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SALES DAY BOOK
When a sale taken place on credit, the seller send an invoice to the buyer. The invoice is made out in duplicate and the sellers retains a copy – This copy is the source document from which a sales journal is written up.
POSTING THE SALES JOURNAL TO THE LEDGER
When the sales day book is posted to the ledger each customer is debited with the goods which has been received and the firm whose books are being kept is credited with the sales figure. Every customers has been debited with the good invoiced to him or her, and then,becoming a debtor for that amount.
EXAMPLE.1
Malingumu traders made the following sales during the month of April, record in the sales journal and then post to the ledgers.
1st April sold to Jaluo stores
100 bags of salt @ 5500
50 bags of sugar @ 7,500
10th April sold to Majambozi
15 boxes of cooking fats @ 1700
12 pairs of sandals @ 650
16th April sold to Salome
20 pairs of bed sheet @ 3000
50 T. Shirts @ 3500
20th April sold goods to Kalimanzira worth 36,000 on credit
30th April sold to Baraka
12 bunches of banana @ 2500
10 bags of potatoes @ 6000
Solution1
MALINGUMU TRADER’S
SALES JOURNAL
DATE
PARTICULARS
F
INVOICE DETAILS
INVOICE TOTAL
1st Apr
10th Apr
16th Apr
20th Apr
30th Apr
30th Apr
JALUO STORES
100 bags of salt @ 5500
50 bags of sugar @ 7,500
MAJAMBOZI
15 boxes of cooking fats @ 1700
12 pairs of sandals @ 650
SALOME
20 pairs of bed sheet @ 3000
50 T. Shirts @ 3500
KALIMANZIRA
Goods
BARAKA
12 bunches of banana @ 2500
10 bags of potatoes @ 6000
Transferred to Sales A/C Cr. in the general ledger.

550,000
375,000



25,500
7,800



60,000
175,000

30,000
60,000


925,000

33,300

235,000


36,000


90,000

1,319,300
DR JALUO TRADERS A/C CR

DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
1st Apr
sales
92,500
DR MAJAMBOZI A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
10thApr
sales
33,300
DR SALOME A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
16thApr
sales
235,000
DR KALIMANZIRA A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
20thApr
sales
36,000

DR BARAKA A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
30thApr
sales
90,000
GENERAL LEDGER
DR SALES ACCOUNT CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
30thApr
Balance c/d
1,319,300
30thsept
Sundry debtors
1,319,300


1st May
Balance b/d
1,319,300
EXERCISE.1
Enter the following transaction into the sales journal of Mpangala and post to the ledgers.
1st Jan sales to P. Mpali
16 national radio @ 3500
25 record players @ 5200
7th Jan sold some equipment to Uyonga formed associates worth 19650
10th Jan sales to N. Sambamba
60 footballs @ 1760
100 pairs sport shoes @ 6000
90 packets of socks @ 90
15th Jan sold music instruments to Tunsume Ben Band 17,000
19th Jan sold various music instruments to pay Demas month 16,200
25th Jan sold to Madinda Sec School
65 account books @ 500
10 dozen ball paint pencil @ 1200
40 dozen staff ledger @ 80
27th Jan sold forms tools to Hopetended and sons worth 9200
EXERCISE.2
Record the following transaction in the sales day book of Minani and then post to the ledgers .
4th Feb. sales to H. Alindogo
25 boxes of biscuits @ 950
8 cases of beer @ 300
150 bottles of double cola @ 450
9th Feb sold to M. Salub
500kg milk powder worth @ 6
60 cartons soap @ 200
12th Feb sold food worth 1700 to Mr. Chuwa
19th Feb sold goods to:
  1. Idiasas shs. 7,500
L. Luka shs. 1,200
25th Feb sales to P. Sufiani
5 dozen table knives at T.shs. 8 each knife
200 frying pans set @ T.shs. 70
100 sufuria at @ T.shs 65
27th Feb sold Sandy goods to M. Mchafu ta T.shs. 18,000
28th Feb sold to K. Kijiko
700 bags cement of 50kg at @ T.shs. 85
120 garden Focks @ T.shs. 25
50 shoes valued of T.shs. 30
29th Feb sold summary articles to S. Haruna worth T.shs. 1,660

