LEDGER

CASH
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC

1 CAPITAL 90000 2 OFFICE 8000

EQUIPMENT

21 SALES 3000 6 OFFICE 2000

EQUIPMENT

27 RETURN 2000 9 PURCHASES 600

OUTWARDS 16 PURCHASES 4000

26 PURCHASES 6000

29 RETURN 1000

INWARDS

30 UTILITIES 350

31 COMMISSION 1000

31 BALANCE C/D 77050

95000 95000

JAN 1 BALANCE B/D 77050

BANK
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC
1 CAPITAL 90000 14 PURCHASES 20000

11 SALES 10000 23 DISCOUNT 300

ALLOWED

18 SALES 3000 31 SALARY 1500

23 SALES 3000 31 BALANCE C/D 84200

106000 106000

JAN 1 BALANCE B/D 84200

OFFICE EQUIPMENT
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC JAN

2 CASH 3000 1 BALANCE C/D 5000

6 CASH 2000

5000 5000

JAN 1 BALANCE B/D 5000

PURCHASES
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC

4 ACCOUNT PAYABLE 20000 31 BALANCE C/D 56800

 TO CANGGIH

ENTERPRISE

9 CASH 600

14 BANK 13600

DISCOUNT RECEIVED 3600

15 ACCOUNT PAYABLE 9000

TO JAKEL ENTERPRISE

16 CASH 4000

26 CASH 6000

56800 56800

JAN 1 BALANCE B/D 56800

ACCOUNT PAYABLE TO CANGGIH ENTERPRISE

DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC

13 RETURN OUTWARD 3000 4 PURCHASES 20000

31 BALANCE C/D 17000

20000 20000

JAN 1 BALANCE B/D 20000

SALES
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC
31 BALANCE C/D 22000 11 BANK 10000

16 ACCOUNT

RECEIVABLE BY 3000

FATIMAH

18 BANK 2700

DISCOUNT ALLOWED 300

22000 22000

JAN 1 BALANCE B/D 22000

RETURN OUTWARD
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC

31 BALANCE C/D 5000 13 ACCOUNT PAYABLE 3000

TO CANGGIH

ENTERPRISE

27 CASH 2000

5000 5000

JAN 1 BALANCE B/D 5000

DISCOUNT RECEIVED
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC

14 BANK 13600 14 PURCHASES 20000

31 BALANCE C/D 6400

20000 20000
 JAN 1 BALANCE B/D 20000

ACCOUNT RECEIVABLE BY FATIMAH

DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC

16 SALES 3000 31 BALANC C/D 3000

3000 3000

JAN 1 BALANCE B/D 3000

ACCOUNT PAYABLE TO JAKEL ENTERPRISE

DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC

31 BALANCEC/D 9000 15 PURCHASES 9000

9000 9000

JAN 1 BALANCE B/D 9000

DISCOUNT ALLOWED
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT
DEC DEC

23 SALES 3000 23 BANK 2700

31 BALANCE C/D 300

3000 3000

JAN 1 BALANCE B/D 300

ACCOUNT RECEIVABLE BY WANA

DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC

24 CASH 2500 31 BALANCE C/D 2500

2500 2500

JAN 1 BALANCE B/D 2500

RETURN INWARDS
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC

29 CASH 1000 31 BALANCE C/D 1000

1000 1000
JAN 1 BALANCE B/D 1000

UTILITIES
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC

30 CASH 350 31 BALANCE C/D 350

350 350

JAN 1 BALANCE B/D 350

COMMISSION
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC

31 BALANCE C/D 2000 31 CASH 2000

2000 2000

JAN 1 BALANCE B/D 2000

SALARY
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT

DEC DEC

31 BANK 1500 31 BA;ANCE C/D 1500

1500 1500

JAN 1 BALANCE B/D 1500