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Chapter 20

Example 3: Solution (cont.)

Sales day book

Personal Net Sales Tax Gross
Date Doc. no details $ $ $
1 Jul 101 JSA 800 800
2 Jul 102 PB 80 80
6 Jul 103 CAL 400 400
7 Jul 104 BC 240 240
——— ——— ———

1,520 1,520
——— ——— ———
Returns inwards day book

Personal Net Sales Tax Gross
Date Doc. no details $ $ $
4 Jul 901 JSA 200 200
7 Jul 902 CAL 120 120
——— ——— ———
320 320
——— ——— ———
Returns outwards day book

Personal Net Sales Tax Gross
Date Doc. no details $ $ $
2 Jul 9001 JB 80 80
5 Jul 9002 AL 120 120
——— ——— ———
200 200
——— ——— ———

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