Beruflich Dokumente
Kultur Dokumente
Details
02/10/20
X1
Murphy
05/10/20
X1
06/10/20
X1
11/10/20
X1
23/10/20
X1
30/10/20
X1
4/11/20X
1
11/11/20
X1
12/11/20
X1
19/11/20
X1
24/11/20
Sales
Sold goods on credit
Hulgerstein
Sales
Sold goods on credit
Purchases
Cronin
Purchased goods on credit
Stationery
Petty cash
Paid for stationery by petty cash
Bank
Foley
Received and lodged to bank money outstanding
from Foley
Wages
Bank
Paid employee`s wages by direct debit
Cronin
Return Outwards
Returned goods purchased from Cronin
Foley
Sales
Sold goods on credit
Williams
Sales
Sold goods on credit
Lighting and heating expenses
Bank (cheque No.23985)
Petty Cash
Bank (cheque No. 23986)
Paid for light, heat and petty cash by cheques
No.23985 and No. 23986
Purchases
Dr
5,000
Cr
5,000
20,000
20,000
53,750
53,750
70
70
12,000
12,000
8,000
8,000
10,250
10,250
5,000
5,000
15,000
15,000
1,450
1,450
600
600
21,250
X1
30/11/20
X1
1/12/20X
1
2/12/20X
1
12/12/20
X1
19/12/20
X1
24/12/20
X1
27/12/20
X1
30/12/20
X1
30/12/20
X1
Broderick
Bought goods o credit
Wages
Bank
Paid employee`s wages by direct debit
Return Inwards
Murphy (credit note No. 14)
Murphy returned goods to us, credit note 14 was
issued for him.
Bank
21,250
8,000
8,000
1,000
1,000
18,050
Discount allowed
Hulgerstein
Received and lodged amount owing from
Hulgerstein less 5% discount
Bank
950
Discount allowed
Murphy
Received 13,000 from Murphy with allowance of
650 discount
Cronin
650
19,000
12,350
13,000
42,000
40,500
1,500
12,250
750
13, 000
2400
2400
2,400
2,400
8,000
31/12/20
X1
7/1/20X2
8/1/20X2
9/1/20X2
22/1/20X
2
26/1/20X
2
30/1/20X
2
30/1/20X
2
1/2/20X2
7/2/20X2
7/2/20X2
Bank
Paid employee`s wages by direct debit
Postage expense
Petty cash
Stationery
Petty cash
Paid for stationery and postage from petty cash
Foley
Sales
Doolan
Sales
Sold goods on credit
Bank
Sales
Lodged cash sales
Purchases
Broderick
Bought goods o credit
Return Inwards
Foley(credit note No. 15)
Foley returned goods to us, credit note 15 was
issued for him.
Bank
Murphy
Murphy lodged the amount outstanding on his
account
Rent expense
Bank (cheque No. 23989)
Paid rent due for 12 months from 1 February
20X0
Wages
Bank
Paid employee`s wages by direct debit
Bank
Discount allowed
Foley
Received and lodged all money due from Foley
with allowance of 400 discount
Doolan
Sales
Sold goods on credit
Motor expenses
Bank (cheque No. 23999)
8,000
27
27
350
350
4,000
4,000
4,000
4,000
24,500
24,500
31,500
31,500
1,000
1,000
3,000
3,000
8,000
8,000
8,000
8,000
7,600
400
8,000
3,000
3,000
5,300
5,300
10/2/20X
2
17/2/20X
2
22/2/20X
2
28/2/20X
2
28/2/20X
2
3/3/20X2
7/3/20X2
8/3/20X2
10/3/20X
2
11/3/20X
2
16/3/20X
2
25/3/20X
20,000
20,000
37,500
37,500
3,000
3,000
80
80
200
200
8,000
8,000
8,000
8,000
11,000
11,000
36,750
36,750
21,000
21,000
33,200
31,200
2,000
4,350
4,350
18,000
2
26/3/20X
2
30/3/20X
2
30/3/20X
2
7/4/20X2
8/4/20X2
17/4/20X
2
19/4/20X
2
20/4/20X
2
25/4/20X
2
28/4/20X
2
30/4/20X
2
Williams
Williams lodged 18,000 into bank account
Advertising expenses
Bank (cheque No. 23994)
Paid for advertising by cheque No. 23994
Wages
Bank
Paid employee`s wages by direct debit
Bad debt
Doyle
Received letter from Doyle`s accountant that
Doyle is probably will not able to settle his debt.
Motor tax
Bank (cheque No. 23995)
Paid motor tax by cheque No. 23995
Repair expenses delivery van
Bank (cheque No. 23996)
Paid to cover delivery van repairs by cheque No.