Solution.QN1
MPANGALA’S
SALES JOURNAL
DATE
PARTICULARS
F
INVOICE DETAILS
INVOICE TOTAL
1st Jan
7th Apr
10th Jan
15th Jan
19th Jan


25th Jan
27th Jan
31th Jan
P. MPALI
– 16 national radio @ 3500
– 25 record players @ 5200
UYONGA
Goods

N. SAMBAMBA
60 footballs @ 1760
100 pairs sport shoes @ 6000
90 packets of socks @ 90
TUNSUME BEN BAND
Goods
VARIOUS MUSIC
Goods

MADINDA SEC. SCHOOL
65 account books @ 500
10 dozen ball paint pencil @ 1200
40 dozen staff ledger @ 80
HOPITENDED AND SONS

Goods
Transferred to sale Cr in the General Ledger.
56,000
130,000

105,600
600,000
8,100






32,500

12,000
3,200
186,000
19,650
714,600
17,000
16,200

47,700

9,200



1,010,350





SALES LEDGER
DR P. MPALI A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
1st Jan
sales
186,000

DR UYONGA A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
7th Jan
sales
19,650
DR N. SAMBAMBA A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
10th Jan
sales
714,000
DR VARIOUS MUSIC A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
19th Jan
sales
16,200
DR MADINDA SCHOOL A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
25th Jan
sales
97,700

DR HOPITENDED & SONS A/C CR

DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
27th Jan
sales
9,200
EcoleBooks | BOOK KEEPING O LEVEL(FORM TWO) NOTES - BOOK OF PRIME ENTRY(2)
PURCHASES RETURN DAY BOOK OR RETURN OUTWARD JOURNAL
1. What are the reasons which may make you to return goods,
While you had purchased from supplies?
(i) Damaged of goods in transits
(ii) Expired of goods
(iii) Over supplies.
(iv) Low quality.
(v) Not of the sample ordered.
(vi) Not of the color ordered.
2. Goods sold and bought on credit may be return due to the following reasons.
(i) Wrong types
(ii) Wrong color
(iii) Not the sample ordered
(iv) Incomplete of goods
(v) Damaged in transit
(vi) Expired of goods
When goods are returned to the supplies prepared a document called CREDIT NOTE to inform the buyer that the half credit his account.
It is a reduction of the debit (claim) or it rectifies/ adjusts on over changed amount.
A record of the return of goods / purchases on credit is kept in a returns outwards journal (or purchased returns journal).
EXAMPLE.1
Enter the following items in Manjani’s purchases returns day book and post to the ledger.
7th Jan return one bag of rice of R.T.C
Kilimanjaro Tshs. 500 not suitable for consumption.
10th Jan returns two boxes cooking fat @ Tshs 320 to Manji Xsons
& Lxd, not of the type ordered.
2 bags of beans at Tshs. 1000 was out of use
11th Jan returns one pair bed sheets Tshs. 170 and two shift @ Tshs. 350 to Moshi Traders poor qualities
MANJANI’S
PURCHASES RETURNS DAY BOOK
DATE
PARTICULARS
F
INVOICE DETAILS
INVOICE TOTAL
7th Jan

10th Jan


11th Jan





31st Jan
R.T.C KILIMANJARO SHOP
1 bag of rice T.shs 500
MANJI AND SONS LTD
2 boxes of cooking fat @ T.shs. 320.
2 bag of beans @ T.shs. 1,000
MOSHI TRADERS
1 pair bed sheet of @ 170
2 shift @ 350


Transferred to the Return outward A/C Cr. In the general ledger.


