Q.1

Sales Journal

Date / Details / Amount
2010 / $
Jan 5 / Vincent (20,000×70%) / 14,000
8 / Stephen / 9,000
12 / Lok Sze (50,000×60%) / 30,000
18 / Stephen (10,200×80%) / 8,160
28 / Lok Sze (60,000×65%) / 39,000
Transfer to sales account / 100,160

Purchases Journal

Date / Details / Amount
2010 / $
Jan 1 / Maggie (3,500×90%) / 3,150
9 / Ben (4,830×80%) / 3,864
23 / Maggie (7,000×75%) / 5,250
Transfer to purchases account / 12,264

Returns Inwards Journal

Date / Details / Amount
2010 / $
Jan 14 / Vincent / 760
27 / Stephen (400×80%) / 320
Transfer to returns inwards account / 1,080

Returns Outwards Journal

Date / Details / Amount
2010 / $
Jan 30 / Maggie (500×90%) / 450
31 / Ben / 300
Transfer to returns outwards account / 750
General Ledger
Sales
2010 / $
Jan 31 / Total for the month / 100,160
Purchases
2010 / $
Jan 31 / Total for the month / 12,264
Returns inwards
2010 / $
Jan 31 / Total for the month / 1,080
Returns outwards
2010 / $
Jan 31 / Total for the month / 750

Q.2 Cash Book

Cash / Bank / Cash / Bank
2009 / $ / $ / 2009 / $ / $
Jul 1 Balance b/d / 560 / 23,560 / Jul 2 Rates / 1,560
5 Sales / 740 / 3 Postage / 50
7 Cash / 600 / 7 Bank / 600
12 K. Ng / 500 / 1,000 / 8 T. Lee / 750
20 M. Jam / 790 / 10 M. Shun / 20
22 Bank / 2,000 / 17 Drawings / 200
31 Sales / 1,050 / 22 Cash / 2,000
24 Motor vehicles / 19,500
28 Rent / 400
31 Balance c/d / 2,930 / 2,790
3,800 / 27,000 / 3,800 / 27,000
Aug 1 Balance b/d / 2,930 / 2,790

Q.3 Cash Book

Discount / Cash / Bank / Discount / Cash / Bank
2009 / $ / $ / 2009 / $ / $
Mar 1 Balance b/d / 611 / 39,840 / Mar 2 T. Au / 40 / 760
4 H. Poon / 980 / C. Bing / 130 / 2,470
6 Sales / 490 / D. Cheung / 220 / 4,180
9 S. Tam / 40 / 1,560 / 7 Insurance / 650
F. To Ltd / 160 / 6,240 / 12 Motor expenses / 100
W. Pang / 130 / 5,070 / 21 Salaries / 1,200
18 Sales / 980 / 23 Rent / 600
28 Loan from T. Gap Ltd / 5,000 / 31 Stationery
Balance c/d / 731 / 270
49,810
330 / 2,081 / 58,690 / 390 / 2,081 / 58,690
Apr 1 Balance b/d / 731 / 49,810

General Ledger

Discounts allowed
2009 / $
Mar 31 / Total for the month / 330
Discounts received
2009 / $
Mar 31 / Total for the month / 390

Q.4

Receipts / Date / Details / Total / School bus expenses / Travelling expenses / Postage / Cleaning / Ledger accounts
$ / 2009 / $ / $ / $ / $ / $ / $
800 / Sep 1 / Cash
2 / Petrol / 56 / 56
3 / T. Kan / 23 / 23
3 / Postage / 12 / 12
4 / D. Tong / 32 / 32
7 / Cleaning / 41 / 41
9 / Petrol / 51 / 51
12 / K. Wong / 13 / 13
14 / Petrol / 63 / 63
16 / Cleaning / 48 / 48
18 / Petrol / 62 / 62
20 / Postage / 12 / 12
22 / Cleaning / 36 / 36
24 / H. Wu / 17 / 17
27 / T. Chan / 183 / 183
29 / Postage / 12 / 12
661 / 232 / 85 / 36 / 125 / 183
30 / Balance c/d / 139
800 / 800
139 / Oct 1 / Balance b/d
661 / 1 / Cash

