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SE

CT
IO
N
B

Sales Account
Trading Account

$7685.00

$7685.00

1/4 Cash
2/4 Cash
3/4 Cash
4/4 Cash
5/4 Cash
5/4 Thomas
8/4 Cash
9/4 Cash
10/4 Cash
11/4 Cash
12/4 Cash
12/4 Smith
15/4 Cash
16/4 Cash
17/4 Cash
18/4 Cash
19/4 Cash
19/4 Timothy
22/4 Cash
23/4 Cash
24/4 Cash
25/4 Cash
26/4 Charles
26/4 Cash
29/4 Cash
30/4 Cash

$334.00
$302.00
$323.00
$343.00
$345.00
$25.00
$390.00
$300.00
$375.00
$379.00
$350.00
$15.00
$310.00
$305.00
$383.00
$450.00
$290.00
$18.00
$392.00
$381.00
$375.00
$370.00
$20.00
$290.00
$295.00
$325.00
$7685.00

Journals
Sales Journal
Date
April
5
12
19
26

Details

Folio

Invoice number

Amount ($)

Thomas
Smith
Timothy
Charles

SL01
SL02
SL03
SL04

16551
16552
16553
16554

25.00
15.00
18.00
20.00

Transferred to sales
a/c

GL1

78.00

Sales Return Journal


Date

Details

Folio

Amount ($)

SL02

Credit Note
Number
1771

April
15
22

Smith
Timothy

SL03

1772

8.00

6.00

Transferred to Sales
Return A/c
GL02

14.00

Sales Ledger
Thomas
Sales

$25.00
$25.00
$25.00

Bal /d

Bal c/d

$25.00
$25.00

Smith
Sales

$15.00

Sales Returns
Bal c/d

$6.00
$9.00
$15.00

$15.00
Bal b/d

$9.00

Timothy
Sales

$18.00

Sales Returns
Bal c/d

$18.00
Bal b/d

$8.00
$10.00
$18.00

$10.00

Charles
Sales
Bal b/d

$20.00
$20.00
$20.00

Bal c/d

$20.00
$20.00

Purchases Journals
Week 1
Date
April
01
02
03
04
05

Details

Folio

Invoice number

Amount ($)

W&L Brewery
Green
Savemart
SMJ
KC Mart

PL1

17661

199.30

PL11
PL14
PL20
PL19

17662
17663
17664
17665

204.20
215.66
307
111.30

Transferred to
Purchases A/c

GL2

Details

Folio

Invoice Number

Amount ($)

Savemart
Hol Snacks
SMJ
W&L Brewery
SMJ

PL12
PL20
PL19
PL16

1331
1332
1333
1334

185
285.40
163
142.10

PL26

1335

313.40

1037.46

Week 2
Date
April
08
09
10
11
12
Transferred to
Purchases A/c

GL31

1088.90

Week 3
Date
April
15
16
17
18
19

Details

Folio

Invoice Number

Amount ($)

Greens
Savemart
Hol.Snacks
KC Mart
SMJ

PL11
PL14
PL1
PL19
PL20

1881
1882
1883
1884
1885

336.60
325
166.80
143.40
191.40

Transferred to
Purchases A/c

GL6

Details

Folio

Invoice Number

Amount ($)

W&L Brewery
Greens
Hol.Snacks
Savemart
SMJ

PL20

1771

PL61
PL17
PL10
PL21

1772
1773
1774
1775

106.60
141
45
105.60
150.40

1163.20

Week 4
Date
April
22
23
24
25
26

Transferred to
Purchases A/c

548.60
GL66

Details

Folio

Invoice Number

Amount ($)

W&L Brewery
Greens

PL20

1991

106.60
141

PL6

1992

Week 5
Date
April
29
30
Transferred To
Purchases A/c

247.60
GL10

Purchase Returns Journal


Date
April
9
12

Details

Folio

Invoice Number

Amount ($)

