Page 56 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 56

Chapter 4







                   Example 1 cont.




                   Ledger accounts

                         Debit (Dr)                 Cash account                     Credit (Cr)
                   Date Details                          $     Date        Details                $

                          Capital (1)                 20,000               Rent (2)            1,200
                          Sales revenue (4)              500               Purchases (3)       2,000








                         Debit (Dr)                Capital account                   Credit (Cr)
                   Date Details                          $     Date        Details                $
                                                                          Cash (1)             20,000








                         Debit (Dr)                 Rent account                     Credit (Cr)
                   Date Details                          $     Date        Details                $

                          Cash (2)                    1,200







                         Debit (Dr)              Purchases account                   Credit (Cr)
                   Date Details                          $     Date        Details                $

                          Cash (3)                    2,000





                         Debit (Dr)            Sales revenue account                 Credit (Cr)
                   Date Details                          $     Date        Details                $

                                                                          Cash (4)              500







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