NAME: ABDUL HADI

REGISTRATION NO: 13002

ASSIGNMENT: GENERAL ENTRIES

(2.1, 2.3, 2.4, ,2.6, 3.1, 3.2, 3.3, 3.4, 3.5

6.2,
COURSE: ACCOUNTING FOR MANAGERS (0120060

SEMISTER: SUMMER

PROGRAM: MBA (WEEKEND)

6, 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 4.1, 4.2, 4.3, 4.4, 5.1, 5.2, 5.5, 5.6, 6.1,
6.2, 6.3, 6.4)
MANAGERS (012006001)
Sr Account to be debited Account to be credited

(a) Office Machinery Account payable(D. issac Ltd)

(b) Account Payable(C. Jones) Capital
( c) Cash Account recievable(N Fox)
(d) Account Payable (P Exteter) Bank
( e) Account Pyable (D Issac Ltd) Office Machinery
(f) Bank Account Recievable (L Lyn)
(g) Van Cash
 F Murray
General Entries
For the end of July 31,2007
£
Date Particular/ Title of Account Debit (DR)
1-Jul Bank 15,000
Capital
(being Started bussiness with bank)

2-Jul Office Furniture 1,200

Bank
(buy office furniture by cheque)

3-Jul Machinery 1,400

Account payable (Tress Ltd)
(bought machinery on Credit by Tress Ltd)

5-Jul Van 6,010

Bank
(Bought a van by Cheque)

8-Jul Account Recievable (D Twig & Sons) 150

Office Furniture
(Sold office furniture to D Twig & Sons))

15-Jul Account payable (Trees Ltd) 1,400

Bank
(Paid by cheque to Tress Ltd)

23-Jul Cash 150

Account Recievable (D twig & Sons)
(received cash from D Twig & Sons)

31-Jul Machinery 650

Bank
(Bought machinery on cheque)
 £
Credit (CR)

15,000

1,200

1,400

6,010

150

1,400

150

650
 Bank
Date Particular Amount Date

1/Jul Capital 15,000 2/Jul

5/Jul
15/Jul
31/Jul
31/Jul
15,000
1/Aug B/D 5,740

Office Furniture
Date Particular Amount Date

2/Jul Bank 1,200 8/Jul

31/Jul

1,200
1/Aug B/D 1,050

Account Payable
Date Particular Amount Date

15/Jul Bank 1,400 3/Jul

1,400

Account Recievable
Date Particular Amount Date

8/Jul Office Furniture 150 23/Jul

150
 Capital
Particular Amount Date Particular

Office Furniture 1,200 30/Jul C/D

Bank 6010
Account Payable (Tress Ltd) 1,400
Machinery 650
C/D 5,740
15,000

niture Machinery
Particular Amount Date Particular

Account Recievable 150 3/Jul Account Payable (Tress Ltd)

C/D 1,050 31/Jul Bank

1,200
1/Aug B/D

yable Van
Particular Amount Date Particular

Machinery 1400 5/Jul Bank

1,400
1/Aug B/D

ievable Cash
Particular Amount Date Particular

Cash 150 23/Jul Account Recivable (D Twig & D Son)

150
1/Aug C/D
 Capital
Amount Date Particular Amount

15,000 1/Jul Bank 15,000

15,000 15,000
1/Aug B/D 15,000

Machinery
Amount Date Particular Amount

1,400 31/Jul C/D 2050

650

2,050 2050
2,050

Van
Amount Date Particular Amount

6,010 31/Jul C/D 6,010

6,010 6,010
6,010

Cash
Amount Date Particular Amount

150 31/Jul C/D 150

150 150
150
 Particular/ Title of Account

Bank
Capital
Office Furniture
Machinery
Account Payable
Van
Account Recievable
Cash
 £ £
Debit (DR) Credit (CR)

5740
15000
1050
2050
0
6010
0
150
15000 15000
 P Bernard
General Entries
For the end of June 30,2008

Date Particular/ Title of Account

1-Jun Cash
Capital
(being Started bussiness with Cash)

2-Jul Bank
Cash
(Paid cash into a bank account for the business)

5-Jun Office Furniture

Account payable (Dream Ltd)
(bought office furniture on Credit by Dream Ltd)

8-Jun Van
Bank
(Bought a van paying by Cheque)

12-Jun Equipment
Account Payable (Pearce & Sons)
(Bought equipment from Pearce & Sons on credit)

18-Jun Account payable (Dream Ltd)

Office Furniture
(Returned furniture to Dream Ltd)

25-Jun Cash
Equipments
Sold some equipments for cash)

26-Jun Account Payable (Dream Ltd)

Bank
(Paid amount owing to Dream Ltd)
28-Jun Cash
Bank
 (Took out from bank and added to cash)
30-Jun Bank
Account Payable (F brown)
(F Brown lent us the money by cheque)
 rd
ntries
ne 30,2008
£ £
Debit (DR) Credit (CR)
12,000
12,000

