Date

01/05/2009 Cash

02/05/2009

04/05/2009

09/05/2009

11/05/2009

13/05/2009

18/05/2009

20/05/2009

24/05/2009

26/05/2009
27/05/2009

28/05/2009

29/05/2009

Particulars

Capital
Owner invested cash ib business
Acc. Recievable (P Dixon)
Sales Revenue
Goods sold on credit
Sales of goods on credit
Drawings
Cash
Drawings of cash
Purchases
Acc. Payables (A Clarke)
Purchased goods on credit
Debt Payable (R Hill)
Cash
Paid debt
Cash
Sales Revenue
Sold goods on cash
Acc. Recievable (Maguire)
Sales Revenue
Sold goods on credit
Expenses
Cash
Paid telephone bill
Purchases
Acc. Payables (Daley)
Purchased goods on credit
Cash
Acc. Receivable (H Larkin)
Acc. Receivable (Donald)
Sales Revenue
Sold goods on credit
Purchases
Cash
Purchased goods on cash
Cash

30/05/2009 Furniture

PR

Debit
3500

Credit
3500

160
160

50
50
380
380
120
120
45
45
80
80
210
210
400
400
180
180
304
304
135
135

100
Payable (Perkins)

100