Page 156 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 156
Chapter 11
Illustration 1
Trade receivables’ ledger control account
Date Details $ Date Details $
Sales returns X
Jan 1 Balance b/d X Jan Cash received from X
credit customers
Jan Credit sales X Jan Irrecoverable debts X
written off
Jan Contra with trade X
payables’ ledger control
Jan 31 Balance c/d X
–– ––
X X
–– ––
Feb 1 Balance b/d X
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