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Ledger
Ledger
Trial Balance
May
1
Start business with
£20,000
in cash
2
Opened a business bank account with
£12,000
taken from the cash
3
Bough goods on credit to the value of
£6,500
from
Waterstones
4
Sold good on credit to the value of
£560
to a customer:
J Stewart
6
The owner took cash for personal use:
£75
7
Sold goods on credit to the value of
£350
to a customer:
G Hill
10
Cash sales made to the value of
£150
12
Cash purchases made to the value of
£600
14
Sold goods on credit to the value of
£340
to:
18
We returned goods previously bought
£230
back to:
19
We give
a cheque for
£3,200
21
Customer
returns goods:
£175
23
settles his bill paying in cash and we give a discount of
5
%
25
Pay amount owing by cheque to
and we receive a discount of
10
%
27
We receive a cash payment from
£135
29
We pay for
rent
by cheque
£1,200
Capital
£
£
June
£
Cash
`
£
£
June
£
June
£
Bank
£
£
June
£
June
£
£
£
Drawings
£
£
June
£
June
£
Discounts Allowed
£
£
June
£
June
£
£
£
June
£
June
£
Purchases
May
£
£
June
£
June
£
Returns In
£
£
June
£
June
£
Sales
£
£
June
£
June
£
Returns Out
£
£
June
£
June
£
£
£
June
£
June
£
£
£
June
£
June
£
Discounts Received
£
£
June
£
June
£
Trial Balance as at 31st May
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