 835 865 Cr $

865

Purchases Journal
Amt $
Smith's Tools Co T Lawrence Transfer to Purchase a/c 72 255 327

Returns Outward Journal

Amt $ Smith's Tools & Co. Transfer to Returns Outward Journal a/c 12 12

Sales Journal
Amt $ T Logan M Lewis Transfer to Sales a/c 160 200 360

Date Details 2010 1-Jul Balance 2-Jul Loan 3-Jul Bank(c) 8-Jul Sales 16-Jul Sales 24-Jul Sales 28-Jul M lewis

Discount Allowed $

Cash $ 5 10

Bank $ 340 2800 60 32 40 234

Date 2010 2-Jul 2-Jul 3-Jul 3-Jul 3-Jul 17-Jul 24-Jul 31-Jul 31-Jul 31-Jul-13

Details Leashold Premises Fixtures And Fittings Removal Expenses Office Cash Stationary Smith's Tools Drawings Loan(Part Repaid) Interest on Loan Balance c/d

Discount Received Recieved $

Cash $ $

Bank 3000 30 18 10 3

28 6

4 30

76 100 11 261 3506

10 1-Aug Balance b/d

43 10

3506 261

10 43

DR Date 2010 1-Jul Details Balance c/d Folio Amount 835 835

Capital a/c
Date 2010 Balance 835 835 30 Details Amount

CR

Drawings a/c
24-Jul Cash 1-Aug Balance b/d 1-Jul Balance b/d 2-Jul Cash Balance b/d 2-Jul Cash 20-Jul Typewriter and Co. 1-Aug Balance b/d 31-Jul Credit Purchases 30 30 31-Jul Balance b/d

Stock a/c
480 3000 3000 3000 30 36 66 66 31-Jul Trans To Trading a/c 480 3000

Leasehold Premises
31-Jul Balance b/d

Furniture Fixtures And Fittings a/c

31-Jul Balance c/d 66 66

Purchases a/c
327 327 31-Jul Balance b/d 327 327

Sales a/c
31-Jul Balance c/d 520 8-Jul 8-Jul 24-Jul 31-Jul Cash Cash Cash Credit Sales 60 32 68 360 520 520

520 1-Aug Balance b/d

General Expenses
3-Jul Cash (Removal Expense) 1-Aug Balance b/d 3-Jul Cash 1-Aug Balance b/d 31-Jul Cash 31-Jul Balance c/d 31-Jul Balance c/d 18 18 18 18 18

Stationary And Printing

3 3 3 31-Jul Balance b/d 3 3

Bank Loan
100 2700 2800 1-Jul Bank 2800 2800 2700 11 11

1-Aug Balance b/d

Interest on Loan
31-Jul Cash 1-Aug Balance b/d 31-Jul Balance c/d 11 11 11 31-Jul Balance b/d

Discount Recieved
4 4 17-Jul Smith's Tools Company 31-Aug Balance b/d 4 4 4 6 6

Discount Allowed
28-Jul M Lewis 6 6 31-Jul Balance c/d

Returns Outward
31-Jul Balance c/d 12 12 12-Jul Credit Returns 1-Aug Balance b/d 12 12 12

Purchases Ledger
Smith's Tools Company
Date Details 2010 12-Jul Returns Out 17-Jul Cash 17-Jul Discount Received Folio Amount $ $ 12.00 $ 76.00 $ 4.00 $ 92.00 Date Details 2010 1-Jul Balance 10-Jul Purchases Folio Amount $ $ 20.00 $ 72.00 $ 92.00

T. Lawrence
31-Jul Balance b/d $ 265.00 $ 265.00 1-Aug Balance b/d 1-Jul Balance b/d 18-Jul Purchases $ $ $ $ 10.00 255.00 265.00 265.00

Roland Furniture Company

31-Jul Balance c/d $ 36.00 $ 36.00 20-Jul Furniture And Fittings 1-Aug Balance b/d $ 36.00 $ 36.00 $ 36.00

Sales Ledger
M Lewis
Date Details 2010 1-Jul Balance 20-Jul Sales Folio Amount $ $ 40.00 $ 200.00 $ 240.00 Date Details 2010 28-Jul Cash 28-Jul Discount Allowed Folio Amount $ $ 234.00 $ 6.00 $ 240.00

F Logan
Date Details 2010 16-Jul Sales 1-Aug Balance b/d Folio Amount $ $ 160.00 $ 160.00 $ 160.00 Date Detais 2010 31-Jul Balance c/d Folio Amount $ $ 160.00 $ 160.00

Sales Ledger
M. Lewis
Date Details 2010 1-Jul Balance b/d 20-Jul Sales Folio Amount $ 40 200 240 Date Details 2010 28-Jul Cash 28-Jul Discount Allowed Folio Amount $ 234 6 240 160 160

F.Logan
16-Jul Sales 1-Aug Balance b/d 160 160 31-Jul Balance b/d