ACCE 112 (Classwork / Klaswerk)

LEDGER ACCOUNTS / GROOTBOEKREKENINGE: RAINBOW TRADERS

+ DEBTORS CONTROL / DEBITEUREKONTROLE (ASSET) -

MARCH 1 BALANCE B/D 20 000 MARC 31 DEBTORS DAJ 1 353
H ALLOWANCE+
VAT

SALES +VAT DJ 4 697 BANK CRJ 793

+DISCOUNT
ALLOWED
+VAT

18 SUNDRY GJ 22 SUNDRY GJ 340

ACCOUNTS ACCOUNTS

(DISCOUNT (bad debts)

CANCELLED)

Interest
charged

BALANCE C/O ????

APRL 1 BALANCE B/D ????

- CREDITORS CONTROL / KREDITEUREKONTROLE (LIABILITY) +

MARCH 31 CREDITORS CAJ 665 50 MARC 1 BALANCE B/ 13 000

ALLOWANC H D
ES
+ VAT

BANK + CPJ 5 600 31 SUNDRY CJ 13 864

DISCOUNT PURCHASE
RECEIVED + S + VAT
VAT

Sundry GJ x
accounts
(Interest
charged)

BALANCE C/O
 BALANCE b/
d

+ PURCHASES / AANKOPE (OE) EXPENSE -

MARCH 31 BANK CPJ xx MARC 31 CREDITORS CAJ x

H ALLOWANCE

CREDITORS CJ xxx DRAWINGS GJ

CONTROL
Purchase on
credit

- SALES (OE) INCOME +

DEBTORS DAJ MARC 31 BANK CRJ

ALLOWANCES H

DEBTORS DJ
CONTROL

+ STATIONERY / SKRYFBEHOEFTES (OE EXPENSE) -

march 1 TOTAL B/D x

MARCH 31 BANK CPJ x MARC 31 CREDITORS CAJ x

H CONTROL

CREDITORS CJ
CONTROL
 + (PURCHASE) SARS (VAT INPUT) / SAID (INSET BELASTING) (RETURN -

MARCH 31 BANK CPJ x MARC 31 CREDITORS CAJ x

H CONTROL

CREDITORS CJ x DRAWINGS GJ x
CONTROL

SARS (VAT) ????

-
- SALES RETURN SARS (VAT OUTPUT) / SAID (BTW UITSET) SALES +

MARCH 31 DEBTORS DAJ X MARCH 31 BANK CRJ X

CONTROL

DEBTORS GJ X DEBTORS DJ X
CONTROL CONTROL
(BAD
DEBTS)

SARS (VAT) GJ ????

G. HICK GJ X
(CANCEL
DISCOUNT
ALLOWED)

o SARS / SAID (VAT) (LIABILITY) +

MARCH 31 VAT INPUT GJ x MARCH 31 VAT GJ X

OUTPUT

BALANCE C/0

APRIL 1 BALANCE B/D 2 176 09

 SARS (VAT)
BANK (CASH BANK (CASH
20.4Okt 31 PURCHASES) CPJ 20.4Okt 31 SALES) CRJ

DEBTORS
CONTROL
DEBTORS ( CREDIT
31 CONTROL DAJ2 31 SALES) DJ2

CREDITORS
CONTROL
( CREDIT CREDITORS
31 PURHASES CJ CONTROL CAJ

DEBTORS
(DISCOUNT
31 CANCELLED) GJ

DRAWINGS GJ

SALDO /
31 BALANCE o/d