Accounts Ledger Transactions Analysis

This assignment presents a detailed analysis of several account ledger transactions. It covers a range of accounts like Cash, Motor Expenses, Drawings, Van, and Storage Costs. The transactions involve entries from different dates, highlighting the movement of funds within these accounts. Students are tasked with understanding the flow of money and how each transaction impacts the balance in the respective accounts.

Financial Accounting Principles

Table of Contents
INTRODUCTION...........................................................................................................................3
TASK 1............................................................................................................................................3
a. Journal Entries.........................................................................................................................3
b. Preparation of ledgers account.................................................................................................5
c. Drafting trial balance...............................................................................................................6
TASK 2............................................................................................................................................7
a. Drafting profitability statement................................................................................................7
b. Presenting statement of financial position...............................................................................8
TASK 3..........................................................................................................................................10
a. Giving information about profit generated by Raintree Ltd..................................................10
b. Presenting balance sheet of Raintree Ltd...............................................................................11
c. Defining the accounting concept of consistency and Prudence.............................................12
d. Evaluating the two methods that help in assessing the amount of depreciation....................12
TASK 4..........................................................................................................................................14
a. Purpose of preparing bank reconciliation statement..............................................................14
b. Explaining the reasons why balance cash and pass book vary from each other....................14
c. Preparing bank reconciliation statement and updated cash book..........................................15
TASK 5..........................................................................................................................................15
a. Framing sales and purchase ledger of Henderson Books......................................................15
b. Explaining the meaning of control account...........................................................................16
TASK 6..........................................................................................................................................17
a. Suspense account and its features..........................................................................................17
b. Presenting trial balance and use of control accounts.............................................................17
c. Rectifying accounting entries................................................................................................18

d. Distinguishing suspense and clearing account......................................................................18
CONCLUSION..............................................................................................................................19
REFERENCES..............................................................................................................................20
APPENDIX....................................................................................................................................21
Appendix 1: Ledger account......................................................................................................21

INTRODUCTION
Financial accounting is highly concerned with recording, summarizing and evaluating
monetary information in a highly structured way. Now, each business organization such as sole
trader as well as public and private business focuses on preparing final accounts at the end of
accounting year. Hence, by preparing final accounts business entity can make evaluation of
profitability, liquidity and solvency aspect. In this, financial accounts are highly significant
which in turn aid in effectual decision making and assists in framing competent framework. The
present report is based on varied case scenarios which in turn provide deeper insight about
bookkeeping and double entry system. Further, it will also develop understanding about
suspense, control and clearing account. Along with this, report will also depict the manner
through which profitability and monetary position can be identified through the means of final
account preparation.
TASK 1
a. Journal Entries
Alex Study’s Journal for the month of May 2016 is enumerated below:
Particulars Debit Credit
1. Storage expenses a/c Dr.
To bank a/c
400
400
2. Purchase a/c Dr.
To S. Hood a/c
To D. Main a/c
To W. Tone a/c
To R. Foot a/c
6080
1450
2060
960
1610
3. J Wilson a/c Dr.
T. Cole a/c Dr.
F. Syme a/c Dr.
J. Allen a/c Dr.
P. White a/c Dr.
1120
1640
2080
910
2420

F. Lane a/c Dr.
To sales a/c
770
8940
4. Motor car expenses a/c Dr.
To cash a/c
470
470
7. Drawing a/c Dr.
To cash a/c
1500
1500
9. T. Cole a/c Dr.
J. Fox a/c Dr.
To sales a/c
680
1310
11. Sales return a/c Dr.
To J. Wilson
To F. Syme a/c
680
270
410
14 Van a/c Dr.
To Abel Motors Ltd
28500
28500
16 (a). Bank a/c Dr.
Discount allowed a/c Dr.
To P Mullen
(b)
Bank a/c Dr.
Discount allowed a/c Dr.
To F. Lane
(c)
Bank a/c Dr.
Discount allowed a/c Dr.
To J. Wilson
(d)
Bank a/c Dr.
Discount allowed a/c Dr.
To F. Syme
1330
70
2945
155
807.5
42.5
1586.5
83.5
1400
3100
850
1670
19 R. Foot a/c Dr.
To purchase return a/c
50
50
22 Purchase a/c Dr.
To L. Mole a/c
3740
1830

