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Ledger accounting and double-entry bookkeeping





                   Example 4: Solution (cont.)

                                                         Sales
                   Dr                                 $       Cr                                 $
                                                              12-May     Cash                    210
                                                              19-May     SP                      580
                                                              25-May     Cash                    430
                                                              28-May     Cash                    890
                                                              29-May     KM                    8,090



                                                       Furniture
                   Dr                                 $       Cr                                 $









                                                           SP
                   Dr                                 $       Cr                                 $








                                                        Fittings
                   Dr                                 $       Cr                                 $





























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