date account invoice no. post ref.

amount
4-Jun ARC Accounts receivable no.501 4845
date account terms post ref amount
3-Jun APC- Stopmson n/30 1500
7-Jun APC - Albatross 2/10,n/30 900
cash at bank discount allowed sales revenuea/c receivable
4-Jun Cash at bank 5442 5442
a/c payable purchase other accounts
2-Jun APC - Quickdraw Peak 603 2693
4-Jun Inventory 604 1650
7-Jun APC-Books R Us 605 2930
date description ref debit credit balance
31-May balance 28,394 dr
1-Jun loan payable 42,000 70394 dr
4-Jun Sales 5442 75836 dr
debit
date account cheque no. post ref.
Cash Payments Journal
Account: Cash at Bank
account no. 100
Sales Journal
Purchase Journal
Cash Receipts Journal
debit
date account post ref.
credit
General Ledger
4-Jun Inventory 604 1650 74186 dr
dr
date description ref. debit credit balance
31-May balance 8,415 dr
4-Jun Sales no.501 4845 13,260 dr
Date Description Ref. Debit Credit Balance
31-May Balance 13,119 Cr
2-Jun APC - Quickdraw Peak no.603 2693 10,426 cr
7-Jun APC-Books R Us 2930 7,496 cr
Account No.120
Date description ref. debit credit balance
31-May balance 74,419 dr
3-Jun purchase APC- Stopmson 1500 75,919 dr
4-Jun Cash at bank no604 1650 77,569 dr
7-Jun purchase APC - Albatross 900 78,469 dr
Date Description Ref. Debit Credit Balance
31-May balance 0
1-Jun cash at bank 42000 42000
Date Description Ref. Debit Credit Balance
31-May balance 0
4-Jun ARC no.501 4845 4845 cr
4-Jun cash at bank 5442 10287 cr
Account No.400
Account no. 110
Account: APC - Accounts Payable Control
Account No. 210
Account: Bank Loan Payable
Account: No.250
Account: Sales Revenue
Account: ARC Accounts receivable control
Account: Inventory
Subsidiary Ledgers
Date Description Ref. Debit Credit Balance
31-May balance 1109 Dr
Date Description Ref. Debit Credit Balance
31-May Balance 3471 Cr
7-Jun Inventory 900 4371 Cr
Date Description Ref. Debit Credit Balance
31-May Balance 2693 Cr
2-Jun Account Payable Control 603 2693 0
Date Description Ref. Debit Credit Balance
31-May Balance 3007 Cr
3-Jun Inventory 1500 4507 Cr
Account No. 110-3
Account: ARC - Bovine & Hobbitson
Account: APC-Books R Us
Account No 210-4
Account No.210-2
Account:APC- Stopmson
Account No 210-3
Account: APC - Albatross
Account No.210-1
Account: APC - Quickdraw Peak
Date Description Ref. Debit Credit Balance
31-May Balance 2930 Cr
7-Jun Account Payble Control 605 2930 0
Date acct n explanation post ref. debit
1-Jun Cash at Bank no.100 42000
loan payable
other account
cash at bank discount received
2666 27
1650
2871 59
credit
Cash Payments Journal
General Journal
Cash Receipts Journal
credit
Date Description Ref. Debit Credit Balance
31-May balance 0
Date Description Ref. Debit Credit Balance
31-May balance 0
2-Jun APC - Quickdraw Peak 27 27
7-Jun APC-Books R Us 59 86
Date Description Ref. Debit Credit Balance
31-May balance 0
3-Jun Inventory 1500
7-Jun Inventory 900
Account: Discount Allowed
Account No.573
Account: Discount Received
Account No: 402
Account:Purchase
Account No.500
credit
42000
General Journal
cr
cr