To W. Wright a/c 1910
24 a.
S. wood a/c Dr.
To Bank a/c
To Discount receive a/c
b.
J. Brown a/c Dr.
To Bank a/c
To Discount receive a/c
c.
R. Foot a/c Dr.
To Bank a/c
To Discount receive a/c
3600
4600
1400
3240
360
4140
460
140
1260
27 Salaries a/c Dr.
To bank a/c
4800
4800
30 Business rates a/c Dr
To bank a/c
1320
1320
31 Abel motors Ltd. a/c Dr.
To bank a/c
20500
20500
b. Preparation of ledgers account
Mentioned in appendix 1.

c. Drafting trial balance

TASK 2
a. Drafting profitability statement
Income statement serves information regarding the profitability generated by firm over
expenses. One of the main objectives of the firm is to attain high returns by reducing the level of
expenditure. In this, by preparing profitability statement firm get information about profit margin
which it has after making payment of all the expenses (Schroeder, Clark and Cathey, 2016).
Hence, by using current profitability statement and comparing it with past years business entity
can frame highly strategic competent and policy framework.
Peter Pipe’s Income statement for the year ended at 31st December 2016 is as follows:
Particulars Amount (in £)
Sales 1215000
Closing stock 101640
1316640
Less:
Opening stock 82200
Purchase 778800
Wages and salaries 177500
Add: Outstanding salaries and
wages 1220 178720
1039720
Gross profit 276920
Less: Indirect expenses
Motor expenses 87400

Administration expenses 17650
Heating and lighting 4950
Advertising expenses 13280
Less: prepaid expenses 8470 4810
Depreciation on premises 5400
Depreciation on equipment 17250
Depreciation on motor vehicle 2800
Total indirect expenditure 140260
Net profit 136660
b. Presenting statement of financial position
Balance sheet furnishes information about liquidity and solvency position as well as
performance of firm. Assets and liabilities are the main two elements of balance sheet which in
turn helps in evaluating the business performance and positions. Further, assets side can be
distinguished into two sides such as fixed (land & machinery, land & building) and current (cash,
bank, debtors etc). On the other side, sub elements of liabilities include shareholders equity, long
term dent and current obligations. Thus, by preparing such statement business unit can assess
whether it has enough fund to meet monetary obligations or not. Thus, such statement aid in the
strategic planning to a great extent and thereby makes contribution in attainment of goals.
Statement of financial position of Peter Pipe for the year ended at 31st December, 2016
Particulars Amount (in £)
Current assets

Closing inventory 101640
Prepaid advertising 8470
Bills receivables 106960
cash in hand 2440
Total current assets 219510
Fixed assets
Freehold premises 270000
Less depreciation on
premises: 42900 227100
Equipment 172500
Less: Depreciation on
equipment 114750 57750
Motor Vehicles 28000
Less: Depreciation 16800 11200
Total fixed assets 296050
Total assets 515560
Liabilities
Current liabilities
Bills payables 76910
Outstanding salaries 1220

Bank overdraft 11290
Total current liabilities 89420
Capital 332120
Add: net profit 136660
Less: Drawing 42640 426140
Total liabilities 515560
TASK 3
a. Giving information about profit generated by Raintree Ltd
P&L of Raintree Ltd. For the financial year ended at 30th September 2016
Particulars Amount (in £)
Sales revenue 107000
Less: return inward 2000 105000
Closing stock 18000
123000
Opening inventory 17000
Purchases 32000
49000
Gross profit 74000
Depreciation on building 1000
Depreciation on plant and machinery 10000
Administration cost 28000
Distribution cost 22000
Less: Prepaid rent 3000
Add: Outstanding salaries 2000 21000
Corporation tax 4000
64000

Net profit 10000
b. Presenting balance sheet of Raintree Ltd
Raintree Ltd Balance sheet for the year ended at 30th September 2016 is as follows:
Particulars Amount (in £)
Current assets
Trade receivables 24000
Prepaid rent 3000
Closing stock 18000
45000
Fixed assets
Land and building 60000
Less: Depreciation on building 8000 52000
Plant and machinery 65000
Less: Depreciation @ 20% 25000 40000
92000
Total assets 137000
Liabilities
Current liabilities
Trade payables 14000
Outstanding salaries 2000
bank overdraft 15000
Corporation tax 4000
Total current liabilities 35000
Shareholders’ equity 50000
share premium 20000
Retained earnings 22000
Net profit 10000
Total shareholders’ equity 102000
Total liabilities 137000

