CURTIS KIBANYA

21/08155

Stationary account

Date Particulars Debit Credit

30-Apr-12 To Balance b/d (Stock) 1450

30-Apr-12 By Balance b/d (Stock) 1725

30-Apr-13 General expenses 4275 Bal c/d =4000

Total 5725 5725

General expenses acc

Date Particulars Debit Credit

30-Apr-12 To balance b/d 320
(owning)
30-Apr-13 By Rents and 450
Rates(paid)
30-Apr-13 To balance c/d(owing) 2950 Bal c/d = 2820

total 3270 3270

Rents and Rates combined acc

Date Particulars Debit Credit

30-Apr-12 To Balance b/d (Rent 800
Owing)
30-Apr-12 To Balance b/d (Rent 1800
Owing)
 30-Apr-13 By Rent and Rates 19450
(Paid)
30-Apr-13 By Rent Paid in 1250
Advance bal c/d =15600
Total 19450 19450

Motor Expenses acc

Date Particulars Debit Credit

30-Apr-12 To balance b/d (owing) 900
30-Apr-13 By balance c/d (owing) 1875
30-Apr-13 To general expenses 23750 Bal c/d = 24725

Total 25625 25625

Commissions

Date Particulars Debit Credit

30-Apr-12 To balance b/d (owing) 400
30-Apr-13 By balance c/d (owing) 725
30-Apr-13 To commission earned Bal c/d = 4575 4250
Total 4975 4975