HW1

Sales Journal

Date / Details / Amount
2009 / $
Apr 1 / C. Ng / 1,050
4 / Y. Fan / 3,060
T. Lee Ltd / 2,080
18 / T. Lee Ltd / 9,050
W. Chan / 2,890
A. Sam / 4,000
30 / Transfer to sales account / 22,130

Purchases Journal

Date / Details / Amount
2009 / $
Apr 2 / H. San / 8,000
15 / K. Wong / 1,250
A. Mok / 3,050
T. Au / 2,010
K. Sze / 5,500
21 / A. Mok / 6,090
T. Ping / 1,060
D. Yeng / 3,000
30 / Transfer to purchases account / 29,960

Returns Inwards Journal

Date / Details / Amount
2009 / $
Apr 16 / C. Ng / 120
T. Lee Ltd / 440
30 / W. Chan / 660
30 / Transfer to returns inwards account / 1,220

Returns Outwards Journal

Date / Details / Amount
2009 / $
Apr 24 / K. Wong / 150
T. Au / 190
K. Sze / 600
30 / Transfer to returns outwards account / 940
General Ledger
Sales
2009 / $
Apr 30 / Total for the month / 22,130
Purchases
2009 / $
Apr 30 / Total for the month / 29,960
Returns inwards
2009 / $
Apr 30 / Total for the month / 1,220
Returns outwards
2009 / $
Arp 30 / Total for the month / 940

HW2 Cash Book

Cash / Bank / Cash / Bank
2009 / $ / $ / 2009 / $ / $
Nov 1 Balance b/f / 1,050 / 21,640 / Nov 3 Bank / 5,000
2 Sales / 6,050 / 5 Postage / 600
3 Cash / 5,000 / 6 Office equipment / 1,890
4 S. May / 2,170 / 7 Y. Luen / 500
9 Rates refunds / 720 / 11 Cash / 2,500
11 Bank / 2,500 / 12 Wages / 2,390
16 Loan from T. Lok / 2,000 / 14 Motor expenses / 570
20 K. Ng / 1,120 / 28 General expenses / 220
30 Insurance / 740
30 Balance c/d / 3,390 / 24,450
11,600 / 30,650 / 11,600 / 30,650


HW3 Cash Book

Discount / Cash / Bank / Discount / Cash / Bank
2009 / $ / $ / 2009 / $ / $
Apr 1 Balance b/d / 3,184 / 5,354 / Apr 1 Purchases / 5,400
2 Capital / 19,000 / 19,000 / 3 Office equipment / 2,600
5 Returns Out / 280 / 6 Sundry expense / 500
8 Bank / 5,000 / 8 Cash / 5,000
11 Joyce / 181 / 6,619 / 12 Purchases / 7,125
13 Sales / 1,090 / 17 Eliza Ltd / 38 / 1,862
14 Miranda / 59 / 841 / 20 Bank / 2,500
19 Sales / 1,600 / 8,000 / 25 Drawings / 790
20 Cash / 2,500 / 27 Rent and rates / 12,790
30 Interest rec. / 15 / 28 Wages& salaries / 1,800 / 6,000
30 Y. Mei / 102 / 3,298 / 29 Management fee / 650
30 Balance c/d / 23,005 / 5,759
342 / 29,905 / 45,876 / 38 / 29,905 / 45,876
May 1 Balance b/d / 23,005 / 5,759


General Ledger

Discounts allowed
2009 / $
Apr 30 / Total for the month / 342
Discounts received
2009 / $
Apr 30 / Total for the month / 38

EQ1 Cash Book

Cash / Bank / Cash / Bank
2007 / $ / $ / 2007 / $ / $
Mar 1 Balance b/d / 16,400 / Mar 1 Balance b/d / 4,590
3 Debtors / 100,480 / 4 Creditors / 1,960
8 Creditors / 3,000 / 16 Drawings / 9,600
10 Sales / 15,600 / Bank / 6,000
16 Cash / 6,000 / 21 Rent / 23,000
30 Debtors / 1,650 / 26 Furniture – deposit / 1,000
31 Petty cash / 3,900
Balance c/d / 12,500 / 80,580
32,000 / 111,130 / 32,000 / 111,130

