Activity 1:

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ICB Computerised Bookkeeping Formative Activity 1- Eliza Fransman 827721

Cashbook receipts of Tswane Computer Suppliers - January2015

Doc. No.

Date

Details

EFT

First African
Bank

INV569

Cash Sales

REC413

Trevor Khosa

INV571

13

Cash Sales

Fol
.

Analysis of
receipts

CBR1
Bank

Debtors
Control

VAT
output

Sales

10 552.05
3 180.95

3 180.95

50 000.00

50 000.00

2 150.22

2 150.22

REC414

15

ISA

1 607.73

INV573

21

3 401.19

REC415

21

Cash Sales
Moon
Properties

REC416

24

P. Potter

1 266.02
D3

Fol.

10 552.05
390.64

B13

4 667.21

Mortgage Loan

B13

Capital

N8

Income from
SETA grant

1 886.16

1282.8
1 607.73

417.69

2 983.50

127.51

Cost of
Sales

1961.2
50 000.00

264.06

Details

2 790.31

1 607.73

10 030.12

Sundries
Amount

1989.6
1 138.51

N12

Rent income

10 030.12

INV575

24

Cash Sales

1 614.59

11 644.71

REC417

27

Alpha Attorneys

D2

3 353.41

3 353.41

3 353.41

198.28

REC418

28

FMB Ltd

D5

2 417.69

2 417.69

2 417.69

REC419

30

D4

1 198.91

1 198.91

1 198.91

B/S

31

B/S

31

B/S

31

I. Nevel
Galaxy
Supermarket
First African
Bank
First African
Bank

1 416.31

1045.2

198.35

198.35

N23

127.33

127.33

N10

184.66

184.66

N9

91 283.22

17 000.13

1 398.18

Dr bank
B8

Cr debtors
control B9

Cr VAT
output
B17

9 076.28

Cr Sales
N1

Office
refreshments
Interest on
fixed deposit
Interest on
current account

63 808.63

6 278.80

Dr Indiv a/c's

ICB Computerised Bookkeeping Formative Activity 1- Eliza Fransman 827721

Dr Cost of
Sales N3
Cr Trade
Inv. B12

Cashbook payments of Tswane Computer Suppliers - January2015

Doc.
No.

Dat
e

Cq921

Cq922

Ramaha Cycles
Galaxy
Supermarket

Cq923

Cash

Cq924

First African Bank

Cq925

Southern Stationers

EFT

12

VISA credit card

2 211.28

Cq926

14

All-Balance

1 716.05

Cq927

15

Cash

10 470.44

1 505.31
10
470.44

Cq928

24

Cash

6 869.77

Cq929

26

Cash

Cq930

26

Diskom

Cq931

27

The Echo Times

Cq932

29

FMB Ltd

Cq933

31

Hamlin Furnishers

B/S

31

First African Bank

B/S

31

B/S
B/S

Name of payee

Fol
.

CBP1
Sundries

Bank

Creditors Control

18 923.21

VAT input

Trading Inventory

Amount
16
599.31

2 323.90

Fol.

116.71

116.71

B6
N2
3

196.50

196.50

B2

2 475.90

2 475.90

B7
N2
6

193.32

23.74

169.58
2 211.28

Details
Vehicles

Drawings
Investment: Fixed
deposit

Office refreshments

Postage and stationary

B15
N1
8

VISA credit card

Petty cash

6 869.77

B10
N3
1

707.40

B11

Cash float

65.69

469.25

N3
0

Advertising

4 355.75

534.92

3 820.83

1 532.88

121.76

1 411.12

AZT Security

289.39

35.54

253.85

31

First African Bank

540.38

540.38

31

R/D - I. Nevel

1198.91

1198.91
49
016.54

210.74

707.40
C5

2 266.46

3 582.27

58 181.56

Cr bank
B8

Wages and salaries

2 266.46

534.94
C3

Bookkeeping fees

3 582.27

5 848.73

Dr creditors
control B14

3 316.29

Dr VAT input
B16

Dr Trading
Inventory B12

ICB Computerised Bookkeeping Formative Activity 1- Eliza Fransman 827721

B5
N1
5
N1
3
N1
9

Furniture

B9

Debtors control

Bank charges
Security Services
Interest on mortgage loan

Dr Indiv a/c's

Debtors Journal of Tswane Computer Suppliers - January2015

Doc. No.

