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Books of Prime Entry

Sales Journal
Date
Jan 3
Jan 7
Jan 31

Particulars
Tom
Sam
Sales Account

Goods sold on credit to


Tom and Sam recorded in
the Sales Journal

Amount ($)
900
600
1500

Cr.

Cash Book (debit side only)


Date
Jan 1
7
9
13

Particulars

Sales Ledger
($)

Balance b/d
Cash Sales
Tom
Sam

Discount
allowed($)

500
400
900

Bank ($)

Partial payments received


from Tom and Sam (debtors)
on account of goods sold to
them earlier this month.

4000
200
500
400
5100

50
20
70

Sales Returns Journal


Date

Particulars

Jan 5

Tom

31

Sales Returns Accounts

Goods returned by Tom are


recorded

Amount ($)
100
Dr.

100

Ledgers
Sales Ledger
Tom Account
Dr.

Cr.
($)

Jan 3

Sales

900

($)

Jan 5

Sales returns

100

Jan 9

Bank

500

Discount

50

Balance c/d

250

Jan 31
900
Feb 1

Balance b/d

900

250

Sam Account
Dr.

Cr.
($)

Jan 7

Sales

600

($)

Jan 13
Jan 31

Feb 1

Balance b/d

600
180

Bank

400

Discount

20

Balance c/d

180
600

General Ledger
Debtors Control Account
Dr.

Cr.
($)

Jan 31

Sales

1500

1500
Feb 1

Balance b/d

Total credit sales

430

($)

Jan 31

Sales returns

100

Bank

900

Discount

70

Balance c/d

430
1500

Total cash receipts from debtors

Balance due from all


debtors