Transcript 無投影片標題 - Hong Kong True Light College

Purchases Journal
Book of
original entry for
credit purchases
General Ledger
Purchases Ledger
Book
Suppliers’ Accounts
Debit
xxx
Credit
Debit
Credit
xxx
Enter up the purchases journal from the following and post the items to
the relevant accounts in the purchases ledger.Then show the transfer to
the purchases account in the general ledger.
Year 6
Sep 2
13
23
30
Atlas Ltd.
K. Hung
T. Tung Co.
K. Tam
9/101
9/102
9/103
9/104
PL19
PL23
PL48
PL67
723
1,398
789
564
Purchases Journal
(page 26)
Invoice No.Folio Amount
Date Details
Year 6
$
Sep 2 Atlas Ltd.
13 K. Hung
23 T. Tung Co.
30 K. Tam
Transferred to purchases account
9/101 PL19
9/102 PL23
9/103 PL48
9/104 PL67
GL49
DE=Double Entry
723
1,398
789
564
3,474
Atlas Ltd.
(page19)
Year 6
Sep 2 Purchases PJ 49
K. Hung
T. Tung Co.
(page 48)
$
723
(page 23)
Purchases
K. Lam
(page 49)
(page 67)
Atlas Ltd.
(page19)
Year 6
Sep 2 Purchases PJ 49
K. Hung
(page 48)
$
723
(page 23)
Year 6
Sep13 Purchases PJ 49
T. Tung Co.
K. Lam
$
1398
Purchases
(page 49)
(page 67)
Atlas Ltd.
(page19)
Year 6
Sep 2 Purchases PJ 49
K. Hung
$
723
(page 23)
Year 6
Sep13 Purchases PJ 49
T. Tung Co.
Year 6
Sep23 Purchases PJ 49
K. Lam
$
1398
Purchases
(page 48)
(page 49)
$
789
(page 67)
Atlas Ltd.
(page19)
Year 6
Sep 2 Purchases PJ 49
K. Hung
$
723
(page 23)
Year 6
Sep13 Purchases PJ 49
$
1398
Purchases
T. Tung Co.
(page 48)
Year 6
Sep23 Purchases PJ 49
K. Lam
(page 67)
Year 6
Sep30 Purchases PJ 49
(page 49)
$
789
$
564
Atlas Ltd.
(page19)
Year 6
Sep 2 Purchases PJ 49
K. Hung
$
723
(page 23)
Year 6
Sep13 Purchases PJ 49
$
1398
Purchases
Year 6
Sep30
$
Credit purchases
for the month
PJ 49
1,398
T. Tung Co.
(page 48)
Year 6
Sep23 Purchases PJ 49
K. Lam
(page 67)
Year 6
Sep30 Purchases PJ 49
(page 49)
$
789
$
564
T.Wai, a sole trader, has the following transactions during
the month of October Year 1
Year 1
Oct 3 Purchased on credit from Y.Kin woollen goods $300,
linen goods $256.
6 Purchased on credit from H.Chow cotton goods $385,
linen goods $279.
16 Purchased on credit from K.Lam woollen goods $489,
linen goods $284.
27 Purchased on credit from A.Wong cotton goods $367,
linen goods $379.
Required:
(a) Enter the above transactions in the purchases day book of
T.Wai -also posting the items in the personal account in his
ledger.
(b) Post the total of the purchases day book to the purchases
account in T.Wai’s ledger.
Date
Details
Purchase Day Book
Invoice No. Folio
Amount
$
Oct 3 Y.Kin
203 PL23
556
204 PL24
664
16 K.Lam
205 PL25
773
27 A.Wong
206 PL26
746
GL30
2739
6 H.Chow
31 Transferred to
Purchases A/C
(23)
Y.YIN
Date Details
Folio Amount Date
Details
Folio
$ Year1
$
Oct03 Purchases
PJ12
Folio Amount Date
Details
Folio
$ Year 1
PJ12
Details
Folio
$ Year 1
Oct16
664
(25)
K.Lam
Folio Amount Date
Amount
$
Oct06 Purchases
Date Details
556
(24)
H.Chow
Date Details
Amount
Amount
$
Purchases
PJ12
773
(26)
A.Wong
Date Details
Folio Amount Date
Details
Folio
$ Year 1
Oct27 Purchases
Purchases
Date
Year 1
Details
Folio Amount Date Details
$
Oct03 Credit purchases for the month PJ12 2,739
Amount
$
PJ12
746
(30)
Folio Amount
$