General Journal

Date

Details

Feb1

Folio

Machinery pg 10

Debit

Credit

25,000

Stock

14,000

Debtors

15,000

Bank

18,000

Cash

16,000

Land + Buildings
Equipment
Electricity prepaid
Closing Stock

30,000
22,000
2,000
12,000

Creditors
12,500
Loan
20,000
Wages Owing
1,000
Roy Brothers
4,000
To record openings entries at this time

Purchase Journal

Date
Amt
Feb 3

Details
R Desk

Folio

Invoice no.

pg 11

1,400

L Chair

2,000

S Table

2,300

Feb 18 R Desk

2,300

Feb 31

L Chair

2,700

S Table

2,100

Transfer to the purchase a/c

12,800

Return Outwards Journal

Date

Details

Feb 12

R Desk

Folio

Note no.

pg 14

L Chair

Amt

400
500

S Table

300

Feb 20 R Desk

500

L Chair

700

S Table

900

Feb 31 Transfer to the return outwards a/c 3,300

Two Column Cash Book

Dat
e
Feb
5

14

15

25
26

Details

Foli
o

Cash

Sales pg 15

Bank

1,00

G
Cheese

1,000

Sales
Capital

Details

900

C
150

Folio

Cash

1,500 Feb 5 Equipment

K Ham
M
Butter
Bank

Date

5,00
0

1,000

Wages

1,000

Insurance

800

150

15

3,000

Cash C

16 Insurance

1,400
Electricity

1,100
19 R Desk

1,200

L Chair

1,600

S Table

1,400

Roy Bro

2,000

20

Wages

2,900

22 Machine
23

2,200

Insurance

1,600
Electricity

1,000
25 Drawings
800
26 Deposit
2,000

Bank

27
1,500

K Ham

G
Cheese

1,300

Purchase Ledger
M

700

Butter
Date

Details

Foli
o

Amt

Date

Details

Folio

Amt

Pg 17

Purchases a/c
Feb
31
Mar 1

Creditors
Balance

12,800
b/d

12,800
Balance

Feb 1
c/d

12,800

Return Outwards a/c

Balance
3,300

c/d

3,300

Feb 31
Mar 1

3,300

Creditors
Balance

b/d

Trial Balance

pg 18

Details

Dr

Land + Buildings

30,000

Machinery

25,000

Stock

14,000

Creditors

12,000

Debtors

15,000

Equipment

22,000

Loan

20,000

Bank

18,000

Cash

16,000

Purchase
Sales
Return Inwards

2,700

Return Outwards
3,300

Cr