Sales Journal Purchases Journal

Date Particulars Amt Date

2011 GHC 2011
1-Mar Dude 4-Mar
40 tins @ GHc 300 12000
20-Mar Taya 6-Mar
16 ladders @ 400 6400
28-Mar Garbo
18 brushes @ GHc 50 900
Total 19300

Capital a/c
Date Details Amt Date Details Amt
2011 GHC 2011 GHC
31-Mar Bal. c/d 20000 1-Mar Cash 20000
20000 20000
1-Apr Bal. b/d 20000

Sales a/c
Date Details Amt Date Details Amt
2011 GHC 2011 GHC
31-Mar Bal. c/d 19300 1-Mar Dude 12000
20-Mar Taya 6400
28-Mar Garbo 900
19300 19300
1-Apr Bal. b/d 19300

Sales Return a/c

Date Details Amt Date Details Amt
2011 GHC 2011 GHC
2-Mar Dude 300 31-Mar Bal. c/d 300
300 300
1-Apr Bal. b/d 300

Bello a/c
Date Details Amt Date Details Amt
2011 GHC 2011 GHC
5-Mar Purchases Return 400 4-Mar Purchases 20000
31-Mar Bal. c/d 19600
20000 20000
1-Apr Bal. b/d 19600
Aliya a/c
Date Details Amt Date Details Amt
2011 GHC 2011 GHC
8-Mar Cash 4000 6-Mar Purchases 1500
31-Mar Bal. c/d 2500
4000 4000
1-Apr Bal. b/d 2500
Garbo a/c
Date Details Amt Date Details Amt
2011 GHC 2011 GHC
28-Mar Sales 900 31-Mar Bal. c/d 900
900 900
1-Apr Bal. b/d 900
Wages a/c
Date Details Amt Date Details Amt
2011 GHC 2011 GHC
30-Mar Cash 1200 31-Mar Bal. c/d 1200
1200 1200
1-Apr Bal. b/d 1200

TRIAL BALANCE AS AT 31st MARCH 2011

Details Debit Credit
Capital 20000
Cash 20300
Sales 19300
Debtors
Dude 5700
Taya 6400
Garbo 900
Aliya 2500
Sales Return 300
Purchases 21500
Creditor
Bello 19600
Purchases Return 400
Wages 1200
Drawings 500
Total 59300 59300
 CHOCOS

Purchases Journal Sales Return Journal

Particulars Amt Date Particulars Amt
GHC 2011 GHC
Bello 2-Mar Dude
100 ladders @ 200 20000 1 tin @ 300 300
Aliya Total 300
50 screws @ 30 1500
Total 21500

Cash a/c
Date Details Amt Date Details
2011 GHC 2011
1-Mar Capital 20000 8-Mar Aliya
3-Mar Dude 6000 29-Mar Drawings
30-Mar Wages
31-Mar Bal c/d
26000
1-Apr Bal. b/d 20300

Dude a/c
Date Details Amt Date Details
2011 GHC 2011
1-Mar Sales 12000 2-Mar Sales Return
3-Mar Cash
31-Mar Bal. c/d
12000
1-Apr Bal. b/d 5700

Purchases a/c
Date Details Amt Date Details
2011 GHC 2011
4-Mar Bello 20000 31-Mar Bal. c/d
6-Mar Aliya 1500
21500
1-Apr Bal. b/d 21500

Purchases Return a/c

Date Details Amt Date Details
2011 GHC 2011
 31-Mar Bal. c/d 400 5-Mar Bello
400
1-Apr Bal. b/d

Taya a/c
Date Details Amt Date Details
2011 GHC 2011
20-Mar Sales 6400 31-Mar Bal. c/d
6400
1-Apr Bal. b/d 6400

Drawings a/c
Date Details Amt Date Details
2011 GHC 2011
29-Mar Cash 500 31-Mar Bal. c/d
500
1-Apr Bal. b/d 500
 Purchases Return Journal
Date Particulars Amt
2011 GHC
5-Mar Bello
2 ladders @200 400
Total 400

Amt
GHC
4000
500
1200
20300
26000

Amt
GHC
300
6000
5700
12000

Amt
GHC
21500

21500

Amt
GHC
 400
400
400

Amt
GHC
6400
6400

Amt
GHC
500
500