The accounts of Maneno Traders showed the following balances as at 31st December 20-2. Required: Balance off the accounts and extract a trial balance
Dr Land and Buildings Account Cr |
Date | Particulars | Folio | Amount | Date | Particulars | Folio | Amount |
Jan 12 | Bal b/d | | 150,000 | | | | |
Dr Motor Cars Account Cr |
Date | Particulars | Folio | Amount | Date | Particulars | Folio | Amount |
Jan 1 | Balnace b/d | 142,000 | | | | | |
Dr Cash Account Cr |
Date | Particulars | Folio | Amount | Date | Particulars | Folio | Amount |
Jan 1 Jan 3 Jan 6 | Bal b/d Sales Debtors | | 30,000 5,000 3,000 | Jan 1 Jan 2 | Purchases Creditors | | 10,000 2,500 |
Dr Credit Account Cr |
Date | Particulars | Folio | Amount | Date | Particulars | Folio | Amount |
Jan 2 | Cash | | 2,500 | Jan 1 | Bal b/d | | 4,000 |
Dr Capital Cr |
Date | Particulars | Folio | Amount | Date | Particulars | Folio | Amount |
| | | | Jan 1 | Bal b/d | | 311,000 |
Dr Sales Account Cr |
Date | Particulars | Folio | Amount | Date | Particulars | Folio | Amount |
| | | | Jan 3 | Cash | | 5,000 |