Date

INV568

DJ1

Details

Fol.

Debtors control

VAT output

Sales

Cost of Sales

A. Munroe

D1

2 520.50

309.54

2 210.96

1 914.90

INV570

12

P. Potter

D3

10 276.60

1 262.04

9 014.56

8186.5

INV572

20

K. Leeland

D2

2 602.22

319.57

2 282.65

1907.9

INV574

23

I. Nevel

D4

10 394.85

1 276.56

9 118.29

7998.5

INV 576

27

FBM Ltd

D5

2 524.60

310.05

2 214.55

1482.1

28 318.77

3 477.76

24 841.01

21 489.90

Dr debtors control B9

Cr VAT output B17

Cr Sales N1

Dr Cost of Sales N3 Cr Trade Inv. B12

Debtors Allowance Journal of Tswane Computer Suppliers - January2015

Doc. No.

Date

Dc/n121

Debtors control

DAJ1

Details

Fol.

VAT output

Sales

Cost of Sales

A. Munroe

D1

269.50

33.10

236.40

197.60

Dc/n122

16

P. Potter

D3

246.48

30.27

216.21

188

Dc/n123

26

I. Nevel

D4

10 394.85

1 276.56

9 118.29

7998.5

10 910.83

1 339.93

9 570.90

8 384.10

Cr debtors control B9

Dr VAT output B16

Dr Sales returns N2

ICB Computerised Bookkeeping Formative Activity 1- Eliza Fransman 827721

Cr Cost of Sales N3 Dr Trade Inv. B12

Creditors Journal of Tswane Computer Suppliers - January2015

Doc.
No.

Dat
e

OI140

Diskom

C5

OI141

Pex Printers

C6

OI142

Nixford Ltd

C1

OI143

C7

OI144

10

Roxia Ltd
Homebake
Restaurant

OI145

15

Pear Computers

C2

OI146

16

Plus-Pack

OI147

22

Pete the Plumber

C9
C1
0

OI148

22

I. Nevel

C4

OI149

24

FBM Ltd

C3

OI150

27

Beemans Computers

OI151

27

Southern Municipality

OI152

31

Bord Motor Co.

C11
C1
2
C1
3

Details

Fol.

CJ1
Sundries

Creditors Control

VAT output

Trading Inventory

Cr creditors control
B14

Dr VAT input B176

Dr Trading Inventory B12

Amoun
t

Details

C8

Cr Indiv a/c's

Creditors Allowance Journal of Tswane Computer Suppliers - January2015

CAJ1
Sundries

Doc.
No.

Dat
e

Oc/n29

Diskom

C5

1 017.01

124.90

Oc/n30

13

C1

219.45

26.95

192.50

Oc/n31

22

Nixford Ltd
Pear
Computers

C2

9 118.29

1 119.79

7 998.50

Oc/n32

23

I. Nevel

C4

1 248.07

153.27

1 094.80

Oc/n33

27

FBM Ltd

340.86

41.86

299.00

Oc/n34

31

Bord Motor Co.

C3
C1
3

Details

Fol
.

Fol.

Creditors Control

VAT output

Trading Inventory

1 684.24
13 627.92

1 466.77

9 584.80

Amount

Fol
.

892.11

B4

Equipment

B6

Vehicles

1
684.24
2
576.35

ICB Computerised Bookkeeping Formative Activity 1- Eliza Fransman 827721

Details

Dr creditors control
B14

Cr VAT output B17

Cr Trading Inventory B12

ICB Computerised Bookkeeping Formative Activity 1- Eliza Fransman 827721

Cr Indiv a/c's

ICB Computerised Bookkeeping Formative Activity 1- Eliza Fransman 827721