11,700
11,700

1,900
1,900

5,250
5,250

2,300
2,300

1,400
1,400

200
200

1,780
1,780

130
130
4,000
4,000
 For th

Cash
Date Particular Amount Date

1/Jun Capital 12,000 2/Jun

25/Jun Equipment 200 30/Jun
28/Jun Bank 130

12,330
1/Jul B/D 630

Bank
Date Particular Amount Date

2/Jun Cash 11,700 8/Jun

30/Jun Account payable (F Brown) 4,000 26/Jun
28/Jun
30/Jun

15,700
1/Jul B/D 8,540

Account Payable
Date Particular Amount Date

18/Jun Office Furniture 1,400 5/Jun

26/Jun Bank 1,780 12/Jun
30/Jun C/D 5,020 30/Jun

8,200
1/Jul

Equipment
Date Particular Amount Date

12/Jun Account Payable (Pearce & Son) 2,300 25/Jun

30/Jun
2,300
1/Jul B/D 2,100
 P Bernard
T Accounts
For the end of Jun 30,2008

Capital
Particular Amount Date Particular

Bank 11,700 30/Jun C/D

C/D 630

12,330

Office Furniture
Particular Amount Date Particular

Van 5,250 5/Jun Account payable (Dream Ltd)

Account payable (Dream Ltd) 1,780
Cash 130
C/D 8,540
1/Jul B/D
15,700

able Van
Particular Amount Date Particular

Office Furniture 1,900 8/Jun Bank

Equipment 2,300
Bank 4,000
1/Jul B/D
8,200
B/D 5,020

t
Particular Amount

Cash 200
C/D 2,100
2,300
 Capital
Amount Date Particular Amount

12,000 1/Jun Cash 12,000

12,000 12,000
1/Jul B/D 12000

Office Furniture
Amount Date Particular Amount

1,900 18/Jun Office Furniture 1,400

30/Jun C/D 500

1,900 1,900
500

Van
Amount Date Particular Amount

5,250 30/Jun C/D 5,250

5,250 5,250
5,250
 Particular/ Title of Account

Cash
Capital
Bank
Office Furniture
Account Payable
Van
Equipment
 £ £
Debit (DR) Credit (CR)

630
12,000
8,540
500
5,020
5,250
2,100
17,020 17,020
 General Entries
For the end of March 31,2007

Date Particular/ Title of Account

1-Mar Cash
Bank
Capital
(being Started bussiness with Cash & bank)

2-Mar Bank
Account payable (B Blane)
(take loan from B Blane)

3-Mar Computer
Cash
(bought computer on Cash)

5-Mar Equipment
Account Payable (Clearcount Ltd)
(Bought display equipment on credit from Clearcount Ltd)

8-Mar Cash
Bank
(Took out cash from bank)

15-Mar Account payable (B Blane)

Bank
(Repaid part of Blane’s loan by cheque)

17-Mar Account payable (Clearcount)

Bank
(Paid amount owing to Clearcount Ltd by cheque)

24-Mar Account payable (B Blane)

Cash
(Repaid part of Blane’s loan by cash)
31-Mar Printer
Account payable (F Jones)
(Bought a printer on credit from F Jones)
31,2007
£ £
Debit (DR) Credit (CR)
750
9,000
9,750

2,000
2,000

600
600

420
420

200
200

500
500

200
200

250
250

200
200
 Fo

Cash
Date Particular Amount Date

1/Mar Capital 750 3/Mar

8/Mar Bank 200 31/Mar
24/Mar Account payable (B Blane) 250

1,200
1/Apr B/D 600

Account Payable
Date Particular Amount Date

15/Mar Bank 500 2/Mar

17/Mar Bank 200 5/Mar
31/Mar C/D 2,170 24/Mar
31/Mar

2,870
1/Apr

Equipment
Date Particular Amount Date

5/Mar Acccount payable (Clearcount Ltd) 420 31/Mar

420
1/Apr B/D 420
 T Accounts
For End of March 31,2007

Bank
Particular Amount Date Particular

Computer 600 1/Mar Capital

C/D 600 2/Mar Account Payable (B Blane)

1,200
1/Apr B/D

able Compute
Particular Amount Date Particular

Bank 2,000 3/Mar Cash

Equipment 420
Cash 250
Cash 200
1/Apr B/D
2,870
B/D 2,170

t Printer
Particular Amount Date Particular

C/D 420 31/Mar Account Payable (F Jones)

420
1/Apr B/D
 Bank
Amount Date Particular Amount Date

9,000 8/Mar Bank 200 31/Mar

2,000 15/Mar Account Payable (B Blane) 500
17/Mar Account Payable (Clearcount) 200
31/Mar C/D 10,100
11,000 11,000
10,100

Computer
Amount Date Particular Amount

600 31/Mar C/D 600

600 600
600

Printer
Amount Date Particular Amount

200 31/Mar C/D 200

200 200
200
 Capital
Particular Amount Date Particular Amount

C/D 9,750 1/Mar Bank/Cash 9,750

9,750 9,750
1/Apr B/D 9,750
 Trial Balance
For End of March 31,2007

Particular/ Title of Account

Cash
Bank
Capital
Account Payable
Computer
Equipment
Printer
 Trial Balance
r End of March 31,2007
£ £
Debit (DR) Credit (CR)

600
10,100
9,750
2,170
600
420
200
11,920 11,920
Sr Account to be debited Account to be credited

(a) Purchased J.Reid

(b) B Perkins Sales
(c) Van H Thomas
(d) Bank Sales
(e) Cash Sales
(f) H hardy Purchased Return
(g) Cash Machinery
(h) Sales Return J Nelson
(i) Purchases D Simpson
(j) H Forbes Purchased Return
Sr Account to be debited

(a) Goods
(b) J Thomas
(c) L Jones Ltd
(d) Goods
(e) Van
(f) Account Payable (I Prince)
(g) Cash
(h) Puchases
(i) Account Payable (B. Henry)
(j) Account Recieveble (J Mulling)
Account to be credited

Account Payable (T Morgan)