c. Defining the accounting concept of consistency and Prudence
Accounting concepts are highly effectual which provides direction to an accountant in
recording business transactions. Hence, two main accounting concepts which business unit needs
to employ are as follows:
 Consistency concept: It presents that business unit should undertake similar methods at
the time of recording same transactions over time frame. This in facilitates
standardization in accounts and thereby helps in comparing the performance of one year
with another as well as in against to rival firm. This method does not state that business
unit should employ similar methods in each accounting year, Now, business unit lays
emphasis on adopting varied accounting concepts with the motive to present fair view of
study. In the case of applying new concept business entity is required to present the
manner in which new methods or tools are better than the old one (Bochove and
Gudimetla, 2017). Along with this, accountant of firm is also required to present the
effect of change and reason behind the adoption of new method in notes section.
 Prudent concept: Such concept completely avoids the under and over estimation of
monetary figures. On the basis of such concept, accountant needs to record the amount of
liabilities and expenses as soon as they occur. However, finance personnel should record
amount of revenue when it is actually realized or assured. Usually, business units
overestimated the amount of profit and underestimated expenses with the motive to entice
the decision making aspect of investors to a great extent (Marshall, 2016). Thus, by
undertaking prudent concept Raintree Ltd can provide investors with reliable framework
for decision making. Moreover, in accordance with such concept business unit should
record expenses and liabilities when it is probable. On the other side, in the case of assets
and revenue amount is not recorded in final accounts until proper identified.
d. Evaluating the two methods that help in assessing the amount of depreciation
Specifically, there are mainly two methods of depreciation which is widely used by the
business organization to calculate the amount of depreciation. Such methods include straight
line and diminishing method (Meng and Tan, 2017). By using such tools and techniques firm can
assess the amount of depreciation in an effectual way. Hence, well known methods of
depreciation are enumerated below:

Straight line method
In this method, accounting personnel charges similar depreciation in each year. Such
method assumes that after the specified time period value of assets will be zero. For instance:
if value of machinery and scrap value is £150000 and £50000 respectively with the life of 5
years then amount of depreciation will be:
Depreciation = cost – scrap value / life
= 150000 – 50000 / 5
= £20000
Hence, the above aspect shows that in each year amount of depreciation will be £20000
respectively.
Diminishing method
In this, depreciation is charged by business entity on the balancing figures. In the recent
times, large number of business organizations place emphasis on using such method which in
turn helps them in driving suitable value of assets. If value of machinery is £150000 and rate
of depreciation is 10% then amount in 5 years will be:
Ye
ar
Value of
machine
ry
Depreciati
on
Net
value of
machine
ry (in £)
1 150000 15000 135000
2 135000 13500 121500
3 121500 12150 109350
4 109350 10935 98415
5 98415 9841.5 88573.5
The above mentioned table shows that in the case of reducing balance method amount of
depreciation decreases from one year to another. Reducing balance is one of the most effectual
methods which business unit needs to consider while calculating depreciation. Moreover, in this,
asset has some scrap value at which it can be sold out. Thus, it is suggested to Raintree Ltd to

undertake diminishing method which in turn helps business entity in identifying the suitable
value of depreciation.
TASK 4
a. Purpose of preparing bank reconciliation statement
Reconciliation is highly significant which in turn helps in making comparison of bank
balance mentioned as per the accounting standards in against to the figures stated in balance
sheet. The main aim of firm behind the preparation of financial statement is to evaluate the
differences which take place between the two monetary records. Hence, by assessing deviations
firm can adjust amount and thereby would become able to get suitable financial information.
However, if business unit ignores such deviations then it may result into high level of bank
overdraft issues (Purpose of bank reconciliation statement, 2017). Moreover, in the absence of
having information regarding discrepancies business entity withdraws high amount as compared
to they have in bank account. In this way, bank reconciliation statement provides clear view or
information regarding bank balance and thereby helps in making appropriate business decisions.
b. Explaining the reasons why balance cash and pass book vary from each other
Balance of pass and cash book varies significantly on the basis of following aspects:
 Fees: Banking institution charges fees for the services which are offered by it. Moreover,
with the motive to build customer satisfaction and loyalty now bank provides several
services to the individuals such as making payment to debtors, insurance etc. For this,
bank charges fee on a monthly basis which it automatically deducts from account
(Schroeder,Clark and Cathey, 2016). Due to unaware of such deduction business entity
fails to reduce amount from cash book.
 NSF checks: Sometimes bank rejects deposited checks because person who issued
cheque does not have sufficient funds (Robson, Young and Power, 2017). Due to cheque
dishonored balance of both the books varies significantly.
 Recording errors or issues: Variance also occurs when bank may have recorded the
deposited amount incorrectly.

