TASK 5.
5 Hewston Cafeteria: CJ, Ledgers, Creditors List :8 April 2024 : Credit Purchases
5.5.1 HEWSTON CAFETERIA
CREDITORS JOURNAL – JUNE 20.4 CJ1
Inv. Creditors Trading Sundry accounts
D Creditor Fol Equipment Consumables Stationery
no. control stock Amount Fol Details
05 4 Neutron Shop Suppliers CL2 7 322 6 726 596
06 9 Neutron Shop Suppliers CL2 936 666 270
07 14 Qwert Wholesalers CL3 900 900
08 19 Neutron Shop Suppliers CL2 296 296 Repairs
09 24 Opex Wholesalers CL2 14 000 14 000
10 25 Neutron Shop Suppliers CL2 1 985 1 985
11 29 Qwert Wholesalers CL3 13 290 12 190 799 301
38 729 14 000 21 801 2 061 571 296
B7 B5 B6 N7 N8
5.5.2 GENERAL LEDGER OF HEWSTON CAFETERIA
BALANCE SHEET ACCOUNTS SECTION
Dr EQUIPMENT B5 Cr
20.4 20.4
June 1 Balance b/d 24 597 June 30 Balance c/d 40 596
30 Creditors control CJ1 14 000
Bank CPJ 1 999
40 596 40 596
July 1 Balance b/d 40 596
TRADING STOCK B6
20.4 20.4
June 1 Balance b/d 12 455 June 30 Balance c/d 37 756
30 Bank CPJ 3 500
Creditors control CJ1 21 801
37 756 37 756
July 1 Balance b/d 37 756
New Era Accounting: Grade 10 104 Teacher’s Guide
Dr CREDITORS CONTROL B7 Cr
20.4 20.4
June 30 Balance c/d 60 263 June 1 Balance b/d 21 534
30 Sundry accounts* CJ1 38 729
60 263 60 263
July 1 Balance b/d 60 263
*Or total purchases
NOMINAL ACCOUNTS SECTION
CONSUMABLES N7
20.4
June 1 Total b/f 2 344
30 Creditors control CJ1 2 061
4 405
STATIONERY N8
20.4
June 1 Total b/f 4 238
30 Creditors control CJ1 571
4 809
5.5.3 CREDITORS LEDGER
OPEX WHOLESALERS CL1
Date Details Fol Debit Credit Balance
20.4
June 1 Balance b/d 9 874
24 Inv 09 CJ1 14 000 23 874
NEUTRON SHOP SUPPLIERS CL2
Date Details Fol Debit Credit Balance
20.4
June 1 Balance b/d 5 678
4 Inv 05 CJ1 7 322 13 000
9 Inv 06 CJ1 936 13 936
19 Inv 08 CJ1 296 14 232
25 Inv 10 CJ1 1 985 16 217
QWERT WHOLESALERS CL3
Date Details Fol Debit Credit Balance
20.4
June 1 Balance b/d 5 982
14 Inv 07 CJ1 900 6 882
29 Inv 29 CJ1 13 290 20 172
CREDITORS LIST ON 30 JUNE 20.4
Creditor Fol Amount
Opex Wholesale Dealers CL1 23 874
Neutron Shop Suppliers CL2 16 217
Qwert Wholesalers CL3 20 172
60 263
Accounting: Grade 10 105 Teacher’s Guide
