Double entry book keeping and books of original entry

Example 1
Betty started a new business with shs. 270,000 cash on may 2018. During May she carried out
the following transactions:-
1st May Deposited Shs. 65,000 in a bank account.
2nd May Bought goods worth Shs 40,000 cash
3rd May Sold goods for Shs 50,000 cash
9th May Paid electricity sh. 15,000 cash
10 may
th
bought goods on credit worth sh.75,000 from Smith
15th may sold goods on credit worth Shs.80,000 to Caroh

Required
Record the transactions in the relevant ledger accounts.

Homework
Mr Joseph started a new business with shs. 600,000 cash on may 2018 . During May she
carried out the following transactions:-
1st May Deposited Shs. 120,000 in a bank account.
2nd May Bought goods worth Shs 90,000 cash
3rd May Sold goods for Shs 130,000 cash
9th May Paid rent sh. 20,000 cash
10 may
th
bought goods on credit worth sh.85,000 from Ben
15th may sold goods on credit worth sh.100,000 to Karen
18th may Received from Karen for sh. 40,900 cash
19th may Paid Ben a supplier for sh 48,000 cash

Required
Record the transactions in the relevant ledger accounts.

Example 2
Weza ltd made credit sales as follows
3/03/ 2019 Invoice no. 210 sales to Utawala Shs. 8,500,000
6/03/ 2019 Invoice no. 211sales to Sally hotels Shs. 3,000,000
11/03/ 2019 Invoice no. 212 sales to Alfa Supermarket Shs. 2,600,000
15/03/ 2019 Invoice no. 213 sales to Sally hotels Shs. 2,500,000
18/03/ 2019 Invoice no. 214 sales to Makini Supermarket Shs. 2,000,000
Required
(i)Draw the sales daybook
(ii)Record the transactions in the relevant ledger accounts.

Example 3
Jubilee ltd made credit sales as follows:
3/07/ 2019 Invoice no. 210 sales to Merry Supermarket Shs. 2,500,000
7/07/ 2019 Invoice no. 211sales to Santa hotels Shs. 1,400,000

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11/07/ 2019 Invoice no. 212 sales to Pesa Supermarket Shs. 3,000,000
15/07/ 2019 Invoice no. 213 sales to Santa hotels Shs. 2,000,000
18/07/ 2019 Invoice no. 214 sales to Merry Supermarket Shs. 2,700,000
22/07/ 2019 Invoice no. 215 sales to Santa hotels Shs. 4,500,000
26/07/ 2019 Invoice no. 216 sales to Pesa Supermarket Shs. 4,000,000
28/07/ 2019 Invoice no. 217sales to Merry Supermarket Shs. 3,500,000
Required
(i)Draw the sales daybook
(ii) Record the transactions in the relevant ledger accounts.
Example 4
Mr. Haran bought goods on credit as follows
Purchases on credit
1/02/ 2019 Invoice no. 301 purchased good from Jamaa ltd Shs. 2,000,000
5/02/ 2019 Invoice no. 302 purchased good from Omega ltd Shs. 2,500,000
8/02/ 2019 Invoice no. 311 purchased good from Jireh ltd Shs. 3,500,000
10/02/ 2019 Invoice no. 321 purchased good from Omega ltd Shs. 1,500,000
12/02/ 2019 Invoice no. 325 purchased good from Jamaa ltd Shs. 1,000,000
16/02/ 2019 Invoice no. 330 purchased good from Jireh ltd Shs. 2,000,000
Required
(i)Draw the purchases daybook
(ii) Record the transactions in the relevant ledger accounts.
Example 5
Mr. Onesmus runs a wholesale business dealing with house hold goods . He had the following
transactions for the month ended 28th February 2019
Purchases on credit
1/02/ 2019 Invoice no. 401 purchased good from Raha ltdny Shs. 2,500,000
5/02/ 2019 Invoice no. 402 purchased good from Jessy ltd Shs. 3,200,000
8/02/ 2019 Invoice no. 411 purchased good from Shujaa ltd Shs. 1,700,000
10/02/ 2019 Invoice no. 421 purchased good from Raha ltdny Shs. 4,500,000
12/02/ 2019 Invoice no. 425 purchased good from Raha ltdny Shs. 2,500,000
16/02/ 2019 Invoice no. 430 purchased good from Shujaa ltd Shs. 4,500,000
20/02/ 2019 Invoice no. 431 purchased good from Raha ltdny Shs. 5,000,000
25/02/ 2019 Invoice no. 432 purchased good from Shujaa ltdShs. 3,000,000