Hence, all the above mentioned elements are the main factors which is turn creates
differences between pass book and balance of cash statement.
c. Preparing bank reconciliation statement and updated cash book
BRS
Bank reconciliation statement as at 1
December
Particulars Amount
Balance as per bank statement 17478
Less Unrepresented cheques 1163
16315
Outstanding lodgments 176
Balance as per opening cash book 16491
Corrected cash book
Date Particulars
Amoun
t Date Particulars
Amoun
t
31/12/16 To balance B/ 19973 Bank charges 47
Error cheque 783(221-
212) 9 Deposit difference 1
Standard order
rates 137
31/12/1
6
Revised balance
C/f 19797
19982 19982
31/12/16 Revised balance B/d 19797
Bank reconciliation statement as at 31 December
Particulars Amount
Balance as per bank statement 19738
Less unpresented cheques (97+260) 357
19381
Add outstanding lodgments 119
Bank error cheque no. 310923 297
Balance as per opening cash book 19797

TASK 5
a. Framing sales and purchase ledger of Henderson Books
Purchase Ledgers account of Henderson
Particulars
Amount
(in £) Particulars
Amount
(in £)
1st may
2016 By balance b/d 9160
To creditors a/c 116500
By bank a/c (refund from
suppliers) 400
To discount received
account 290 By balance c/d 108760
To purchase returns
a/c 1110
To contra set off 330
118230 118230
Sales Ledgers account of Henderson
Date Particulars
Amount (in
£)
Dat
e Particulars
Amount (in
£)
1st May 2016
To balance
b/d 12600
31st May
2016
To Balance
c/d 147900 By debtors 152350
By bad debts 120
By Discount allowed
a/c 380
By sales return a/c 7320
By contra set off 330
160500 160500
b. Explaining the meaning of control account
Control account: It may be served as a general ledger account which in turn presents the
balance of related subsidiary ledger account. Most commonly used control accounts include bills
receivable and payables. Balances of such account help in cross check the accuracy of associated

subsidiary records. Control accounts are used by large sized business organization whose volume
of transaction is very high. The rationale behind this, small sized firm can store all of its
transactions in general ledgers account. Hence, small firm do not have need to prepare subsidiary
ledger account which is highly associated with control account.
TASK 6
a. Suspense account and its features
Suspense account is used to carry doubtful receipts and expenses whose identification is
pending. In other words, suspense account temporarily records the transactions due to having
uncertainty regarding relevant account. On the identification of respective account, accountant
transfers related amount from suspense to the correct one. Entry of suspense account is highly
dependent on the side in which discrepancies occur. Thus, suspense entry may be debit and
credit. Suspense account is highly useful which in turn helps in recording transactions whose
sufficient information is not available. It is highly significant which in turn helps in presenting
the accurate view of financial results (What is suspense account, 2017). Moreover, in the absence
of having properly reported transactions business entity would not become able to present fair
view of profit margin. Along with this, suspense account also helps in rectifying the accounting
entries and thereby assists in maintaining the suitable records. By considering all the above
aspects it can be stated that suspense account provides help in preparing highly appropriate final
accounts and thereby presents fair view of information.
b. Presenting trial balance and use of control accounts
Trial balance lists all the closing balances of ledger accounts which are related to
specified time frame. It is highly important which in turn helps in preparing financial statements
in an effectual way. Such statement has two sides such as debit and credit. Debit side of trial
balance furnishes information regarding purchase, expenses as well as assets (Trail balance,
2017). On the other side, credit side includes sales, income appears and liabilities etc. Hence, by
using such summary statement accountant can prepare suitable income and cash flow statement
as well as balance sheet. Along with this, by preparing such account finance personnel can assess
the accounting errors in the best possible way.