Purchased Return
Machinery
Cash
Account payable (D davies Ltd)
Purchased Return
Machinery
Bank
Bank
Sales
 General Entries
For the end of July 31,2008
£
Date Particular/ Title of Account Debit (DR)
1-Jul Cash 750
Capital
(Started bussiness with cash)

3-Jul Purchases 110

Cash
(Bough good for cash)

7-Jul Purchases 320

Account payable (F Herd)
(Good bought on Credit by F Herd)

10-Jul Cash 64
Sales
(Sold goods on Cash)

14-Jul Account Payable (F Herd) 46

Purchased Return
(Return goods to F Herd)

18-Jul Purchases 414

Account Payable ( D Exedous)
(bought goods on Credit to D Exedous

21-Jul Account payable (D Exedous) 31

Purchased Return
(Return goods to D Exedous)

24-Jul Account Recievable (B Squire) 82

Sales
(Sold goods for cash)

25-Jul Account payable (F Herd's) 274

Cash
(Paid F Herd’s account by cash)
31-Jul Cash 82
Account Recievable (B Squire)
(B Squire paid us his account in cash)
8
£
Credit (CR)

750

110

320

64

46

414

31

82

274
82
 Cash
Date Particular Amount Date

1/Jul Capital 750 3/Jul

10/Jul Sales 64 25/Jul
31/Jul Account receivable (B Squire) 82 31/Jul

896
31/Jul B/D 512

Purchases
Date Particular Amount Date

3/Jul Cash 110 31/Jul

7/Jul Account payable (F Herd) 320
18/Jul Account payable (D Exedious) 414

844
1/Aug B/D 844

Sales
Date Particular Amount Date

31/Jul C/D 146 10/Jul

24/Jul
146
1/Aug

Account Recivable
Date Particular Amount Date

24/Jul Sales 82 31/Jul

82
 T Accounts
For End of July 31,2008

Capital
Particular Amount Date Particular
30/Jul C/D
Purchases 110
Cash 274
C/D 512

896

Account Pay
Particular Amount Date Particular

C/D 844 14/Jul Purchased Return

21/Jul Purchased Return
25/Jul Cash
31/Jul C/D

844

Purchase Ret
Particular Amount Date Particular

Cash 64 31/Jul C/D

Account recivable 82
146
B/D 146

able
Particular Amount

Cash 82

82
 Capital
Amount Date Particular Amount
750 1/Jul Cash 750

750 750
1/Aug B/D 750

Account Payable
Amount Date Particular Amount

46 7/Jul Purchases 320

31 18/Jul Purchases 414
274
383

734 734
1/Aug B/D 383

Purchase Returned
Amount Date Particular Amount

77 14/Jul Account Payable (F Herd) 46

21/Jul Account Payable (D Exedious) 31
77 77
1/Aug B/D 77
 Trial Balance
For End of July 31,2008

Particular/ Title of Account

Cash
Capital
Purchases
Account Payable
Sales
Purchased Return
Account Reciveable
 Trial Balance
or End of July 31,2008
£ £
Debit (DR) Credit (CR)

512
750
844
383
146
77

1,356 1,356
 General Entries
For the end of August 31,2016
£
Date Particular/ Title of Account Debit (DR)
1-Aug Cash 7100
Capital
(Started bussiness with cash)

2-Aug Bank 7000

Cash
(cash put in to bank)

4-Aug Purchased 410

Account payable (J Watson)
(Good bought on Credit by J Watson)

5-Aug Van 4920

Bank
(Bought a van by Cheque)

7-Aug Purchased 362

Cash
(Bought goods for cash)

10-Aug Account Recievable (L Less) 218

Sales
(Sold goods on Credit to L less)

12-Aug Account payable (J Watson) 42

Purchased Return
(Return goods to J watson)

19-Aug Cash 54
Sales
(Sold goods for cash)

22-Aug Fixtures 820

Account payable (Fire lighters)
(Bought Fixtures on Credit from Fire lighters)
24-Aug Bank 1500
Account Payable (F Homles)
(F Holmes lent us by cheque)

29-Aug Account payable (J Watson) 368

Bank
(Paid J Watson by Cheque)

31-Aug Account Payable ( Fire Lighters) 820

Bank
(Paid fire lighters by Cheque)
16
£
Credit (CR)

7100

7000

410

4920

362

218

42

54

820
1500

368

820
 Cash
Date Particular Amount Date

1/Aug Capital 7,100 2/Aug

19/Aug Sales 54 7/Aug
31/Aug C/D 208

7,362
1/Sep

Bank
Date Particular Amount Date

2/Aug Cash 7,000 5/Aug

24/Aug Account Payble (F Homles) 1,500 29/Aug
31/Aug
31/Aug

8,500
1/Sep B/D 2,392

Account Payable
Date Particular Amount Date

12/Aug Purchased Return 42 4/Aug

29/Aug Bank 368 22/Aug
31/Aug Bank 820 24/Aug
31/Aug C/D 1,500

2,730
1/Sep

Account Recivable
Date Particular Amount Date

10/Aug Sales 218 31/Aug

218
1/Sep B/D 218
 Fixtures
Date Particular Amount Date

22/Aug Account Payable (Fire Lighters) 820 31/Aug

820
1/Sep B/D 820
 T Accounts
For End of August 31,2016

Ca
Particular Amount Date

Bank 7,000 31/Aug

Purchases 362

7,362
B/D 208

Purc
Particular Amount Date

Van 4,920 4/Aug

Account Payable (J Watson) 368 7/Aug
Account Payable (Fire Lighters) 820
C/D 2,392

