 | Accounting for the microbusiness - A teaching manual (Peace Corps, 1975, 105 p.) |
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Credit purchases book
NOTE: Reproduce without numbers for the lesson,
Amount Section
|
Date |
Supplier |
Voucher |
Purchases |
Returns |
Balance | |
|
7 |
1 |
Zappa & Sons |
0161 |
5,700 | |
5 700 |
|
7 |
2 |
Stan's Hardware |
038 |
7,800 | |
13,500 |
Individual Account Section
STAN'S HARDWARE
|
Date |
Supplier |
Voucher |
Purchases |
Payment |
Balance | |
|
6 |
30 |
Initial Balance |
| | |
2,000 |
|
7 |
2 |
Payment |
098 | |
2,000 | |
|
7 |
2 |
Purchase |
038 |
7,800 | |
7,800 |
ZAPPA & SONS
|
Date |
Supplier |
Voucher |
Purchases |
Payment |
Balance | |
|
6 |
30 |
Initial Balance |
| | |
3,400 |
|
7 |
1 |
Purchase |
0161 |
5,700 | |
9,100 |
|
7 |
5 |
Payment |
0278 | |
1,117 |
7,983 |
Summary of Accounts Payable
|
Date |
Supplier |
Voucher |
Purchases |
Payment |
Balance | |
|
6 |
30 |
Initial Balance |
| | |
5,400 |
|
7 |
1 |
Zappa & Sons |
0161 |
5 700 | |
11,100 |
|
7 |
2 |
Stan's Hardware |
098 | |
2,000 |
100 |
|
7 |
2 |
Stan's Hardware |
038 |
7,800 | |
16,900 |
|
7 |
5 |
Zappa & Sons |
0278 | |
1,117 |
15,783 |
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