APPENDICES

Dr.
Cr.
2013
$
Jul 20
110.00
Jul 26
272.00
Jul 26
48.00

K. DURANT
2013
$
Jul 02
150.00
Jul 21
280.00

Return Outwards
Bank

Purchases

Discount Received
________
430.00

Dr.
Cr.
2013
$
Jul 31
95.00

Purchases

430.00

P. LEWIS
2013
$
Jul 02
95.00

Balance c/d

Purchases

______

________
95.00

95.00
Aug 01
Balance b/d

95.00

Dr.
Cr.
2013
$
Jul 31
845.00

R. JACKSON

Balance c/d

2013
$
Jul 02
295.00
Jul 21
1

Purchases
Purchases

550.00
_____

_______
845.00

845.00
Aug 01
Balance b/d

845.00

Dr.
Cr.
2013
$
Jul 31
175.00

A. DAVIS
2013
$
Jul 02
175.00

Balance c/d

175.00
b/d

Dr.
Cr.
2013
$
Jul 31
950.00

Purchases

175.00
Aug 01

175.00

J. LAMB
2013
$
Jul 29
950.00

Balance c/d

Cash

_____
950.00
Aug 01
b/d

950.00

Dr.
Cr.
2013
$
Jul 31
965.00

Balance

SALES

Balance c/d

2013
$
Jul 05
380.00
Jul 16
145.00
2

Cash
R. Westbrook

________
950.00
Balance

Jul 16
250.00
Jul 16
190.00

S. Ibaka
K. Perkins

_____

________
965.00

b/d

Dr.
Cr.
2013
$
Jul 08
70.00

965.00
Aug 01

Balance

965.00

RATES
2013
$
Jul 31
70.00

Cash

Balance c/d

_______

________
70.00

Aug 01

Dr.
Cr.
2013
$
Jul 13
190.00

70.00

Balance b/d

70.00

GENERAL EXPENSES
2013
$
Jul 31
190.00

Bank

Balance c/d

________

________

190.00
Aug 01

190.00

Balance b/d

190.00

Dr.
Cr.
2013

R. WESTBROOK
2013
3

$
Jul 16
145.00

$
Jul 23
64.00
Jul 30
71.00
Jul 30
10.00

Sales

Return Inwards
Cash
Discount

________

________

145.00

Dr.
Cr.
2013
$
Jul 16
250.00

145.00

S. IBAKA
2013
$
Jul 23
100.00
Jul 30
100.00
Jul 30
50.00

Sales

Return Inwards
Cash
Discount

________

________

250.00

Dr.
Cr.
2013
$
Jul 16
190.00

250.00

K. PERKINS
2013
$
Jul 31
190.00

Sales

Balance c/d

________

________

190.00
Aug 01

Balance b/d

190.00
190.00

Dr.
Cr.
2013
$
Jul 18
150.00

WAGES
2013
$
Jul 31
150.00

Cash

Balance c/d

________

________

150.00
Aug 01

Dr.
Cr.
2013
$
Jul 31
160.00

Balance b/d

150.00
150.00

RETURN OUTWARDS
2013
$
Jul 26
50.00
Jul 26
110.00

Balance c/d

K. Bryant
K. Durant

________

________

160.00
b/d

Dr.
Cr.
2013
$
Jul 23
64.00
Jul 23
100.00

160.00
Aug 01

Balance

160.00

RETURN INWARDS
2013
$
Jul 31
164.00

R. Westbrook

Balance c/d

S. Ibaka
________
164.00
5

________
1
64.00

Aug 01

Dr.
Cr.
2013
$
Jul 25
120.00

Balance b/d

164.00

STATIONERY
2013
$
Jul 31
120.00

P. Jones

Balance c/d

________

________

120.00
Aug 01

Dr.
Cr.
2013
$
Jul 31
120.00

Balance b/d

120.00
120.00

P. JONES
2013
$
Jul 25
120.00

Balance c/d

Stationery

________

________

120.00
b/d

Dr.
Cr.
2013
$
Jul 28
2,000.00

120.00
Aug 01

120.00

MACHINERY
2013
$
Jul 31
Balance c/d
2,000.00

Bank
________

________

2,000.00
Aug 01

Balance

Balance b/d

2,000.00
2,000.00

BOOKS OF ORIGINAL ENTRY

PURCHASES LEDGERS
PURCHASES DAY BOOK
Dr.
K.

Date
2013
Jul 02
Jul 02
Jul 02
Jul 02
Jul 02
Jul 21
Jul 21
Jul 21

Details

K. Bryant
K. Durant
P. Lewis
R. Jackson
A. Davis
K. Bryant
K. Durant
R. Jackson

Folio

PL33
PL34
PL35
PL36
PL37
PL33
PL34
PL36

PG. 68

Invoice
No.
0165
0166
0167
0168
0169
0170
0171
0172

Amount
$
200.00
150.00
95.00
295.00
175.00
70.00
280.00
550.00
1815.00

BRYANT

Transferred to
Purchases Account
PG 33

GL90

2013
Jul 02
Jul 21

Dr.
Cr.

Cr.
Folio
Purchases
PDB68
Purchases
PDB68

K. DURANT
2013
Jul 02
Jul 21

Folio
Purchases
PDB68
Purchases
PDB68

$
200.
00
70.0
0

PG34
$
150.
00
280.
00

Dr.
Cr.

P. LEWIS
2013
Jul 02

Dr.
Cr.

Folio
Purchases
PDB68

R. JACKSON
2013
Jul 02
Jul 21

Dr.
Cr.

$
95.00

PG36

Folio
Purchases
PDB68
Purchases
PDB68

A. DAVIS
2013
Jul 02

PG35

$
295.00
550.00

PG37

Folio
Purchases
PDB68

GENERAL LEDGER
Dr.
PG90

PURCHASES ACCOUNT
Cr.

2013
$
Jul31 Total Purchases
1,815.00
for the month

Folio
PDBPDB68

$
175.00

Date
2013
Jul 23
Jul 23

RETURN INWARDS DAY BOOK

Details
Folio
Invoice
No.
R. Westbrook
S. Ibaka

SL22
SL23

Transferred to
Return
Inwards account

GL57

PG19
Amount

0124
0125

$
64.00
100.00
164.00

SALES LEDGER
Dr.
Cr.

R. WESTBROOK
2013
Jul 23

Dr.
Cr.

Return Inwards

S. IBAKA
2013
Jul 23

10

Return Inwards

PG 22
Folio
RIDB19

$
64.00

PG 23
Folio
RIDB19

$
100.0
0

GENERAL LEDGER
Dr.
Cr.
2013
Jul 31
Total
return
.
Inwards

Date
2013
Jul 20
Jul 20

RETURN INWARDS
Folio
RIDB19

$
164.
00

RETURN OUTWARDS DAY BOOK

Details
Folio
Invoice
No.
K. Bryant
K. Durant
Transferred
to Return
outwards
account

PG57

PL33
PL34

PG15
Amount

1089
1090

$
50.00
110.00
160.00

GL84

PURCHASES LEDGER
Dr.
Cr.
2013

K. BRYANT
Folio
11

PG 33

$
Jul 20 Return Outwards
Dr.
Cr.
2013
$
Jul20 Return Outwards
110.00

RODB15

50.00
K. DURANT

PG34

Folio
RODB15

GENERAL LEDGERS
Dr.
PG84
.

RETURN OUTWARDS
Cr.
2013
Folio
Jul 31 Total Returns
RODB15
Outwards 160.00

12