8,500
1/Sep

yable V
Particular Amount Date

Account payable (J Watson) 410 5/Aug

Fixtures 820
Bank 1,500
1/Sep

2,730
B/D 1,500

ivable Sa
Particular Amount Date

C/D 218 31/Aug

218
s Purchas
Particular Amount Date

C/D 820 31/Aug

820
 ounts
ugust 31,2016

Capital
Particular Amount Date Particular

C/D 7,100 1/Aug Cash

7,100
1/Sep B/D

Purchases
Particular Amount Date Particular

Account payable (J Watson) 410 31/Aug C/D

Cash 362

772
B/D 772

Van
Particular Amount Date Particular

Bank 4,920 31/Aug C/D

4,920
B/D 4,920

Sales
Particular Amount Date Particular

C/D 272 10/Aug Sales (L Less)

19/Aug Cash
272
1/Sep B/D
 Purchased Return
Particular Amount Date Particular

C/D 42 12/Aug Account Payable( J watson)

42
1/Sep B/D
Amount

7,100

7,100
7,100

Amount

772

772

Amount

4,920

4,920

Amount

218
54
272
272
Amount

42

42
42
 Trial Balance
For End of August 31,2016

Particular/ Title of Account

Cash
Capital
Bank
Purchases
Account Payable
Van
Account Reciveable
Sales
Fixtures
Purchased Return
 Trial Balance
End of August 31,2016
£ £
Debit (DR) Credit (CR)

208
7,100
2,392
772
1,500
4,920
218
272
820
42
9,330 8,914
 L Linda
General Entries
For the end of July 31,2007
£
Date Particular/ Title of Account Debit (DR)
1-Jul Bank 20,000
Capital
(Started bussiness with Bank)

2-Jul Cash 5,000

Account Payable (R Hughes)
(Bought good for cash)

3-Jul Purchases (B Brown) 1,530

Purchases ( I Jess) 1,530
Account payable (B Brown)
Account payable (I Jess)
(Bought goods on credit from B Brown & I Jess)

4-Jul Cash 1,910

Sales
(Sold goods on Cash)

6-Jul Bank 200

Cash
(Return goods to F Herd)

8-Jul Account Recievable (H Rise) 1,374

Sales
(Sold goods on Credit to H Rise)

10-Jul Account Recievable (P Taylor) 341

Sales
(Sold goods on Credit to P Taylor)

11-Jul Purchases 488

Account Payable (B Brown)
(bought goods on credit B Brown)
12-Jul Sales Return (H Rise) 65
Account Recievable (H Rise)
(H Rise returned goods)

14-Jul Account Recievable (G Pate) 535

Account Recievable (R Sim) 262
Sales (G Pate)
Sales (R Sim)
(Sold goods on credit to G Pate , R Sim)

15-Jul Account Payable (B Brown) 94

Purchased Return
(returned goods to B Brown)

17-Jul Van 4,370

Account Payable (Aberdeen Cars Ltd)
(Bought van on credit from Aberdeen Cars Ltd)

18-Jul Furniture 1,800

Account Payable (J Winter Ltd)
Bought office furniture on credit from J Winter Ltd

19-Jul Account Payable (I Jess) 130

Return Purchased
(returned goods to I Jess)

20-Jul Purchases 390

Cash
(Bought goods for cash)

24-Jul Cash 110

Sales
(Good sold for Cash)

25-Jul Account Payable (J Winter Ltd) 1,924

Bank
(Paid money owing to B Brown by cheque)

26-Jul Sales Return 34

Account Recievable (G pate)
(Goods returned to us by G Pate)

27-Jul Account Payable (J winter Ltd) 180

 Office Furniture
(Returned some of office furniture to J winter Ltd)

28-Jul Cash 2,500

Capital
(Put cash in to bussiness)

29-Jul Account Payable (Aberdeen cars Ltd) 4,370

Bank
(Paid Aberdeen Cars Ltd by cheque)

` 31-Jul Office Furniture 365

Cash
(Bought office furniture for cash)
 £
Credit (CR)

20,000

5,000

1,530
1,530

1,910

200

1,374

341

488
 65

535
262

94

4,370

1,800

130

390

110

1,924

34
 180

2,500

4,370

365
 General Entries
For the end of May 31,2009
£
Date Particular/ Title of Account Debit (DR)
1-May Bank 18,000
Capital
(Started bussiness with Bank)

2-May Purchases 1,455

Account Payable (B Hind)
(Bought goods on credit from B hind)

3-May Purchases 472

Account payable (G smart)
(Bought goods on credit from G smart)

5-May Cash 210

Sales
(Sold goods on Cash)

6-May Account Payable (B Hind) 82

Purchase return
(Return goods to B Hind)

8-May Purchases 370

Account Payable (G smart)
(Sold goods on Credit to H Rise)

10-May Account Recievable (P Syme) 483

Sales
(Sold goods on credit to P Syme)

12-May Cash 305

Sales
(Sold goods for cash)

18-May Bank 250

Cash
(Took cash and paid it into the bank)
21-May Printer 620
Bank
(Bought a printer by cheque)

22-May Account recievable (H Buchan) 394

Sales
(Sold goods on credit to H Buchan)

23-May Sales Return 160

Account Recievable (P Syme)
(P Syme returned goods)

25-May Sales Return 18

Account recievable (H Buchan)
(H Buchan returned goods)

28-May Account payable (G smart) 47

Purchases Returned
(Returned goods to G Smart)

