The following extracts have been taken from the subsidiary books of the business owned by D Jenkinson for the month of April 20X0.

It should be noted that the balances in the accounts of D Jenkinson’s suppliers on 1 April 20X0 were as follows:

Required:

(a) The name of the source document which will have been used for making entries in the (/) purchases day book (ji) returns outwards day book.

(b) The name of two subsidiary books (other than those shown in the extracts above) which could form part of D Jenkinson’s accounting system. In the case of one of the subsidiary books chosen, explain its purpose.

(c) The account of T Sage in D Jenkinson’s purchases ledger for the month of April 20X0. (The account should be balanced at the end of the month.)

(d) D Jenkinson’s purchases ledger control account for the month of April 20X0. (The account should be balanced at the end of the month.)

(e) Advice for D Jenkinson on two ways in which he might find the purchases ledger control account useful.

Transcribed Image Text:

Purchases Day Book Apr 3 W Allen 7 J Morris Returns Outwards Day Book 480 Apr 14 W Allen 270 29 T Sage wud 50 80 17 T Sage 410 24 F Wilding 650 Cash Book (Credit side) Journal Discounts received Bank Apr 9 T Sage 30 690 18 F Wilding 195 Apr 30 Creditor W Allen Debtor W Allen 180 180 24 J Morris 31 389 being transfer from 27 W Allen 18 322 sales ledger to purchases ledger