Savemart
W&L Brewery
SMJ

PL10
PL16

1551
1552

33
16

PL9

1553

25

24
Transferred to
Purchases Return A/c

GL12

74

General Ledger
1. Sales
30/40 bal c/d 17685

5/4 cash
12/4 cash
19/4 cash
26/4 cash
30/4 cash
Bal b/d

$1672
$1809
$1756
$1828
$620
$7685
$7685

Bal c/d

$4085.76

$7685

2. Purchases
5/4 cash
12/4 cash
19/4 cash
26/4 cash
30/4 cash
Bal b/d

$1037.46
$1088.90
$1163.20
$548.60
$247.60
$4085.76
$4085.76

$4085.76

3. Purchases Returns
Bal c/d

$74

9/4 Savemart
12/4 W&L Brewery
24/4 SMJ

$74
Bal b/d

$33
$16
$25
$74
$74

Purchase Ledger
W&L Brewery A/c
12/4 Purchase Rtn

$16

1/4 Purchase

$199.30

30/4 Cash

$538.60

11/4 Purchase
22/4 Purchase
29/4 Purchase

$142.10
$106.60
$106.60
$554.60

$554.60

Green A/c
30/4 Cash

$822.30

2/4 Purchases
15/4 Purchases
23/4 Purchases
30/4 Purchases

$822.80

$204.20
$336.60
$141
$141
$822.80

Savemart A/c
9/4 Purchases Rtn
30/4 Cash

$33
$798.26

3/4 Purchases
8/4 Purchases

$215.66
$185

16/4 Purchases
25/4 Purchases
$831.26

$325
$105.60
$831.26

SMJ A/C
24/4 Purchases Rtn $25
30/4 Cash
$1100.20

04/4 Purchases
16/4 Purchases
12/4 Purchases
19/4 Purchases
26/4 Purchases

$1125.20

$307
$163
$313.40
$191.40
$150.40
$1125.20

KC.Mart A/C
30/4 balc/d

$254.70

05/4 Purchases
18/4 Purchases
$254.70

$111.30
$143.40
$254.70

Holiday Snacks A/C


30/4 Cash

$497. 20
$497.20

9/4 Purchases
17/4 Purchases
24/4 Purchases

$285.40
$166.80
$45.00
$497.20

General Ledger
Electricity
30/4 Cash

$60.00

30/4 Bal c/d

$60.00

$60.00
1/5 bal b/d

$60.00

60.00

Gas A/C
30/4 Cash

$40

30/4 Bal c/d

$40

$40
1/5 Bal b/d

$40

$40

Water A/C
30/4 Cash

$30

1/5 bal b/d

$30

30/4 Cash

$500

30/4 bal c/d

$30

$30

$30

Wages A/C
30/4 bal c/d
$500
1/5 bal b/d

$500

General Expenses

$500
$500

30/4 Cash

$220

30/4 Bal b/d

$220

$220
1/5 Bal b/d

$220

$220

Equipment A/c
30/4 Cash

$10000

30/4 Bal c/d

$10000

$10000
1/5 Bal b/d

$10000

$10000

Discount Allowed
Cash

$20.00

1/5 Bal b/d

$20.00
$20:00

30/4 Bal c/d

$20.00
$20.00

Discount Received
30/4 bal c/d

$20.00

Cash

$20.00

1/5 Bal b/d

$20.00
$25.00

$20.00

Three Column Cashbook


For the school canteen for the month of April 2015
Date

Details

1/4
2/4
3/4
4/4

Sales
Sales
Sales
Sales

5/4
8/4
9/4

Sales
Sales
Sales

10/4

Sales

11/4
12/4
15/4

Dis
All

Date

Details

$334
$302
$323
$343

30/4
30/4
30/4
30/4

W&L
Savemart
SMJ
Hol.
Snacks

$538.60
20.00 $798.26
$1100.20
$497.20

$245
$390
$350

30/4
30/4

$822.80
$60.00

$375

30/4

Greens
Electricit
y
Water

Sales
Sales
Sales

$379
$350
$310

30/4
30/4
30/4

$40.00
$500.00
$220.00

16/4

Sales

$305

Gas
Wages
General
Expenses
Bal

17/4

Sales

$383

20.0
0

Cash

Bank

Dis
Rec.

Cash

$30.00

$2999.9
4

Bank

18/4
19/4
23/4
24/4
24/4
25/4
26/4
29/4
30/4

Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
20.0
0

$450
$290
$381
$392
$375
$370
$290
$295.
$325
$760
7

20.00

$7607

Trial Balance
Details
Sales
Purchases
Purchases Returns
Sales Returns
KC Mart
Thomas
Smith
Timothy
Charles
Discount Allowed
Discount Received
Electricity
Gas

Debit($)

Credit ($)
7685.00

4085.76
74.00
14.00
254.70
25.00
9.00
10.00
20.00
20.00
20.00
60.00
40.00

Water
General Expenses
Wages
Equipment
Stock
Cash
Capital

30.00
220.00
500.00
10000.00
373.34
2999.94
18407.04

10373.34
18407.04

Final Accounts
Trading Account
For school canteen for the month of April 2016
$
Sales
Sales Returns
-Cost of Goods Sold
Opening Stock
+Purchases
-Purchases Returns

373.34
4085.76
74.00

$
7685.00
14.00
7671.00

4385.10
210.40

-Closing Stock
Gross Profit

4174.70
3496.30

Profit And Loss Account


For the school canteen for the month of April 2016
$
Gross Profit
Discount Received
-Expenses
Electricity

60

$
3496.30
20.00
3516.30

Wages
Water
Gas
General Expenses
Discount Allowed
Net Profit

500
30
40
220
20

870
2646.30

Balance Sheet
For the school canteen for the month of April 2016
$

Assets
Fixed
Equipment
Current
Stock
Debtors
Cash in hand
Current Liabilities
Creditors
Working Capital
Financed By
Capital
+ Net Profit

10000.00

10000.00

210.40
64.00
2999.94
3274.34
254.70
3019.64
10373.34
2646.30

13019.64
13019.64