29-May Account Payable (Hind) 1,373

Bank
(Paid Hind by cheque)

31-May Machinery 419

Account Payable (A Cobb0
(Bought machinery on credit from A Cobb)
 £
Credit (CR)

18,000

1,455

472

210

82

370

483

305

250
 620

394

160

18

47

1,373

419
 General Entries
For the end of May 31,2007
£
Date Particular/ Title of Account Debit (DR)

1-May Bank
Capital 10,000
(Started a bussiness with bank)

2-May Purchased 290

Account Payable (D James)
( Purchased goods from D James on credit)

3-May Fitures & Fitting 1,150

Bank
(Paying by Cheque)

5-May Cash 140

Sales
( Sold goods for cash)

6-May Purchase 325

Account payable (C Monty)
(Goods on credit from C Monty)

10-May Rent (Expense) 200

Cash
(Paid rent by cash)

12-May Stationery 45
Cash
(Bought stationery on cash)

18-May Account Payable 41

Purchased Return
(Good returns to D James)

21-May Bank 25
Rent Income
 (received rent by by cheque)

23-May Account Recievable (G Cross) 845

Sales
(Sold goods on credit to G Cross)

24-May Van 4,100

Bank
Paying by Cheque)
30-May Wages Expense 360
Cash
(Paid wages by acsh)

31-May Drawing 80
Cash
(Took cash for personal use)
7
£
Credit (CR)

10,000

290

1,150

140

325

200

45

41

25
 845

4,100

360

80
 P Hewitt
General Entries
For the end of March 31,2008
£
Date Particular/ Title of Account Debit (DR)
1-Mar Cash 8,500
Capital
(Started bussiness with Cash)

2-Mar Purchases 420

Account Payable (W Young)
(Bought goods on credit from W Young)

3-Mar Rent Expanse 210

Cash
(Paid Rent on cash)

4-Mar Bank 6,000

Cash
(Paid cash of the business into a bank account)

5-Mar Account Recievable (D Unber) 192

Sales
(Sold goods on credit to D Unber)

7-Mar Stationary 25
Bank
(Bought stationery on cheque)

11-Mar Cash 81
Sales
(Sales on cash)

14-Mar Account Payable (W Young) 54

Purchase Returned
(Bought goods on credit from W Young)

17-Mar Account recievable (J Harper) 212

 Sales
(Sold goods on credit to J Harper)

20-Mar Repair Expanse 78

Cash
(Paid for repairs to the building by cash)

22-Mar Sales Returned 22

Account Recievable (D Unber)
(Returned goods from to D Unber)

27-Mar Account Payable (W Young) 366

Bank
(Bought goods on credit from W Young)

28-Mar Purchases 470

Cash
(Purchases on Cash)

29-Mar Van 3,850

Bank
(Bought Van on cheque)

30-Mar Motor Expense 62

Cash
(Paid motor expences in cash)

31-Mar Fixtures 840

Account Payable (B Coal)
(Bought fixtures on credit from B Coal)
 £
Credit (CR)

8,500

420

210

6,000

192

25

81

54
 212

78

22

366

470

3,850

62

840
 General Entries
For the end of July,31
£
Date Particular/ Title of Account Debit (DR)
1-Jul Cash 1,000
Bank 1,000
Capital
(Started bussiness with Bank & Cash)

2-Jul Stationery 75
Bank
(Bought stationery by cheque)

3-Jul Purchases 2,100

Account Payable (T smart)
(Bought goods on credit from T Smart)

4-Jul Cash 340

Sales
(Sold goods for cash)

5-Jul Insurance Expance 290

Cash
(Sold goods on credit to D Unber)

7-Jul Computer 700

Account Payable (J Hott)
(Bought stationery on cheque)

8-Jul Expences 32
Bank
(Paid expenses on cash)

10-Jul Account Recievable (C Biggins) 630

Sales
(Sold goods on credit to C Biggins)

11-Jul Account Payable (T smart) 550

Purchase Returned
 (Returned goods to T smart)

14-Jul Wages Expense 210

Cash
(Paid wages by cash)

17-Jul Rent Expense 225

Bank
(Paid rent by cheque)

20-Jul Bank 400

Account Recievable (C Biggins)
(Received cheque from C Biggins)

21-Jul Account Payable (J Hott) 700

Bank
(Paid J Hott by cheque)

23-Jul Stationery 125

Account Payable (News Ltd)
(Bought stationery from News Ltd)

25-Jul Account Recievable (F Tank) 645

Sales
(Sold goods on credit to F Tank)

31-Jul Account Payable (News Ltd) 125

Bank
(Paid News Ltd by cheque)
 £
Credit (CR)

2,000

75

2,100

340

290

700

32

630

550
210

225

400

700

125

645

125
 F Fernandes
General Entries
For the end of Feb,28
£
Date Particular/ Title of Account Debit (DR)
1-Feb Cash 11,000
Bank 1,600
Capital
(Started bussiness with Bank & Cash)

2-Feb Purchases (Biggs) 830

Purchases (D Martin) 610
Purchases (P Lot) 590
Account payable (Biggs)
Account payable (D Martin)
Account payable (P Lot)
(Bought goods on credit Biggs,D Martin,P Lot)

3-Feb Purchases 370

Cash
(Bought goods on Cash)

4-Feb Rent Expense 75

Cash
(Paid rent expense on cash)

5-Feb Stationery 62
Bank
(Bought stationery paying by cheque)

