May
1 Start business with
£30,000 in the business bank account
2 Paid for  rent £500 paying by cheque.
3 A Smith lends the business £6,000 paid to us by cheque.
4 Bought a Motor Vehicles £13,000 on credit from Trinity Motors
5 Bought goods for to the value of £5,000 paying by cheque.
6 Bought  Equipment  £2,000 paying by cheque.
7 Bought goods on credit from: Hugo £820
Pine £320
Hood £440
8 A customer buys stock and pays by cheque
£740
9 Returned goods to
£40
9 Sold goods on credit to M Rae £550
10 Paid by cheque.
11 Paid by cheque.
12 Paid the amount owing to by cheque receiving a discount of 
5%
14 Paid  Motor Expenses 80 by cheque.
15 Paid Insurance 650 by cheque.
16 Withdrew £500 from the bank for personal use.
17 Paid  Postage £80 by cheque
18 settles account by cheque and is allowed a 10% discount.
20 The owner invests more money £2,000 in the business by cheque.
21 Senna buys goods valuing £3,400 on credit.
24 returns goodsvaluing £450
29 Settles his bill by cheque and is allowed a 4% discount.
Capital
May
£ May
£
June
£ June
£
     
Bank
May
£ May
£
June
£
Purchases
May
£
£
June
£ June
£
Sales
£
£
June
£ June
£
Returns In
May
£ May
£
June
£ June
£
Returns Out
£
£
June
£ June
£
Discounts Received
May
£ May
£
June
£ June
£
Discounts Allowed
May
£ May
£
June
£ June
£
May
£ May
£
May
£ May
£
May
£ May
£
June
£ June
£
May
£ May
£
May
£ May
£
May
£ May
£
May
£ May
£
June
£ June
£
May
£ May
£
June
£ June
£
May
£ May
£
June
£ June
£
Drawings
May
£ May
£
June
£ June
£
May
£ May
£
June
£ June
£
May
£ May
£
June
£ June
£
May
£ May
£
June
£ June
£
May
£ May
£
June
£ June
£
       
  Trial Balance  DR CR
  Capital
  Bank
  Purchases
  Sales
  Returns In
  Returns Out
  Discounts Received
  Discounts Allowed
  M Rae
  Senna
  A Smith
  Pine
  Hood
  Hugo
  Trinity Motors
  Rent
  Motor Expenses
  Drawings
  Insurance
  Postage
  Motor Vehicles
  Equipment