Sba Account for Cxc

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  • Topic: 2007, December, 2006
  • Pages : 19 (2975 words )
  • Download(s) : 172
  • Published : April 1, 2013
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Date | Details | Folio | Dr| Cr|
Dec 1| Furniture &Fixture& Fitting | GL| 154 000 | | | Deep& Freezer & Cooler | GL| 125 000| |
| Display & Cabinet &Shelves | GL| 16 000| |
| Stock | GL| 21 000| |
| Debtor :| | | |
| D. Prince| PL| 12 000| |
| S .Cato | PL| 11 600| |
| R. Ellis | PL| 10 075| |
| M.Dwyer | PL| 5 700| |
| Bank | CB | 146 000| |
| Cash | CB | 19 000| |
| Creditors :| | | |
| National Bakery | PL| | 16 000|
| Grace Kennedy | PL| | 20 000|
| Wong’s Meat Mart | PL| | 4000|
| D&G| PL| | 8000|
| Loan From Credit Union | GL| | 100 000|
| Capital | GL| | 372 375 |
| | | 520,375 | 520,375|
Dec 1| Display Cabinet a/c| | 8 000| |
| Raymar Furniture a/c | | | 8 000|
Dec 31| Sales a/c | GL| 893 700| |
Dec 31| Trading a/c | NL| | 893 700|
| Transfer of sales to the Trading a/c | | | |
Dec 31 | Trading a/c| NL| 186 400| |
Dec 31 | Purchases a/c | GL| | 186 400|
| Transfer of Purchases to the trading a/c | | | |
Dec 31 | | | | |
| | | | |
| | | | |
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Bobby
Purchases Journal for December31 2012

Date | Details| Folio | INVOICE #| Amount |
Dec 1| National Bakery | PL| 001| 14 400|
Dec 2 | Grace Kennedy | PL| 002| 19 800|
Dec 2| Wong’s Meat Mart | PL| 003| 10800|
Dec 2| D & G| PL| 004| 12 600|
Dec 31| Transferred to general ledger| GL| | 57 600|

Bobby Brown
Purchases Journal for December 31 2012
Date | Details | Folio | Credit note | Amount |
Dec 6 | D .Prince | SL| 1001| 14 400|
Dec 6| S.Cato | SL| 1002| 1 890 |
Dec 6| R. Ellis | SL| 1003| 810|
Dec 6| M. Dwyer | SL | 1004| 540|
Dec 31 | Transferred to general ledger | GL| | 4 680|

Bobby Brown
Sales Journal for January 31 2011

Date | Details | Folio | Invoice #| Amount |
Dec 2 | D. Prince | SL| 001| 22 500|
Dec 2 | S. Cato | SL | 002| 12 600|
Dec 2| R. Ellis| SL| 003| 13 500|
Dec 2 | M. Dwyer| SL| 004| 8 100|
Dec 31 | Transferred to general ledger | GL| | 56, 000|

Bobby Brown
Return Inwards Journal for January 31 2011
Date | Details | Folio | Debit note | Amount |
Dec 9 | National Bakery | PL| 001| 5760|
Dec 9 | Grace Kennedy | PL| 002| 4140|
Dec 9 | Wong ‘s Meat Mart | PL| 003| 1800|
Dec 9 | D&G| PL| 004| 27 00|
Dec 31| Transferred to general ledger | GL| | 14 400|

D.Prince A/C
2012Dec 1 Balance b/f GJ| $12,00022, 500| 2012Dec 6 Return inwards RIJ Dec 7 Bank CB Dec 7 Discount allowed CB| $ 14 400 31 4071 653| Dec 1 Sales SJ| | | |

| 34 500| | 34 500|

S. Cato A/C

2012Dec 1 Balance b/f GJ Dec 2 Sales SJDec 31 Balance b/d 19310| $1160012 600| 2012 Dec 6 Return inwards RIJ Dec 8 Bank CBDec 31 Balance c/d | $1890300019310| | 24 200| | 24 200|

R. Ellis A/C

2012 $Dec 1 Balance b/f GJ 10075Dec 6 Sales SJ 13500 23575Jan 1 Balance b/d 17565 | 2012 $Dec 6 Return inwards RIJ 810Dec 8 Bank CB 5200Dec 31 Balance c/d 17565 23575|

M. Dwyer A/C
2012 $Dec 1 Balance b/f GJ 5700Dec 2 Sales SJ 810013 800Jan 1 balance b/d 8760| 2012...
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