6-Feb Account recievable (D Twigg,B Hogan,K Fletcher) 1,070

Sales (D Twigg,B Hogan ,K Fletcher)
(Bought stationery on cheque)

7-Feb Wages Expence 160

Cash
(Paid wages expense on cash)
10-Feb Account payable (D Martin) 195
Purchase Returned
(Returned goods to D Martin)

11-Feb Rent expense 75

Cash
(Paid rent on cash)

13-Feb Sales returned 35

Account recievable (B Hogan)
(B Hogan returns goods)

15-Feb Account Recievable (T Lee) 205

Account Recievable (F Sharp) 280
Account Recievable (G Rae) 426
Sales (T Lee)
Sales (F Sharp)
Sales (G Rae)
(Sold goods on credit to T Lee, F Sharp, G Rae)

16-Feb Expaense Bussiness Rates 970

Bank
(Paid bussiness rates by cheque)

18-Feb Insurance Expense 280

Cash
(Paid Insurance by cash)

19-Feb Rent Expense 75

Cheque
(Paid rent by cheque)

20-Feb Van 6,100

Account Payable (B Balck)
(Bought van on credit from B Balck)

21-Feb Motor Expenses 24

Cash
(Paid Motor Expenses by cheque)

23-Feb Wages Expenses 170

Cash
(Paid Motor Expenses by cheque)
24-Feb Bank 250
Account recievable (K Fletcher)
(Received cheque from K Fletcher)

28-Feb Bank 45
Expense Bussiness Rates
(Received refund of business rates by cheque)

28-Feb Account payable (Biggs) 830

Account payable (D Martin) 415
Account payable (B Black) 6,100
Bank
(Paid by Cheque to Biggs, D Martin, D Black)
 £
Credit (CR)

12,600

830
610
590

370

75

62

1,070

160
 195

75

35

205
280
426

970

280

75

6,100

24

170
 250

45

7,345
 General Entries
For the end of May 31,2006
£
Date Particular/ Title of Account Debit (DR)

1-May Account recievable (B Flyn) 810

Account recievable (G Foh) 763
Account recievable (T Fey) 392
Sales
(Sales on credit to B Flyn, G Foh , T Fey)

4-May Account Recievable (F Start) 480

Account Recievable (B Flyn) 134
Sales
(Sales on Credit to F Start , B Flyn)

10-May Sales Return (B Flyn) 93

Sales Return (T Fey) 41
Account recievable (B Flyn)
Account recievable (T Fey)
(Return inwards from B Flyn , T Fey)

18-May Bank 763

Account recievable (G Foh)
(G Goh paid by cheque)

20-May Bank 351

Account recievable (G Foh)
(T Fey paid by cheque)

24-May Cash 500

Account recievable (B Flyn)
(B Flyn paid us by Cash)

31-May Account Reciveable (F Start) 240

Sales
(Sales on credit to F Start)
6
£
Credit (CR)

1,965

614

93
41

763

351

500

240
 General Entries
For the end of June 30,2008
£
Date Particular/ Title of Account Debit (DR)

Purchases 1,440
1-Jun Account Payable (J Saville)
Account Payable (P Todd)
Account Payable (J Fry)
(Purchases on credit to J Saville, P Todd , J Fry)

3-Jun Purchases
Account Payable (P Todd) 1,920
Account Payable (J Mehan)
(Purchases on credit to J Saville, P Todd , J Fry)

10-Jun Account Payable (J Fry) 82

Account Payable (J Saville) 65
Purchased Return
(Return Goods to J Fry & J Saville)

15-Jun Purchases 210

Account Payable ( J Saville)
(Purchases on credit from J Saville)

19-Jun Account Payable (J Mehan) 1,450

Bank
(Paid J Mehan by cheque)

28-Jun Account Payable ( J Saville) 300

Cash
(Paid J Saville by cash)

30-Jun Account Payable (P Todd) 39

Purchas Returned
(We returned goods to P Todd)
 £
Credit (CR)

240
390
810

470
1,450

147

210

1,450
`

300

39
 General Entries
For the end of September 30,2008
£
Date Particular/ Title of Account Debit (DR)
1-Sep Account Recievable (J Bee) 520
Account Recievable (T Day) 630
Account Recievable (J Soul) 240
Sales
(Sales on credit to J Bee, T Day , J Soul)

2-Sep Purchases 1,180

Account Payable (D Blue)
Account Payable (F Rise)
Account Payable (P Lee)
(Purchases on credit to D Blue, F Rise , P Lee)

8-Sep Account Recievable (T Day) 640

Account Recievable (J Soul) 418
Sales
(Sales on Credit to T Day & J Soul)

10-Sep Purchases 962

Account Payable ( F Rise)
Account Payable ( R James)
(Purchases on credit from F Rise & R James)

12-Sep Sales Returned 215

Account Recievable (T Day)
Account Recievable (J Soul)
(Return Invards from T day & J Soul)

17-Sep Account Payable (F Rise) 12

Account Payable (R james) 84
Purchas Returned
(Returned goods to F Rise & R james)

20-Sep Account Payable (D Blue) 390

Bank
 (Paid D Blue by Cheque)

24-Sep Bank 400

Account Recievable (J Bee)
(Paid by Cheque by J Bee)

26-Sep Account Payable (R James) 766

Bank
(Paid R James by Cheque)

28-Sep Cash 80
Account Recievable (J Bee)
(J Bee paid by cash)

30-Sep Bank 418

Account Recievable (L Hope)
(L Hope Pays by Cheque)
08
£
Credit (CR)

