6.13 The following is a list of typical business transactions:

(a) The purchase of goods on credit.

(b) Allowances to credit customers upon the return of faulty goods.

(c) Refund from petty cash to an employee of an amount spent on entertaining a client.

(d) Credit card sales.

(e) The recovery of a debt previously written off as bad.

For each transaction identify clearly:

(i) the original documents for the data;

(ii) the book of original entry for the transaction; and

(iii) the way in which the data will be incorporated into the double entry system.
(4 marks each)
(Total 20 marks)
(AAT Preliminary, June 1991)