Sidebilder
PDF
ePub

a

1. State what books would be necessary to record these transac

tions, and which of thein would be entered in each. 2. Give a copy of the ledger account of W. Barton as it would

stand when all these entries are posted into it. 3. Give a similar copy of my account as it would stand in W. Barton's ledger.

B. The following is a detailed list of transactions in the order in

which they occurred : 1855.

£ s. d. June 1 Balance of Cash in hand

225 0 0

8 Bought of Misa y Bertimati 13 butts

Sherry at 141.

182 0 0

Sold same to J. Smith at 151.

195 0 0

Paid Misa y Bertimati's acct £182 0 0

Less 14 Disc 2 5 6

...

179 14 6

50 0 0

[ocr errors]

9 Recd from J. Smith acc* duty
Paid duty on three butts Sherry for J.

Smith, 323 galls. at 5s. 6d. and 5 per
cent.

Entry

93 5 4 0 2 6

11 Bought of Godson and Co. 12 qr. casks

Pale Brandy, 312 galls. at 10s. 3d. ...

159 18 0

[ocr errors][merged small][merged small][merged small][merged small][merged small][merged small]

12 Bought of Sandeman and Co. 3 pipes

Port at 201.

60 0 0

Paid duty on, and had home the above

345 galls. 5s. 6d. and 5 per cent.

99 12 4 lbs. at 6d.

1

£. S.

1855. June 13 Sold to Richard Smith 3 pipes Port at 631.

d. 189 0 0

Recd of R. Smith his acceptance at 3 mos.

for his acct

1890 0

19 Recd of J. Smith balance of
am paid for duty

£43 7 10
Add 7 days in 0 0 10

43 8 8

Recd of J. Smith his accept

ance at 3 mnos. for amt of
account

195 0
Add 2 mos. in' at 5 per

cent. 1 12

0
9

196 12 9
Short measure in 1 butt at
regauge, allowed

0 2 9

196 10 0

22 Discounted with Jones Loyd
and Co., two bills

385 10 0 385 10 0

[blocks in formation]
[merged small][ocr errors]

26 Paid Sandeman and Co. July 1 Bought of Tetley and Son 40 bags of

cotton, 13,728, at 4 d.

[merged small][ocr errors]
[ocr errors][merged small][merged small]

6 Accepted a bill drawn by Tetley and Son,

2 mos. from 1st instant

264 11 0

...

7 Sold T. Singleton 10 bags cotton, 7,368

184 4 0

[blocks in formation]

1855. July 8 Bought of Price and Co. 2 lots Surat

cotton

Lot 217, 6 bales, 2,102 lbs., 2 d.
Lot 8, 6 bales, 2,081 lbs., 21d...

[blocks in formation]

Paid deposit on above
9 Sold Jones and Co. 6 bales Surat, 2,102

lbs., 3 d.

32 16 10

...

10 Sold Parker and Maidstone 12 bags cot

ton, 3,102 lbs. at 4d.

54 2 6

11 Received of T. Singleton on account

100

0 0

13 Received of Jones and Co.
amount of their account £32 16 10

0 8 4

Less 11

32 8 6

14 Sold Jas. Dunkerley 18 bags cotton,

3,258 lbs. at 5d.

67 17 6

19 Sold John and G. Buckley, 3 bales Surat

1,043 lbs., 29d.

11 18 11

32 11 5

22 Paid Price and Co.

Cash
Allowed

...

£32 10 0

0 1 5

11 7 3

Paid wages, &c. to date
These transactions are
1 To be entered into

A Sales book,
A Cash book,
An Invoice book,

A Bill book; and
2 Posted into the Ledger.

3 Write down the amounts I owe; and the amounts I am

owed; and state what the balance of Cash on hand is on July 22nd.

DOUBLE ENTRY.

A.

The following is a detailed list of transactions in the order in which they occurred 1855.

£ June 1 Balance of Cash in hand

225 0 0

[ocr errors]

8 Bought of Misa y Bertimati 13 butts

Sherry at 141.

[merged small][ocr errors]
[ocr errors]

195

0 0

Sold same to J. Smith at 151,
Paid Misa

у

Bertimati's acct

£182 0 0 Less 14 Disc 2 5 6

179 14 6

50 0 0

9 Recd from J. Smith acc duty .
Paid duty on 3 butts Sherry for J.

Smith, 323 galls. at 5s. 68. and 5

[ocr errors]

per cent.

93 5 4. 0 2 6

Entry

11 Bought of Godson and Co. 12 qr. casks

Pale Brandy 312 galls. at 10s. 3d. ...

159 18 0

Sold same to W. Brown, 312 galls. at

10s. 6d.

163 16 0

Recd of W. Brown...

Less 11 Disc

£163 16 0

2 1 0

161 15 0 necessary.

[blocks in formation]
[ocr errors]

1855.
June 12 Bought of Sandeman and Co. 3 pipes

Port at 201, ...
Paid duty on and had home the above,

viz., 345 galls. at 5s. 6d. and 5 per
cent.

99 12 4

13 Sold to Richard Smith 3 pipes Port at 631.

[blocks in formation]
[merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small]

22 Discounted with Jones

Loyd & Co. two bills £385 10 0 385 10 0

[blocks in formation]

It is required,

1 To journalize them.
2 To post them; opening all Ledger Acc" that may be

« ForrigeFortsett »