1,390

390
510
280

1,058

92
870

25
190
`

96

390
400

766

80

418
 General Entries
For the end of May 31,2007

Date Particular/ Title of Account

1-May Account Recievable (G Wood)
Account Recievable (K Hughes)
Account Recievable (F Dunn)
Account Recievable (M Lyons)
Sales
(Sales on credit to G Wood, K Hughes ,F Dunn, M Lyons)

2-May Purchases
Account Payable (T Sim)
Account Payable (J Leech)
Account Payable (P Tidy)
Account Payable (F Rock)
(Purchases on credit from T Sim, J Leech , P Tidy, F Rock)

8-May Account Recievable (K Hughes)

Account Recievable (F Dunn)
Sales
(Sales on Credit to K Hughes & F Dunn)

9-May Purchases
Account Payable (J Leech)
Account Payable (F Rock)
(Purchases on credit from J Leech & F Rock)

10-May Sales Returned

Account Recievable (F Dunn)
Account Recievable (M Lyons)
(Return Invards from F Dunn & M Lyons)

12-May Cash
Account Recievable (M Lyons)
(Cash paid by M Lyons)

15-May Account Payable (T Simm)

 Account Payable (F Rock)
Purchase Returned
(Returned Goods to T Simm & F Rock)

19-May Bank
Account Recievable (F Dunn)
Account Recievable (G Wood)

21-May Account Recievable (G Wood)

Account Recievable (K Hughes)
Sales
(Sold goods on credit to G Wood & K Hughes)

28-May Account Payable (T Sim)

Account Payable (P Tidy)
Account Payable (F Rock)
Bank
(Paid by cheque to T Sim, P Tidy & F Rock)

31-May Account Payable (F Rock)

Purchase Returned
(Returned goods to F Rock)
es
31,2007
£ £
Debit (DR) Credit (CR)
310
42
1,100
309
1,761

653
190
63
210
190

161
224
385

379
215
164

113
31
82
`

227
227

36
 15
21

400
400

90
430
520

175
100
180
455

18
18
 General Entries
For the end of May 31,2006

Date
1-May

2-May

4-May

6-May

9-May

10-May

12-May
15-May

18-May

21-May

31-May
 General Entries
For the end of May 31,2006
£
Particular/ Title of Account Debit (DR)
Cash 800
Bank 2,200
Capital
(Started Bussiness with cash & bank)

Purchases 1,885
Account Payable (J Ward)
Account Payable (P Green)
Account Payable (M taylor)
Account Payable (S Gemmill)
Account Payable (P Tone)
(Purchases on credit from J Ward, P Green , M taylor, S Gemmill,P Tone)

Account Recievable (J Sharpe) 340

Account Recievable (G Boycott) 720
Account Recievable (F Titmus) 1,152
Sales
(Sales on Credit to J Sharpe, G Boycott & F Titmus)

Rent Expence 180

Cash
(Paid rent on cash)

Bank 340
Account Recievable (J Sharpe)
(J Sharpe paid us his account by cheque)

Bank 1,000
Account Recievable (F Titmus)
(F Titmus paid from his account by cheque)

Account Payable ( M Taylor) 174

Account Payable ( J Ward) 610
Bank
(Paid by Cheque to M Talor & J Ward)
Carriage Expense 38
Cash
(Paid Carriage by Cash)

Purchases 1,231
Account Payable ( P Green)
Account Payable ( S Gemmill)
(Purchases on Credit from P Green & S Gemmill)

Account Recievable (G Boycott) 810

Sales
(Sold goods on Credit to G Boycott)

Rent Expense 230

Bank
(Paid Rent by Cheque)
 £
Credit (CR)

3,000

610
214
174
345
542

2,212

180

340
`

1,000

784
 38

291
940

810

230
 General Entries
For the end of March 31,2006

Date

1-Mar

2-Mar

5-Mar

6-Mar

7-Mar

9-Mar

10-Mar

12-Mar
13-Mar

15-Mar

17-Mar

18-Mar

21-Mar

24-Mar

27-Mar

30-Mar

31-Mar
 General Entries
For the end of March 31,2006
£
Particular/ Title of Account Debit (DR)

Bank 8,000
Capital
(Started Bussiness with bank)

Purchases 1,450
Account Payable (L Frank)
Account Payable (G Byers)
Account Payable (P Lee)
(Purchases on credit from L Frank,G Byers,P Lee)

Cash 510
Sales
(Sales on Cash)

Wages Expense 110

Cash
(Paid wages in cash)

Account Recievable (J Snow) 295

Account Recievable (K Park) 360
Account Recievable (B Tyler) 640
Sales
(Sales on Credit to J Snow,K Park & B Tyler)

Purchases 120
Cash
(Bought goods for cash)

Purchases 1,650
Account Payable (G Byers)
Account Payable (P Lee)
(Bought goods on Credit from G Beyers & P Lee)

Wages Expense 110

 Cash
(Paid wages in cash)

Account Recievable (K Park) 610

Account Recievable (B Tyler) 205
Sales
(Sold goods on Credit to K Park & B Tyler)

Carriage Expense 38
Cash
(Paid Carriage by Cash)

Fixtures 740
Account Payable ( Stop Ltd)
(Purchases on Credit from Stop Ltd)

Account Payable (G Byers) 700

Bank
(Paid G Byers by cheque )

Account Payable (Stop Ltd) 740

Bank
(Paid Stop Ltd a cheque)

Bank 845
Account Recievable (B Tyler)
(B Tyler paid from his account by cheque)