Credit sales
3/02/ 2019 Invoice no. 210 sales to Utawala Shs. 8,500,000
6/02/ 2019 Invoice no. 211sales to Sally hotels Shs. 3,000,000
7/02/ 2019 Invoice no. 212 sales to AlfaSupermarket Shs. 2,600,000
8/02/ 2019 Invoice no. 213 sales to Madaraka high school Shs. 4,500,000
9/02/ 2019 Invoice no. 214sales to Serena hotels Shs. 3,000,000
11/02/ 2019 Invoice no. 215 sales to Ukwala supermarkets Shs. 3,500,000
15/02/ 2019 Invoice no. 216 sales to Serena hotels Shs. 2,500,000
18/02/ 2019 Invoice no. 217 sales to Madaraka high school Shs. 2,000,000
22/02/ 2019 Invoice no. 218 sales to Serena hotels Shs. 5,000,000
26/02/ 2019 Invoice no. 219 sales to Ukwala supermarkets Shs. 4,000,000
28/02/ 2019 Invoice no. 220 sales to Madaraka high school Shs. 3,500,000

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Cash transactions
At 1/02/2019 Mr. Onesmus had a cash balance of Shs. 5,000,000 and cash transactions during
the month were as follows :
4/02/ 2019 paid salaries and wages Shs. 250,000
6/02/ 2019 cash sales Shs. 3,000,000
15/02/ 2019 received from Utawala Shs. 2,000,000
19 /02/ 2019 paid Raha ltd Shs. 1,500,000
27/02/ 2019 cash purchases Shs. 1,200,000
28/02/ 2019 paid rent Shs. 500,000
Required
(i) Draw the sales daybook and purchases daybook
(ii) Draw the sales ledger and purchases ledger
(iii) Draw a Cash book and General ledger
(iv) Draw a sales ledger control account and the purchase ledger control accounts

Assignment
Mr. Charles runs a wholesale business dealing with house hold goods . He had the following
transactions for the month ended 31st March 2019
Purchases on credit
1/03/ 2019 Invoice no. 401 purchased good from Raha ltd Shs. 2,500,000
5/03/ 2019 Invoice no. 402 purchased good from Us ltd Shs. 2,000,000
8/03/ 2019 Invoice no. 411 purchased good from Suna ltd Shs. 3,500,000
10/03/ 2019 Invoice no. 421 purchased good from Us ltd Shs. 1,500,000
12/03/ 2019 Invoice no. 425 purchased good from Raha ltd Shs. 2,500,000
16/03/ 2019 Invoice no. 430 purchased good from Suna ltd ltd Shs. 4,50 0,000
20/03/ 2019 Invoice no. 431 purchased good from Raha ltd Shs. 5,000,000
25/03/ 2019 Invoice no. 435 purchased good from Suna ltd Shs. 3,000,000
Credit sales
3/03/ 2019 Invoice no. 310 sales to Araka school Shs. 5,500,000
7/03/ 2019 Invoice no. 311sales to Sema hotels Shs. 3,000,000
11/03/ 2019 Invoice no. 312 sales to Ukay supermarkets Shs. 3,500,000
15/03/ 2019 Invoice no. 313 sales to Sema hotels Shs. 2,500,000
18/03/ 2019 Invoice no. 314 sales to Araka school Shs. 2,000,000
22/03/ 2019 Invoice no. 315 sales to Sema hotels Shs. 5,000,000
26/03/ 2019 Invoice no. 316 sales to Ukay supermarkets Shs. 4,000,000
28/03/ 2019 Invoice no. 317sales to Araka school Shs. 3,500,000
Cash transactions
At 1/03/2019 Mr. Charles had a cash balance of Shs. 8,000,000 and cash transactions during the
month were as follows :

4/03/ 2019 cash sales Shs. 3,500,000

6/03/ 2019 paid salaries and wages Shs. 300,000
12/03/ 2019 paid electricity Shs. 250,000
15/03/ 2019 received from Sema hotels Shs. 2,000,000
19 /03/ 2019 paid Us ltd Shs. 1,000,000
23 /03/ 2019 paid Suna ltd Shs. 2,000,000

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24/03/ 2019 received from Ukay supermarkets Shs. 3,000,000
25/03/ 2019 paid Raha ltd Shs. 3,500,000
27/03/ 2019 cash purchases Shs. 2,600,000
28/03/ 2019 paid rent Shs. 500,000

Required
(i) Draw the sales daybook and purchases daybook
(ii) Draw the sales ledger and purchases ledger
(iii) Draw a Cash book and General ledger
(iv) Draw a Sales ledger control account and purchases ledger control account