ABCDEFGHIJKLMNOPQRSTUVWXYZ
1
Purchases Day Book of Jones & SonsGeneral Ledger of Jones & Sons Ltd.
Trial Balance of Jones & Sons Ltd. 28/2/2014
2
DateDetailsF CostVATTotalPurchases Acc. (1)Db.Cr.DetailsFEURO
3
3-FebD. LynchGL1$8,500$850$9,350DateDetailsFEURODateDetailsFEUROPurchases$35,500
4
5-FebJ. HanrahanGL1$9,000$900$9,90025-FebSundry CreditorsPDB$35,500VAT$3,550
5
12-FebD. LynchGL1$12,000$1,200$13,200Lynch$29,150
6
15-FebD. LynchGL1$6,000$600$6,600Hanrahan$9,900
7
$35,500$3,550$39,050$39,050$39,050
8
9
10
11
12
VAT Acc. (2)
13
DateDetailsFEURODateDetailsFEURO
14
25-FebSundry CreditorsPDB$8,100$15,500
15
$60$28db$8,040
16
To balance$7,488cr$15,528
17
$15,528$15,528
18
Balance b/d$7,488
19
20
21
22
23
Creditors ledger of Jones & Sons
24
D. Lynch
25
DateDetailsFEURODateDetailsFEURO
26
28-FebTo Bal..GL1$29,1503-FebPurchasesGL1$9,350
27
12-FebPurchasesGL1$13,200
28
15-FebPurchasesGL1$6,600
29
30
$29,150$29,150
31
1-MarBal B/D$29,150
32
33
J. Hanrahan
34
DateDetailsFEURODateDetailsFEURO
35
12-FebPurchasesGL1$9,900
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100