Week 9 - Special Journals - Workbook

Exercise 5.1

Ignore GST

Purchases Journal

Document
Transaction

1
Week 9 - Special Journals - Workbook
b Purchases Journal
Date Creditor Invoice Stock Creditors
number Control Control

c
Account Debit Credit
$ $

Exercise 5.2 Purchases Journal

Required

Ignore GST

2
Week 9 - Special Journals - Workbook

Purchases Journal

Date Creditor Invoice Stock Creditors

number Control Control

General Ledger
Creditors Control (L)
Date Cross-reference Amount Date Cross-reference Amount
$ $
Aug 1 Opening Balance 12 000

Stock Control (A)

Date Cross-reference Amount Date Cross-reference Amount
$ $
Aug 1 Opening Balance 27 000

Creditors Ledger
Yamaha (L)
Date Cross-reference Amount Date Cross-reference Amount
$ $
Aug 1 Opening Balance 6 000

Bernstein (L)
Date Cross-reference Amount Date Cross-reference Amount
$ $
Aug 1 Opening Balance 4 000

3
Week 9 - Special Journals - Workbook

Rachman (L)
Date Cross-reference Amount Date Cross-reference Amount
$ $
Aug 1 Opening Balance 2 000

4
Week 9 - Special Journals - Workbook

Exercise 5.4 Sales Journal

Document
Transaction

b Sales Journal
Date Debtor Invoice Cost of Sales Debtors
number sales Control

5
Week 9 - Special Journals - Workbook

c
Account Debit Credit
$ $