Cheques issued: R Date Jan. 4 5 10 15 20 No. 40 41 42 43 44 45 46 47 F. Farmell in settlement less 5% discount Cash for petty cash imprest Makro for goods SABC for advertising P. Peter for goods City council for electricity SARS (VAT) P. Flat for rent of private house of the owner 100 570 342 2 280 228 900 456 25 Sundry transactions: R Date Jan 31 50 30 Items on the bank statement, but not in the cash book: (a) Service fees (b) Interest on savings account (c) Cheque from S. Swart unpaid (refer January 25) Closing stock: Goods 4 500 Required Record the transactions in the correct subsidiary journals, post to the general ledger, debtors ledger and creditors ledger, and draw up a trial balance. 125) VAT control for Corsamel PP 1 000 The following transactions took place during January 2007 Cash sales Cash Register 14 21 28 R 228 342 456 570 353 Original credit invoices received: Date Jan 4 8 10 16 P. Smith for goods J. Lotz for stationery S. Pretorius for office desk F. Farmell for goods R 884 57 285 2 052 20740 Duplicate credit invoices issued: Date Jan. 11 17 A. Adams for goods B. Snell for goods R 1 026 1 482 Duplicates of receipts issued: R 570 Date Jan 4 No. 10 - B. Brown in settlement less 5% discount 10 11 - H Owner for rent of the shop 18 12 A Debt for an account written off as bad debt during November 1995 25 13 S. Swart for old furniture sold 228 57 Credit notes received for goods returned: R Date Jan 8 P. Peter Financial Accounting 1 / ICG/ Page 14 Cheques issued: R Date Jan. 4 5 10 15 20 No. 40 41 42 43 44 45 46 47 F. Farmell in settlement less 5% discount Cash for petty cash imprest Makro for goods SABC for advertising P. Peter for goods City council for electricity SARS (VAT) P. Flat for rent of private house of the owner 100 570 342 2 280 228 900 456 25 Sundry transactions: R Date Jan 31 50 30 Items on the bank statement, but not in the cash book: (a) Service fees (b) Interest on savings account (c) Cheque from S. Swart unpaid (refer January 25) Closing stock: Goods 4 500 Required Record the transactions in the correct subsidiary journals, post to the general ledger, debtors ledger and creditors ledger, and draw up a trial balance. 125) VAT control for Corsamel PP 1 000 The following transactions took place during January 2007 Cash sales Cash Register 14 21 28 R 228 342 456 570 353 Original credit invoices received: Date Jan 4 8 10 16 P. Smith for goods J. Lotz for stationery S. Pretorius for office desk F. Farmell for goods R 884 57 285 2 052 20740 Duplicate credit invoices issued: Date Jan. 11 17 A. Adams for goods B. Snell for goods R 1 026 1 482 Duplicates of receipts issued: R 570 Date Jan 4 No. 10 - B. Brown in settlement less 5% discount 10 11 - H Owner for rent of the shop 18 12 A Debt for an account written off as bad debt during November 1995 25 13 S. Swart for old furniture sold 228 57 Credit notes received for goods returned: R Date Jan 8 P. Peter Financial Accounting 1 / ICG/ Page 14
