LDGER ACCOUNTS

Dr. Cash Account Cr

15 Jan Stationery 20
10 Jan Sales 700 21 Jan Sundry 10
31 Jan S. Boyd 600 31 Jan Rent 100
31 Jan Wages 250
31 Jan S. Lee 600
31 Jan S, Smith 298
31 Jan Balance c/d 22
1,300 1,300
Balance b/f 22

Sales Account
3 Jan S Boyd 600
10 Jan Cash 700
25 Jan S. Boyd 250
27 Jan M. Marks 600
31 Jan Balance c/d 2,150 2,150
1 Feb Balance b/f 2,150

Purchases Account
5 Jan J. Lee 750 31 balance b/d 2,048
7 Jan S Smith 298
30 Jan J. Lee 1,000
2,048
1 Feb Balance c/f 2,048

Stationery
15 Jan Cash 20

Sundry expenses
21 Jan Cash 10
 S. Boyd
3 Jan Sales 600 31 Jan Cash 600
25 Jan Sales 250 31 Jan Balance c/d 250
850 850
1 Feb Balance b/f 250

S. Smith

31 Jan Cash 298 27 Jan Purchases 298

M. Marks
27 Jan Sales 600

J. Lee

31 Jan Cash 600 30 Jan Purchases 1,000

31 Jan Balance c/d 400
1,000 1,000
1 Feb 400

Plant and machinery

31 Jan R. Combes 2,000

R. Combes
31 Jan Plant and Machinery 2,000
 Rent

31 Jan Cash 100

Wages

31 Jan Cash 250

TRIAL BALANCE
Dr Dr
Sales 2,150
Capital 460
Creditors 2,690
Purchases 2,048
Debtors 850
Cash 30
Stationery 20
Rent 100
Wages 250
Plant and machinery 2,000
Sundry expenses 10
5,308 5,300