page 3(accounting)

BARNEY TRADERS PURCHASES ALLOWANCES JOURNAL FOR THE MONTH ENDING 31 JULY Sundaries Doc. Account No. Date Details Payable Inventory VAT Control Fol. Amount Details CN88 25 Panther 8 580.00 7 526.00 1 054.00 Traders 8 580.00 7 526.00 1 054.00 B6 B5 B4 Page 9 of 10 Introduction to Business Accounting - ACC1142 Test 1 BARNEY TRADERS PETTY CASH JOURNAL FOR THE MONTH ENDING 31 JULY Sundarles Doc. No. Date Details Account Payable Inventory VAT Control Fol. Amount Details PCV1 Stanley 627.00 77.00 550.00 Stationers W/S05 Part-time staff 2 500.00 2 500.00 1 127.00 2 500.00 17.00 550.00 BARNEY TRADERS PETTY CASH JOURNAL FOR THE MONTH ENDING 31 JULY 20X8 Date Account Fol. Debit Credit 28 Bad debts N10 9 649.00 VAT Control B4 1 351.00 Account receivable B3 11 000.00 Mr Fibber was written off as irrecoverable Required: Prepare the following general ledger for the month ending 31 July 2018 by using the balances in the trial balance at 30 June 2018 and the relevant totals and/or entries in the subsidiary journals above: a) Capital b) Bank c) Petty Cash d) Account Receivables e) Account Payables