Page 198 - F3 -FA Integrated Workbook STUDENT 2018-19
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Chapter 14
1.2 Pro-forma control account and ledger account balances
Illustration 1
Trade receivables’ ledger control account
Date Details $ Date Details $
June 1 Balance b/d X June Sales returns per X
SRDB
June Credit sales per X June Cash received X
SDB
June Contra with PLCA X
per journal
June Irrecoverable debts X
w/off per journal
June 30 Balance c/d X
––– –––
X X
––– –––
Jul 1 Balance b/d X
Trade receivables’ ledger account balances at 30 June
Account name or reference $
Black & Co X
Brown Bros X
Green Co X
Pink & Co X
–––
Total of balances X
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