OTHMAN'S T ACCOUNTS FOR THE PERIOD ENDED 31/12

CAPITAL ACCOUNT
debit credit
bank 20,000,000
cash 15,000,000
motor vehicl 50,000,000
bal c/d 85,000,000

85,000,000 85,000,000

Bank account
debit(shs) credit(shs)
1.capital 20,000,000 2.purchase 1,350,000
15.sales 1,315,000 4.purchase 1,620,000
27.sales 2,500,000 6.drawings 2,500,000
19. paul 890,000
28.electricity 650,000
31.drawings 750,100

bal c/d 16,054,900

23,815,000 23,815,000

Cash Account
debit(shs) credit(shs)
1 capital 15000000 1 rent 950000
10 sales 3800000 4 purchase 1320000
15 sales 1200000 12 wages 450000
27 sales 2000000 22 drawings 1100000
29 sales 1280000 31 salary 650500
31 sales 250000

23530000 bal c/d 19059500

 23530000

Vehicle Account
debit(shs) credit(shs)
1 Capital 50000000

50000000 bal c/d 50000000

debit(shs) Rent Account credit(shs)

1 cash 950000

950000 bal c/d 950000

950,000

debit(shs) Purchase Account credit(shs)

2 bank 1,350,000
4 cash 1,320,000
4 bank 1,620,000
4 paul 1,050,000
4 janet 450,000

5,790,000 bal c/d 5,790,000

5,790,000

debit(shs) sales account credit(shs)

10 cash 3,800,000
15 cash 1,200,000
15 bank 1315000
15 jack 1,150,000
22 mary 100,000
27 cash 2,000,000
27 bank 2,500,000
 29 cash 1,280,000
31 cash 250,000

bal c/d 13595000 13,595,000

13595000

debit(shs) Paul account credit(shs)

5 return outwar 160,000 4 purchase 1,050,000

balance c/d 890,000 890,000

890,000

Janet account
debit credit
4 purchase 450,000

balance c/d 450,000

debit return outwards credit

5 paul 160,000

bal c/d 160000 160000

debit mary account credit

22 sales 100,000
24 return inward 25000

bal c/d 125000

125,000

return inwards
debit credit
24 mary 25000
 bal c/d 25000 25000

debit Drawings account credit

6 bank 2500000
22 cash 1,100,000
31 bank 750,100

bal c/d 4350100

4350100

debit jack account credit

15 sales 1150000

1150000 bal c/d 1150000

debit wages account

12 cash 450,000

450,000 bal c/d 450,000

debit Salary Account credit

31 31 cash 650500

650500 bal c/d 650500

E PERIOD ENDED 31/12/2017
credit(shs)
credit
 Othman's Trail balance as at 31/12/2017
ACCOUNT debit credit
capital 85000000
cash 19059500
bank 16054900
vehicle 50000000
rent 950000
purchase 5790000
sales 13595000
paul 890000
return outward 160000
mary 125000
return inward 25000
drawings 4350100
jack 1150000
wages 450000
salary 650500
janet 450000
116174900 116174900