Department of Building Economics

University of Moratuwa
B.Sc.(Hons.) in Quantity Surveying
Level 1 Semester 1
BE 1211-Management Accountancy
Project work 2

Cash Control A/C

07/01 Capital 50000 07/02 Showroom fixture 12750
07/04 Sale 4500 07/03 Raw Materials 8500
07/09 Sale(star LTD) 8500 07/06 Rent 5000
07/10 Nuwan (return) 1200 07/07 Persanal use 850
07/08 Nuwan(Raw Materi 10000
07/11 Electricity bill 1950
B/C/F 25150
64200 64200
B/C/F 25150

Capital A/C
07/01 Cash 50000
B/C/F 68000 07/01 Machinery 18000
68000 68000
B/B/F 68000

Machinery A/c
07/01 Capital 18000 B/C/F 18000
18000 18000
B/B/F 18000

Purchase A/c
07/03 Cash 8500 B/C/F 8500
8500 8500
B/B/F 8500

Sales A/C
07/04 Cash 4500
B/C/F 13000 07/09 Cash(Star LTD) 8500
13000 13000
B/B/F 13000
 Rent A/C
07/06 Cash 5000
B/C/F 5000
5000 5000
B/B/F 5000

Drawings A/C(Persanol use)

07/07 Cash 850 B/C/F 850
850 850
B/B/F 850

LGJ A/C(Purchase)
07/02 Cash 12750 B/C/F 12750
12750 12750
B/B/F 12750

Nuwan Perea A/C(Purchase)

07/08 Cash 10000 07/10 Cash(return) 1200
B/C/F 8800
10000 10000
B/B/F 8800

Electricity bill
07/11 Cash 1950 B/C/F 1950
1950 1950
B/B/F 1950

Akila's Pastry shop

Trial Balance Sheet
Cash control A/C 25150
Capital A/C 68000
Machinery A/C 18000
Purchase A/C 8500
Sale A/C 13000
Drawings A/C 850
LGJ LTD(Purchase) A/C 12750
Electricity bill A/C 1950
 Rent A/C 5000
Nuwan perera(purchase) A/C 8800
81000 81000

Amaradiwakara A.W.G.S.B. 212608B