EQ2 Cash Book

Cash / Bank / Cash / Bank
2003 / $ / $ / 2003 / $ / $
Apr 1 Balance b/d / 6,400 / 34,196 / 9 Creditors / 11,400
4 Debtors / 28,000 / 10 Wages / 21,000
15 Sales / 44,940 / 12 Creditors / 31,534
26 Cash / 10,000 / 19 Salaries / 29,800
27 Sales / 14,200 / 26 Bank / 10,000
Cash / 2,200 / 27 Drawings / 12,000
29 Debtors / 2,180 / Bank / 2,200
30 Balance c/d / 11,540 / 12,642
65,540 / 76,576 / 65,540 / 76,576


EQ3 Cash Book

Cash / Bank / Cash / Bank
$ / $ / $ / $
Jan 1 Capital / 10,000 / Jan 5 Fixtures / 1,500
17 Sales / 300 / 9 Petty cash / 200
26 John / 745 / 21 Returns inwards / 80
Peter / 1,380 / 22 Rent / 3,200
30 George / 2,065 / 31 Petty cash / 45
Balance c/d / 2,240 / 7,225
2,365 / 12,125 / 2,365 / 12,125

General Ledger

Discounts allowed
$ / $
Jan 26 / John / 5
Peter / 20
30 / George / 35 / Jan 31 / Balance c/d / 60
60 / 60


EQ4 Petty Cash Book

Receipts / Details / Total / Postage / Stationery / Travelling expenses / Sundry expenses / Ledger accounts
$ / 2008 / $ / $ / $ / $ / $ / $
1,037 / Dec 1 Balance b/f
1,963 / 1 Bank
2 Newspaper / 135 / 135
3 Postage / 400 / 400
3 Note pads / 42 / 42
8 Octopus / 300 / 300
11 Taxi fares / 97 / 97
15 Reg letters / 122 / 122
16 Carl Cheung / 294 / 294
19 Ball pens / 205 / 205
22 Paper cups / 76 / 76
27 Magazines / 163 / 163
29 Speed post / 210 / 210
29 Bus fare / 8 / 8
2,052 / 732 / 247 / 405 / 374 / 294
31 Bal. c/d / 948
3,000 / 3,000


EQ5 Petty Cash Book

Receipts / Date / Details / Total / Travelling expenses / Stationery / Postage / Entertain-
ment / Sundries
$ / 1997 / $ / $ / $ / $ / $ / $
240.30 / Apr 1 / Balance b/d
1,259.70 / 1 / Cash
1 / Bus fare / 4.50 / 4.50
5 / MTR ticket / 70.00 / 70.00
8 / Postage stamps / 15.00 / 15.00
9 / Magazines / 65.00 / 65.00
11 / Pencil sharpener / 36.00 / 36.00
12 / Parcel postage / 58.00 / 58.00
14 / Ball pens / 50.00 / 50.00
20 / Registered letters / 41.00 / 41.00
21 / Lunch / 280.00 / 280.00
23 / Tram fares / 3.60 / 3.60
24 / Photocopier paper / 48.00 / 48.00
24 / Wall clock / 123.00 / 123.00
26 / Note pads / 12.00 / 12.00
30 / Donations / 300.00 / 300.00
1,106.10 / 78.10 / 146.00 / 114.00 / 280.00 / 488.00
30 / Balance c/d / 393.90
1,500.00 / 1,500.00
393.90 / May 1 / Balance b/d
1,106.10 / 1 / Cash


EQ6 Petty Cash Book

Receipts / Date / Details / Total / Travelling expenses / Stationery / Postage / Repairs / Wages / Entertain-
ment / Sundries
$ / 1990 / $ / $ / $ / $ / $ / $ / $ / $
1,000 / Mar 19 / Cash
Postage / 32 / 32
Donation / 20 / 20
20 / Taxi fares / 48 / 48
Graph paper / 23 / 23
Repairs / 52 / 52
Wages / 134 / 134
21 / Notepaper / 29 / 29
MTR ticket / 50 / 50
22 / Restaurant / 103 / 103
Postage / 26 / 26
23 / Staplers / 33 / 33
Bus fares / 18 / 18
Repairs / 72 / 72
Registered / 15 / 15
24 / Wages / 138 / 138
Pencils / 12 / 12
Restaurant / 84 / 84
Cleaning / 89 / 89
Newspapers / 17 / 17
995 / 116 / 97 / 73 / 124 / 272 / 187 / 126
24 / Balance c/d / 5
1,000 / 1,000