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ACCOUNTING & FINANCIAL SYSTEMS MCPC 606
LECTURERS:
DR. JOHN MACCARTHY
&
DR. MALIK ZAKARIA
1
Lecture 4: Accounting Process II Overview:
o Ledger Accounting
o Control Procedure
o Extraction of Trial Balance
2
Purchase Day Book and the Purchase Ledger (Practice Question ) • B. Awuni has the following credit purchases and credit sales for November:
• Nov 1: Sold to M. Hammond: Shirts for Ghc60. • Sold to K. Boakye: Belt for Ghc300.
• Nov 9: Bought from C. Gyato: Dressing bags for Ghc400.
• Nov 16: Bought from M. Blankson: A pair of shoe for Ghc320.
• Nov 18: Goods returned to suppliers by us: C. Gyato was Ghc100 • Nov 23: Sold to B. Yeboah: Belt for Ghc200.
• Nov 24: K. Boakye was Ghc50. • You are required to:
(a) Write up Purchase day book, Purchase return day book and ledger.
(b) Post the items to the personal accounts.
Solution
• To be solved in the class
4
Cash book
• Is used to records all payments (lodgements) to the bank and all withdrawals
from the bank.
• The left side(debit) is used to record all lodgements and money received [with
the payinginslips as the source document].
• The right side(credit) records all cheque payments and direct transfers from the
bank [with cheque stabs as the source document].
5
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