Account Payable (L Farnk) 18

Purchase Return
(Return goods to L Frank)

Cash 1,000
Account payable (G Prince)
(G Prince lent us by cash)

Van 6,250
Bank
(Bought a van paying by cheque)
 £
Credit (CR)

8,000

550
290
610

510

110

1,295

120

410
1,240
 110

815

38

740

700

740

845

18

1,000

6,250
 Carpet Retailer
General Entries
For the end of November 30,2007

Date
1-Nov

3-Nov

5-Nov

6-Nov

7-Nov

11-Nov

17-Nov
18-Nov

19-Nov

20-Nov

21-Nov

23-Nov

25-Nov

26-Nov

28-Nov

30-Nov
 Carpet Retailer
General Entries
For the end of November 30,2007
£
Particular/ Title of Account Debit (DR)
Bank 15,000
Capital
(Started Bussiness with bank)

Purchases 2,630
Account Payable (J Small)
Account Payable (F Brown)
Account Payable (T Rae)
Account Payable (R Charles)
(Purchases on credit from J Small,F Brown,T Rae, R Charles)

Cash 610
Sales
(Sales on Cash)

Rent Expense 175

Bank
(Paid wages in cash)

Bussiness Rate Expense 130

Bank
(Paid business rates by cheque)

Account Recievable (T Potts) 85

Account Recievable (J Field) 48
Account Recievable (T Gray) 1,640
Sales
(Sold goods on credit to T potts, J Field, T Gray)

Wages Expense 290

Cash
(Paid wages by cash)
Account Payable (J Small) 18
Account Payable (R Charles) 27
Purchased Return
(Bought goods on Credit from J Small & R Charles)

Purchases 595
Account Payable (R Charles)
Account Payable (T Rae)
Account Payable (F Jack)
(Bought goods on credit from R Charles , T Rae & F Jack)

Sales Returned 20
Account Recievable (J Filed)
Account Recievable (T Potts)
(Sold goods on Credit to K Park & B Tyler)

Van 4,950
Account Payable (Turnkey Motors)
(Bought van on credit from Turnkey Motors)

Account Payable (J Small) 272

Account Payable (F Brown) 1,200
Account Payable (T Rae) 500
Bank
(Paid by Cheque to J Small, F Brown, T Rae)

Van 6,200
Bank
(Paid G Byers by cheque )

Cash 750
Account Payable (B.Bennet)
(Receive loan from B.Bennet)

Bank 113
Account Recievable (T Potts)
Account Recievable (J Field)
(Received cheques from T Potts & J Field)

Bank 900
Capital
(Proprietor brings payment from bank account to Bussiness)
 £
Credit (CR)

15,000

290
1,200
610
530

610

175

130

1,773

290
 45

110
320
165

6
14

4,950

1,972

6,200

750

71
42

900
 Finishing Retailer
General Entries
For the end of January 31,2008

Date

1-Jan

2-Jan

3-Jan

4-Jan

5-Jan

6-Jan

8-Jan
 10-Jan

11-Jan

14-Jan

15-Jan

16-Jan

18-Jan

21-Jan

24-Jan

26-Jan
29-Jan

30-Jan

30-Jan
 Finishing Retailer
General Entries
For the end of January 31,2008
£
Particular/ Title of Account Debit (DR)

Bank 10,500
Capital
(Started Bussiness with bank)

Bank 9,000
Cash
(Put cash in to Bank account)

Purchases 550
Cash
(Bought goods for cash)

Purchases 2,400
Account Payable (T Dry)
Account Payable (F Hood)
Account Payable (M Smith)
Account Payable (G Low)
(Bought goods on credit from T Dry, F Hood, M Smith, G Low)

Stationery 89
Account Payable (Buttons Ltd)
(Bought Stationery on credit from Buttons Ltd)

Account Recievable (R Tong) 170

Account Recievable (L Fish) 240
Account Recievable (M Singh) 326
Account Recievable (A Tom) 204
Sales
(Sold goods on credit to R Tong, L Fish,M Singh, A Tom)

Rent Expense 220

Bank
(Paid Rent by Cheque)

Fixtures 610
Account Payable (Chiefs Ltd)
Purchased Return
(Bought goods on Credit from Chiefs Ltd)

Salaries Expense 790

Cash
(Paid salaries in Cash)

Account Payable (F Hood) 30

Account Payable (M Smith) 42
Purchas Returned
(Return goods to F Hood & M Smith)

Van 6,500
Bank
(Bought van on cheque)

Bank 2,000
Account Payable (B Barclay)
(Received loan from B Barclay by cheque)

Sales Returned 25
Account Recievable (R Tong)
Account Recievable (M Singh)
(Goods returned to us by R Tong & M Singh)

Cash 145
Sales
(Sales in Cash)

Account Recievable (L Fish) 130

Account Recievable (A Tom) 410
Account Recievable (R Pleat) 158
Sales
(Sold goods on credit to L Fish, A Tom, R Pleat)

Account Payable (F Hood) 900

Account Payable (M Smith) 118
Bank
(Paid by cheque to F Hood, M Smith)
Bank 528
Account Recievable (R Pleat)
Account Recievable (L Fish)
(Received cheques from R Pleat & L Fish)

Cah 500
Account Payable (B Barclay)
(Recived Loan from B Barcley)

Cash 614
Account Recievable (A Tom)
(Received cash from A Tom)
 £
Credit (CR)

10,500

9,000

550

800
930
160
510

89

940

220
 610

790

72

6,500

2,000

5
20

145

698

1,018
158
370

500

614