By P. Stevens (auth.)

ISBN-10: 0333440129

ISBN-13: 9780333440124

ISBN-10: 1349094609

ISBN-13: 9781349094608

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45. 40 in the firm's cash box. 65 at 31 January. There are no items in the statement of which you are not already aware, but you notice that the cheque sent to J. Ford on 30 January has not yet been cleared. You are asked: (1) to write up the firm's cash book for the period 25-31 January and carry down the balances; (2) to say whether or not you are satisfied with the correctness of the cash and bank balances, giving your reasons. Note: You are not required to make any postings to the ledger. 65, since when J.

Richards (a debtor) on account; paid the full amount into bank. Bought a motor van, for use in the business, £2,350 on credit from A. Ramsay Motors Ltd. The full debt is repayable before the end of the current accounting period. (5) Paid the window cleaner, out of petty cash, £5 for cleaning the office windows. REQUIRED (a) Completion of the following table for each transaction [(2)-(5) above], naming the book of original entry and the immediate or eventual debit and credit entries. The first one has been done for you as an example.

81. Soap A. 00 The following is the extract of the bank column in the cash book for the month of December 1981, and a copy of the bank statement for the same month. 1981 Dec. 4 5 19 23 29 Receipts L. Cleary & Sons Lewis & Stanley Ltd. Ralfs Computers Mullin Printers Higson Ltd. Moore & Co. 00 Dec. Payments Balance b/d Perkins Ltd Haynes & Co. Pyper Finance Hodgson Building Co. 00 Dr Dec. Soap L. Cleary & Sons Lewis & Stanley Ltd A. - Standing order Ralfs Computers Perkins Ltd. Pyper Finance Bank charges Mullen Printers Carus Ltd.

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Work Out Accounting GCSE by P. Stevens (auth.)

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