Particulars Debit Credit
Purchase 700
Sales revenue 1100
Rent paid 250
cash in bank 840
travel expenses 160
Receivables 320
Payables 350
Capital 710
Trade payables (B/F) 330
Total 2490 2490
c. Rectifying accounting entries
S. No. Particulars Debit (in £) Credit (in £)
1 Wrong entry
Smith a/c Dr.
To Sales a/c
Right entry
Simon a/c Dr.
To Sales a/c
Rectified entry
Simon a/c Dr.
To Smith a/c
220
220
220
220
220
220
2 Jones a/c Dr
To Suspense a/c
420
420
3 Whites personal a/c Dr.
To suspense a/c
750
750
d. Distinguishing suspense and clearing account
Both suspense and clearing account highly differs from each other on the basis of
following aspects:
 Meaning: Suspense account is undertaken to balance deviations of trail balance. Hence,
amount of deviation is recorded in trial balance until relevant account identified. On the

other side, clearing account may be served as the one which in turn lays high level of
emphasis on later posting of transactions (Difference between suspense and clearing
account, 2017). Thus, clearing account holds transactions with the motive to record
complete information.
 Tracking: Clearing account is used by business track ongoing business transactions. In
contrast to this, accounting problems or errors can be tracked by preparing suspense
account.
CONCLUSION
By summing up this report, it has been concluded prime entry book and ledger account is
highly significant which offers input for the preparation of final accounts. It can be revealed from
the report that accounting concept of consistency and prudent is highly significant which in turn
provides assistance in presenting information in an appropriate way. Further, it has been
articulated that suspense and clearing account differs from each other to the significant level. By
It can be seen in the report suspense account helps in matching the total of trial balance. Besides
this, it can be summarized from the report bank reconciliation statement provides information
regarding the balance avail in the banking institution.

REFERENCES
Books and Journals
Bochove, E. J. and Gudimetla, V. R., 2017. Approach to atmospheric laser-propagation theory
based on the extended Huygens–Fresnel principle and a self-consistency concept. JOSA A.
34(1). pp.140-145.
Lafond, C. A., McAleer, A. C. and Wentzel, K., 2016. Enhancing the Link between Technology
and Accounting in Introductory Courses: Evidence From Students. Journal of the Academy of
Business Education. 17.
Marshall, A., 2016. Pareto and the missing concept of prudence. Il Pensiero Economico Italiano.
24(2). pp.61-77.
Meng, F. and Tan, C., 2017. A new consistency concept for interval multiplicative preference
relations. Applied Soft Computing. 52. pp.262-276.
Robson, K., Young, J. and Power, M., 2017. Themed section on financial accounting as social
and organizational practice: exploring the work of financial reporting. Accounting,
Organizations and Society. 56. pp.35-37.
Schroeder, R. G., Clark, M. W. and Cathey, J. M., 2016. Financial Accounting Theory and
Analysis: Text and Cases: Text and Cases. Wiley Global Education.
Online
Difference between suspense and clearing account. 2017. Online. Available through: <
http://smallbusiness.chron.com/difference-between-suspense-account-clearing-account-
81560.html>. [Accessed on 28th April 2017].
Purpose of bank reconciliation statement. 2017. Online. Available through: <
http://www.accountingtools.com/questions-and-answers/what-is-the-purpose-of-a-bank-
reconciliation.html>. [Accessed on 28th April 2017].

Trail balance. 2017. Online. Available through: < http://accounting-simplified.com/trial-
balance.html>. [Accessed on 28th April 2017].
What is suspense account. 2017. Online. Available through: <
http://www.accountingtools.com/questions-and-answers/what-is-a-suspense-account.html>.
[Accessed on 28th April 2017].

APPENDIX
Appendix 1: Ledger account
Sales Ledger account
Date Particulars Amount Date Particulars Amount
31/05/16
To balance
C/d 1310 03/05/16
BY J.
Wilson 1120
03/05/16 By T. Cole 1640
03/05/16 By F. Syme 2080
03/05/16 By J. Allen 910
03/05/16 By P. White 2420
03/05/16 By F. Lane 770
09/05/16 T. Cole 680
09/05/16 J. Fox 1310
1310 1310
Sales Return Ledger account
Date Particulars Amount Date Particulars Amount
11/05/17
To J.
Wilson 270 31/05/16
By Balance
c/d 680
11/05/17 To F. Syme 410

