Work Book 3.
3
Prepare the trial balance of Tina Wong as at 30 November 20-9.
Tina Wong trial balance as at 30 November 20-9
£ Dr (£) Cr (£)
Bank overdraft 1,855
Capital 9,000
Cash 85
Office equipment 2,500
Purchases 2,419
Purchases returns 102
Sales 4,164
Sales returns 354
Trade payables 1,082
Trade receivables 2,115
Vehicle 7,500
Wages 1,230
Total 0 0
Activities 3.5
Prepare the trial balance of Samantha Wilkes as at 31 March 20-4. You are to fill in the mi
£ Dr (£) Cr (£)
Bank overdraft 2,750
Purchases 114,890
Sales revenue 135,680
Purchase returns 440
Payable Ledger control 2,360
Office equipment 8,000
Vehicle 14,000
Opening inventory 2,810
Sales returns 550
Receivable Ledger control 3,840
Administration expenses 12,060
Value Added Tax owing 1,420
Carriage out 740
Discount received 210
Capital ?
Total 0 0
u are to fill in the missing figure for her capital in order to balance the trial balance.
Work Book 3.4
The bookkeeper of Lorna Fox has extracted the following list of balances as at 31 March 20-1
Trial balance as at 31 March 20-1
£ Dr (£)
Administration expenses 10,240
Bank overdraft 1,050
Capital 155,440
Cash 150
Drawings 9,450
Interest paid 2,350
Loan from bank 20,000
Machinery 40,000
Premises 125,000
Purchases 96,250
Sales 146,390
Sales returns 8,500
Telephone 3,020
Trade payables 10,545
Trade receivables 10,390
Travel expenses 1,045
Value Added Tax (owing to HM revenue & Cus 1,950
Wages 28,980
Total 0
nces as at 31 March 20-1:
Cr (£)
