Details DR CR ADJUSTMENTS

CR DR
Capital 19364
Freehold land and building 12500
furniture and fittings 1680
accumulated depreciation 840
motor car 950
accumulate depreciation motorvehicle 300
purchases 46982
sales 66649
carrige inwards 120
return inwards 240
returns outwards 360
rent received 360
drawings 3230 400
car expenses 396
inventory1 jan 2006 4988
bad bebts 422 114.95 121
allowance for recievables 226 114.95
general expenses 827
rent and rates 1162
trade recivebales 7921
trade payables 6933
wages and salaries 8983
discount allowed 2164
bank 2467

95032 95032
CLOSING INVENTORY 5429
CLOSING INVENTORY STATEMENT
DEPRECIATIONS 347
UNSUED STEMPS 47
PREPAYMENTS ACCRUALS SOPL SOFP
CR DR CR DR DR CR
19364
120 12620
1680
840
950
300
46982
66649
120
140
360
260
3630
396
4988
657.95
102306
827
48 1210
7921
6933
198 9181
2164
2467

5429 5429

47