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question 1

6.2 Enter the following transactions of an antiques shop in the accounts and extract a trial balance as at 31 March 2017 2017 1 Started in business with 8,000 in the bank. March 2 Bought goods on time from: L. Frank f550; G. Byers f540; P. Lee 610. 5 Cash sales (510. 6 Paid wages in cash 110. 7 Sold goods on time to: J. Snow 295; K. Park 360; B. Tyler 640. 9 Bought goods for cash 120. 10 Bought goods on time from: G. Byers 410; P. Lee 1,240. 12 Paid wages in cash 110. 13 Sold goods on time to: K. Park 610; B. Tyler 205 15 Bought shop fixtures on time from Stop Ltd 740. 17 Paid G. Byers by cheque 700. 18 We returned goods to P. Lee 183. 21 Paid Stop Ltd a cheque for 740. 24 B. Tyler paid us his account by cheque 845. 27 We returned goods to L. Frank f18. 30 G. Prince lent us 1,000 by cash. 31 Bought a van paying by cheque 6,250. 6.3A Record the following details relating to a carpet retailer for the month of November 2017 and extract a trial balance as at 30 November 2017. 2017 Nov 1 Started in business with 15,000 in the bank. 3 Bought goods on time from: J. Small 290; F. Brown 1,200; T. Rae 610; R. Charles 530. 5 Cash sales 610. 6 Paid rent by cheque 175. 7 Paid business rates by cheque 130. 11 Sold goods on time to: T. Potts 85; J. Field 48; T. Gray 1,640. 17 Paid wages by cash 290. 18 We returned goods to: J. Small (18; R. Charles 27. 19 Bought goods on time from: R. Charles 110; T. Rae 320; F. Jack 165. 20 Goods were returned to us by: J. Field 6; T. Potts 14. 21 Bought van on time from Turnkey Motors 4,950. 23 We paid the following by cheque: J. Small 272; F. Brown E1,200, T. Rae 500. 25 Bought another van, paying by cheque immediately 6,200. 26 Received a loan of 750 cash from B. Bennet. 28 Received cheques from: T. Potts 71; J. Field 42. 30 Proprietor brings a further 900 into the business, by a payment into the business bank account 6.4A Record the following transactions for the month of January of a small finishing retailer balance-off all the accounts, and then extract a trial balance as at 31 January 2016 2016 1 Started in business with 10,500 cash. Jan 2 Put 9,000 of the cash into a bank account. 3 Bought goods for cash 550. 4 Bought goods on time from: T. Dry 800; F. Hood 930; M. Smith f160; G. Low 510. 5 Bought stationery on time from Buttons Ltd 89. 6 Sold goods on time to: R. Tong 170; L. Fish 240; M. Singh 326; A. Tom 204. 8 Paid rent by cheque 220. 10 Bought fixtures on time from Chiefs Ltd 610. 11 Paid salaries in cash 790. 14 Returned goods to: F. Hood 30; M. Smith E42. 15 Bought van by cheque 6,500. 16 Received loan from B. Barclay by cheque 2,000. 18 Goods returned to us by: R. Tong 5; M.Singh 20. 21 Cash sales 145. 24 Sold goods on time to: L. Fish 130; A. Tom 410; R. Pleat 158. 26 We paid the following by cheque: F. Hood 900; M. Smith 118. 29 Received cheques from: R. Pleat 158; L. Fish 370. 30 Received a further loan from B. Barclay by cash 500. 30 Received 614 cash from A. Tom. 282/ 6.3A Record the following details relating to a carpet retailer for the month of November 2017 and extract a trial balance as at 30 November 2017. 2017 Nov 1 Started in business with 15,000 in the bank. 3 Bought goods on time from: J. Small 290; F. Brown 1,200; T. Rae 610; R. Charles E530. 5 Cash sales 610. 6 Paid rent by cheque 175. 7 Paid business rates by cheque 130. 11 Sold goods on time to: T. Potts f85; J. Field 48; T. Gray 1,640. 17 Paid wages by cash 290. 18 We returned goods to: J. Small 18; R. Charles 27. 19 Bought goods on time from: R. Charles 110; T. Rae 320; F. Jack 165. 20 Goods were returned to us by: J. Field 6; T. Potts 14. 21 Bought van on time from Turnkey Motors 4,950. 23 We paid the following by cheque: J. Small 272; F. Brown 1,200; T. Rae 500. 25 Bought another van, paying by cheque immediately 6,200. 26 Received a loan of 750 cash from B. Bennet. 28 Received cheques from: T. Potts E71; J. Field 42. 30 Proprietor brings a further 900 into the business, by a payment into the business bank account