23996
Brennan
Sales
Sold goods on credit
Purchases
Cronin
Bought goods on credit
Hulgerstein
Sales
Sold goods on credit
Cronin
Bank (cheque No. 23997)
Discount received
Paid cheque No. 23997 to Cronin less 800
discount
Williams
Sales
Sold goods on credit
Wages
Bank
18,000
3,500
3,500
8,000
8,000
8,000
8,000
1,000
1,000
900
900
17,000
17,000
13,000
13,000
25,000
25,000
15,000
14,200
800
50,000
50,000
8,000
8,000
30/4/20X
2
7/5/20X2
12/5/20X
2
17/5/20X
2
19/5/20X
2
20/5/20X
2
23/5/20X
2
30/5/20X
2
31/5/20X
2
2/6/20X2
3/6/20X2
12
12
4,000
4,000
1,000
1,000
2,000
2,000
19,500
500
20,000
2,000
2,000
16,900
100
17,000
8,000
8,000
12
12
50
50
25,000
25,000
13,000
13,000
9/6/20X2
17/6/20X
2
20/6/20X
2
22/6/20X
2
29/6/20X
2
30/6/20X
2
30/6/20X
2
2/7/20X2
3/7/20X2
13/7/20X
2
14/7/20X
2
19/7/20X
2
Purchases
Cronin
Purchased goods on credit
Bank
Sales
Lodged cash sales
Hulgerstein
Sales
Sold goods on credit
Broderick
Bank (cheque No. 23998)
Discount received
Paid cheque No. 23998 to Broderick less 300
discount
Motor and delivery expenses
Bank (cheque No. 23999)
Paid motor and delivery expenses by cheque No.
23999
Bank
Williams
Williams settled his account
Wages
Bank
Paid employee`s wages by direct debit
O`Haire
Sales
Sold goods on credit
Petty cash
Bank (cheque No. 240000)
Paid cheque No. 24000 to petty cash
Return Inwards
O`Haire
O`Haire returned goods
Bank
Discount allowed
O`Haire
Received full settlement and lodged from
O`Haire with allowance of 450 discount
Doolan
15,750
15,750
14,000
14,000
10,000
10,000
53,650
53,300
350
3500
3,500
54,750
54,750
8,000
8,000
17,000
17,000
300
300
1,000
1,000
51,550
450
52,000
11,000
24/7/20X
2
30/7/20X
2
31/7/20X
2
3/8/20X2
7/8/20X2
10/8/20X
2
11/8/20X
2
20/8/20X
2
21/8/20X
2
26/8/20X
2
Sales
Sold goods on credit
Bank
Discount allowed
Hulgerstein
Received full settlement and lodged from
Hulgerstein with allowance of 450 discount
Wages
Bank
Paid employee`s wages by direct debit
Insurance Motor
Bank (cheque No. 24001)
Paid motor insurance to cover the following 3
months by cheque No. 240001
Purchases
Cronin
Purchased goods on credit
Cronin
Return Outwards
Returned goods to Cronin
Baralux Ltd.
Sales
Sold goods on credit
Bank
Sales
Lodged cash sales
Telephone expenses
Bank (cheque No. 24002)
Paid telephone bill by cheque No. 24002
O` Haire
Sales
Sold goods on credit
Doolan
Sales
Sold goods on credit
Cronin
Bank (cheque No. 24003)
Discount received
11,000
17,000
450
17,450
8,000
8,000
2,400
2,400
19,000
19,000
6,000
6,000
50,000
50,000
6,000
6,000
4,500
4,500
5,000
5,000
4,000
4,000
26,000
25,750
250
26/8/20X
2
30/8/20X
2
30/8/20X
2
1/9/20X2
3/9/20X2
6/9/20X2
7/9/20X2
9/9/20X2
13/9/20X
2
14/9/20X
2
11,500
500
12, 000
100
100
8,000
8,000
20,000
20,000
6,000
6,000
10,900
100
11,000
2,528
2,528
6,000
6,000
3,000
3,000
4,900
4,900
34,000
1,000
35,000
16/9/20X
2
19/9/20X
2
20/9/20X
2
21/9/20X
2
22/9/20X
2
23/9/20X
2
30/9/20X
2
30/9/20X
2
3,000
3,000
2,300
Discount allowed
O`Sulivan
O`Sulivan paid its account with allowance of
200 discount
Bank
200
Discount allowed
Murphy
Received and lodged money from Murphy with
allowance of 100 discount
Cronin
100
2,500
3,900
4,000
9,000
9,000
2,500
2,400
100
2,450
2,450
26,000
26,000
35
35
42
42
5,500
5,500
30/9/20X
2
8,000
Bank
Paid employee`s wages by direct debit
8,000
1,365,2
56
1,365,2
56