Bookkeeping Transactions

Processing purchase invoices

Make the double entry postings for the three purchase invoices.
Note: you have been told to treat the USB sticks as revenue expenditure.

Cleaning Purchase Ledger Control Account

General
Details Details Details Details Ledger
Amount £ Amount £ Amount £ Amount £ Accounts

Subsiduary
Purchase
Catering Clean Up - CU0005
Ledger
Details Details Details Details Accounts
Amount £ Amount £ Amount £ Amount £

Office expenses Eat Your Fill - EF0023

Details Details Details Details
Amount £ Amount £ Amount £ Amount £

VAT Office Stuff - OS0065

Details Details Details Details
Amount £ Amount £ Amount £ Amount £
Check: Check:
Is the VAT on the same side as the net amount? Have you repeated the postings made in the control account in the individual
supplier accounts in the purchases ledger?

AAT is a registered charity. No. 1050724

Bookkeeping Transactions
Processing purchase invoices
Balance the PLCA, complete the control account reconciliation and answer the questions.

Purchase Ledger Control Account

Details Details
Amount £ Amount £ £ £
Office expenses 35.12 Balance as per PLCA:
Cleaning 26.40
Catering 81.00 Clean Up
Eat Your Fill
Office Stuff

Clean Up - CU0005 Total of the list of balances of accounts in the Purchase Ledger

Details Details
Amount £ Amount £
Cleaning 26.40
Which ledger is the PLCA in?

Which ledger is Office Stuff's account in?

Eat Your Fill - EF0023
Details Details
Amount £ Amount £ What type of posting did you make in Eat Your Fill's account?
Catering 81.00
Which ledger contains the double entry posting?

What category of account is the PLCA?

Office Stuff - OS0065
Have you increased or decreased the PLCA by accounting for these
Details Details three purchase invoices?
Amount £ Amount £
Office expenses 35.12
 If Beatrice asked how much she currently owes her suppliers, what
should you tell her?

AAT is a registered charity. No. 1050724