P.R.1



P.R.2




P.R.3



640

2,000




170
700
500



2,640



870


4,010
PURCHASES RETURN LEDGERS.
DR R. T. C. KILIMANJARO SHOP A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
7th Jan
Purchases return
500
DR MANJI AND SONS LTD A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
10th Jan
Purchases return
2,640

DR MOSHI TRADERS A/C CR

EcoleBooks | BOOK KEEPING O LEVEL(FORM TWO) NOTES - BOOK OF PRIME ENTRY(2)

EXERCISE.1
Enter the following transaction in the purchases returns day book and post to the ledgers.
3rd Mach returns to Wale wetu
5 pairs of boots of @ T.shs. 200 not of the type orderd
10 pair of sandals of @ T.shs 35 wrong size
5th March Return to Mkwanda
12 sponje mattress @ Tshs. 600, poor quality
2 safari beds @ Tshs. 800, damaged in transit
12th March return to Sangura
250 metres vitenge material @ T.shs 35, not up to started ordered
22nd March Return to Morogoro Shops Company
300 pair of shoes @ T.shs 450, not of the size ordered
150 pairs children shoes @ T.shs. 250, a pair not of type ordered
200 dozen baby nephis at @ T.shs. 200, not of the colour order.
Solution
PURCHASES RETURNS DAY BOOK
DATE
PARTICULARS
F
INVOICE DETAILS
INVOICE TOTAL
3rd Mar
5th Mar

12th Mar
22ndMar


31stMar
WALE WETU
5 pairs of boots of @ T.shs. 200
10 pair of sandals of @ T.shs 35
MKWANDA
12 sponje mattress @ Tshs. 600
2 safari beds @ Tshs. 800
SANGURA
250 metres vitenge material @ T.shs 35
MOROGORO SHOP COMPANY
300 pair of shoes @ T.shs 450
150 pairs children shoes @ T.shs. 250
200 dozen baby nephis at @ T.shs. 200
Transfer purchases returns A/C by Cr the general ledger .
1,000

350

7,200
1,600


8,750


135,000
37,500
40,000

1,350
8,800
8,750


91,000
109,900
POSTING TO THE LEDGERS.
DR WALE WETU A/C
CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
3rd Mar
Purchases return
1,350
DR MKWANDA A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
5th Mar
Purchases return
8,800
DR SUNGURA A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
12th Mar
Purchases return
8,750
DR MOROGORO SHOP COMPANY A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F

AMOUNT
22th Mar
Purchases return
91,000
GENERAL LEDGER
DR PURCHASES RETURNS A/C CR
DATE
DETAILS
F
AMOUNT
DATE
DETAILS
F
AMOUNT
31th Mar
Balance c/d
109,900
31st Mar
Sundry creditors
109,900
EcoleBooks | BOOK KEEPING O LEVEL(FORM TWO) NOTES - BOOK OF PRIME ENTRY(2)
EcoleBooks | BOOK KEEPING O LEVEL(FORM TWO) NOTES - BOOK OF PRIME ENTRY(2)
1stApr
Balance b/d
109,900
EXERCISE.2
Enter the following transaction in NAMSHITUS purchases day book, purchases returns day book and post to the ledgers.
1st May Bought 10 bags of beans @ T.shs. 600 from National Distributors Ltd.
4th May purchase 2 dozen of cooking oil of @ T.shs. 50 from GEFCO
5th May return one bag of beans to National Distributors Ltd
8th May Bought 10 dozen of bed sheet from Kilimanjaro Text Tile @ T.shs. 2,200
10th May Returned to GEFCO half a dozen cooking oil as they were not the quality ordered
15th May purchased from GEFCO 100 dozen of baby milk @ T.shs 600
20th May returned one dozen bed sheet to Kilimanjaro Text tiles as they were poor quality
25th May returned 5 dozen of baby milk to GEFCO spoilt in transit
26th May Purchased 20 dozen bed sheet from Kilimanjaro Text Tiles @ T.shs. 2,200

28th May reformed 5 dozen bed sheets as they were not of the size ordered from Kilimanjaro Textiles




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EcoleBooks | BOOK KEEPING O LEVEL(FORM TWO) NOTES - BOOK OF PRIME ENTRY(2)

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