Subject : Accounting

Books of Prime Entry

Term/Year : YEAR 10/ TERM 2

Worksheet No. : 3

Name: ____________________ Class : ____________ Date :

Post the following transaction of Anthony in the Journal, Ledger, and Accounts.

Date Transactions Debit $ Credit $

2009
May 1 Bought goods on credit $250 from D Purchases D Small
Small subject to 20% discount.
2 Bought goods on credit $500 from A Purchases A Lylon &
Lylon & Son subject to 15% discount. Son
5 Sold goods on credit to D Hughes for D Hughes Sales
$150.
6 Sold goods on credit to M Spencer for M Spencer Sales
$90, less $10 trade discount.
7 Returned good $50 list price to A Lylon A Lylon & Son Purchases
& Son on May 2. Returns
10 Returned goods $30 list price to D D Small Purchases
Small purchased on May 1. Returns
11 Bought goods on credit $100 from D Purchases D Small
Small, no discount.
12 Sold goods on credit to D Hughes for D Hughes Sales
$150, less $20 trade discount.
19 M Spencer returned goods $20 cost Sales Returns M Spencer
price bought on May 6.
21 Sold good, $320 to DEC Frame. DEC frame Sales
30 Sold goods, $175 on credit to ABC ABC Graphics Sales
Graphics.
31 Bought goods on credit $214 from A Purchases A Lylon &
Lylon & Son. Son
Folio and invoice not necessary
 Anthony
Purchases Journal

Date Name $
April 3 Sew and Sew I 3624

Purchases Returns Journal

Date Name $
April 3 Sew and Sew I 3624

Sales Journal

Date Name $
April 3 Sew and Sew I 3624
 Sales Returns Journal

Date Name $
April 3 Sew and Sew I 3624

(only totals from the Journal)

Nominal Ledger
Sales Account

Date Details $ Date Details $

20-9 20-9
Apl 3 Sales 408 Apl 9 Sales Returns 48

Sales returns Account

Date Details $ Date Details $

20-9 20-9
Apl 3 Sales 408 Apl 9 Sales Returns 48

Purchases Account

Date Details $ Date Details $

20-9 20-9
Apl 3 Sales 408 Apl 9 Sales Returns 48

Purchases returns Account

Date Details $ Date Details $

20-9 20-9
Apl 3 Sales 408 Apl 9 Sales Returns 48
 Purchases Ledger
D Small

Date Details $ Date Details $

20-9 20-9

Apl 3 Sales 408 Apl 9 Sales Returns 48

(Balance the account)

D Hughes

Date Details $ Date Details $

20-9 20-9

Apl 3 Sales 408 Apl 9 Sales Returns 48

(Balance the account)

Sales Ledger
M Spencer

Date Details $ Date Details $

20-9 20-9

Apl 3 Sales 408 Apl 9 Sales Returns 48

(Balance the account)

 A Lylon & Son

Date Details $ Date Details $

20-9 20-9

Apl 3 Sales 408 Apl 9 Sales Returns 48

(Balance the account)

DEC Frame

Date Details $ Date Details $

20-9 20-9

Apl 3 Sales 408 Apl 9 Sales Returns 48

ABC Graphics

Date Details $ Date Details $

20-9 20-9

Apl 3 Sales 408 Apl 9 Sales Returns 48