680
Ledger Journal account
Date Particulars Amount Date Particulars Amount
02/05/16 To S. Hood 1450 31/05/16
By Balance
c/d 38320
02/05/16 To D. Main 2060
02/05/16 To W. Tone 960
02/05/16 To R. Foot 1610
14/05/16
To Abel
Motors Ltd 28500
22/05/16 To L. Mole 1830
22/05/16
To W.
Wright 1910
38320
Purchase Return Ledger account
Date Particulars Amount Date Particulars Amount
31/05/16
By balance
c/d 50 19/05/16 By R. Foot 50
Receipt account
Date Particulars Amount Date Particulars Amount

16/05/16
To P.
Mullen 1330 31/05/16
To balance
C/d 7020
16/05/16
To Discount
allowed 70
16/05/16 To F. Lane 2945
16/05/16
To Discount
allowed 155
16/05/16
To J.
Wilson 807
16/05/16
To Discount
allowed 43
16/05/16 To F. Syme 1586
16/05/16
To Discount
allowed 84
7020 7020
Payment account
Date Particulars Amount Date Particulars Amount
31/05/16
To balance
C/d 30100 24/05/16 By s. Hood 3240
24/05/16
By discount
received 360

24/05/16 By J. Brown 4140
24/05/16
By discount
received 460
24/05/16 By R. Foot 1260
24/05/16
By discount
received 140
31/05/16
By Abel
motors 20500
30100 30100
Discount received account
Date Particulars Amount Date Particulars Amount
31/05/16 To S. Hood 360 31/05/16
By Balance
c/d 960
31/05/16 To J. Brown 460
31/05/16 To R. Foot 140
960
Discount allowed account
Date Particulars Amount Date Particulars Amount
31/05/16
To balance
C/d 352 31/05/16
By P.
Mullen 70
By F. Lane 155

BY J.
Wilson 43
By F. Syme 84
R. Foot account
Date Particulars Amount Date Particulars Amount
19/05/16
To purchase
return 50 02/05/16 By purchase 1610
31/05/16
To balance
C/d 1560 24/05/16
By discount
received 140
1610
Purchase
Return
Journal
account 1610
J. Wilson account
Date Particulars Amount Date Particulars Amount
03/05/16 To sales 1120 11/05/16
By sales
return 270
16/05/16 By bank 807
16/05/16
By discount
allowed 43
1120 1120

T. Cole account
Date Particulars Amount Date Particulars Amount
03/05/16 To sales 1640 S. Hood
By Balance
c/d 2320
09/05/16 To sales 680
2320 2320
F. Syme account
Date S. Hood Amount Date Particulars Amount
03/05/16
By Balance
c/d 2080 11/05/16
By sales
return 410
By bank 1586
By discount
allowed 84
2080 2080
J Allen account
Date Particulars Amount Date Particulars Amount
03/05/16 To sales 910 31/05/16
By Balance
c/d 910
P. White account
Date Particulars Amount Date Particulars Amount

03/05/16 To sales 2420 31/05/16
By Balance
c/d 2420
F. Lane account
Date Particulars Amount Date Particulars Amount
01/05/16
By balance
B/d 3100 16/05/16 By bank 2945
03/05/16 To sales 770 16/05/16
By discount
allowed 155
31/05/16
By Balance
c/d 770
3870 3870
S. Hood account
Date Particulars Amount Date Particulars Amount
24/05/16 To Bank 3240 01/05/16
By balance
B/d 2150
24/05/16
To discount
received 360 01/05/16 By purchase 1450
3600 3600

J. Brown account
Date Particulars Amount Date Particulars Amount
24/05/16 To J. Brown 4140 01/05/16
By balance
B/d 4600
24/05/16
To discount
received 460
4600 4600
J. Fox account
Date Particulars Amount Date Particulars Amount
09/05/16 To sales 1310 31/05/16
By Balance
c/d 1310
By Balance
c/d
P. Mullen account
Date Particulars Amount Date Particulars Amount
01/05/16
By balance
B/d 1400 16/05/16
By P.
Mullen 1330
16/05/16
By discount
allowed 70

1400 1400
L. Mole account
Date Particulars Amount Date Particulars Amount
31/05/16
To balance
C/d 1830 22/05/16 By purchase 1830
1830 1830
W. Wright account
Date Particulars Amount Date Particulars Amount
31/05/17
To balance
C/d 1910 22/05/16 By purchase 1910
1910 1910
D Main account
Date Particulars Amount Date Particulars Amount
31/05/16
To balance
C/d 2060 02/05/16 By purchase 2060
2060 2060
W. Tone account