Date:

EXERCISE 9

Ntombi Dlamini is the proud owner of an informal business. She

washes windows in her neighbourhood. Ntombi also does other
little jobs for extra income. Ntombi issues receipts to prove her
income.
Record the duplicate receipts for August 2006 into the CRJ of
"Ntombi's Services"
1
Receipt no 50 issued to B Bonto for baby sitting services, R 50, 00
2
Issued receipt to H Hlomo for house cleaning services, R 150, 00
5 Issued receipt to N Nomo, for fetching her children from school and
doing homework with them R 150, 00
6 Issued 2 receipts for R 50 each. One to B Bonto for window washing and the other to
D Dlamini for fetching water for the week.
7 Issued receipt to S Simelane, R 75, 00 for services rendered at the informal market.
8 Issued receipt to D Dlamini for plaiting her two little girls' hair for a function, R 50, 00
9 Issued receipt to J Zuma, for helping with wedding preparations, R 100, 00.
10 Increased her Capital contribution by R 300, 00
CASH RECEIPTS JOURNAL
FOR CRJ
OF
ANALYSIS CURRENT SUNDRY ACCOUNTS
DOC DATE DETAILS OF BANK INCOME
RECEIPTS AMOUNT DETAILS
Analyse the transactions and show their effect on the Accounting Equation.

ACCOUNTING EQUATION

SOURCE DOCUMENT A = O/E + L

01

02

05

07

09
 EXERCISE 10 Date:
D. Carefully is the owner of “SAFETY DRIVING SCHOOL”.
He provides his customers with driving lessons and prepares them
for their learners licence test.
R65,00 per lesson (per hour) using own vehicle
R95,00 per lesson (per hour) if using the driving
school’s transport
R100,00 per lesson (per hour) prepare for learners
written test.

These are the duplicate receipts in his receipt book for June 2006

Clue: Remember to check for transactions that take place on the

same day.
01 Receipt no 031 R 300, 00 W Harris to prepare her for a written test (3 Hours)
02 032 R 65, 00 to K Kimble for driving lesson
03 033 R 95, 00 to R Riddley for driving lesson
03 034 R 130, 00 to K Kimble for 2 driving lessons
03 035 R 190, 00 to S Scott for 2 driving lessons
04 036 R 100, 00 P Parker to prepare him for his written test
05 037 R 500, 00 D Carefully for capital contribution

These are the totals of the duplicate till slips for services rendered at the end of the following days

02 R 235, 00
04 R 345, 00

CASH RECEIPTS JOURNAL CRJ

FOR JUNE 2006
OF
ANALYSIS CURRENT SUNDRY ACCOUNTS
DOC DATE DETAILS OF BANK INCOME
RECEIPTS AMOUNT DETAILS
EXERCISE 11
D. Carefully is the owner of “SAFETY DRIVING SCHOOL”. He provides his
customers with driving lessons and prepares them for their learner’s license test.
Prices are as follows:

 R65,00 per lesson (per hour) using own vehicle

 R95,00 per lesson (per hour) if using the
driving school’s transport
 R100,00 per lesson (per hour) prepare for
learners written test.

He mostly issues handwritten receipts but occasionally uses his till. These are the
cash receipts for the month of July 2006.

Enter the transactions into the CRJ of “SAFETY DRIVING SCHOOL”.

Analyse the transactions and show their overall effect on the Accounting Equation.

1 Issued receipt, number 024 to G. Guy for R 65,00

1 Cash receipts as per cash register roll for the day R 795,00
2 Issued receipts to B Bloem for 2 hours driving lesson. He used his own car.
2 Cash sales as per cash register roll for the day R 900,00
3 The owner increased his capital contribution by R 7 500.00
4 Issued a receipt to R Rose for a garage he rents to her for R 75,00
per month (rent income)

DUPLICATE RECEIPTS

RECEIPT RECEIPT RECEIPT

Date: 05/06/06 Date: 07/06/06 Date: 09/06/06
R Royce B Blignaut C Carmen
Received from: Received from: Received from:

Sum of R130 Sum of R190 Sum of R200

In payment of In payment of In payment of
2 Driving lessons – 2 driving lessons 2 hrs to prepare for
own vehicle – company learners licence
vehicle
For D. Carefully For D. Carefully For D. Carefully
Signature: DC Signature: DC Signature: DC
028 029

DUPLICATE TILL SLIPS

05/06 08/06 11/06 15/06

Ekhetbaiedinghie Ekhetbaiedinghie

rme verko p rme verko p

Ekhetbaiedinghie
Ekhetbaiedinghierme Ekhetbaiedinghie
verko p

Ekhetbaiedinghierme verko p

Ekhetbaiedingierme verko p

Cash R 320.00 Cash R 85.00 Cash R 650.00 Cash R 310.00

Thank you Thank you for Thank you for Thank you for
for your your support your support your support
support

48
 2.1 Re-write the transactions from the 5th - 15th in your own words.
2.2 Show the effect of all the transactions
on the Accounting Equation ACCOUNTING EQUATION

TRANSACTION A O/E L
01

01

02

02

03

04

05

05

07

08
09

11

15

50
EXERCISE 12

W. Gietl is the owner of "Live Concerts" and is a Disc Jockey (DJ). He plays music
for all occasions.
According to his receipt book, these are the transactions that
took place for the month of August 2009.

Record the transactions into the CRJ

1 Issued receipt 17 to F. Frog for D Jaying service R 2 0
00.00
2 The owner increased his capital contribution by R 5 000.00
5 Rented his lighting S. Sugar and issued him a for
receipt R 700.00
6 V. Valerie paid for her Wedding party. Wade issued er a
h receipt for R 1 500.00
7 Issued receipt to P. Payne for 21st Birthday party R 2000.00
MARK ALLOCATION: x 100 =
10 1 %

CASH RECEIPTS JOURNAL OF FOR CRJ

ANALYSIS SUNDRY ACCOUNTS
CURRENT
DOC DATE DETAILS OF BANK
INCOME
RECEIPTS AMOUNT FOL DETAILS

Analyse the transactions and show their effect on the Accounting Equation.

ACCOUNTING EQUATION
SOURCE DOCUMENT A O/E L
01

02

05

06

07

51