A The following extracts have been taken from the subsidiary books of the business owned by D. Jenkinson for the month of April 2013.

It should be noted that the balances in the accounts of D. Jenkinson’s suppliers on 1 April 2013 were as follows:

Required:

(a) The name of the source document which will have been used for making entries in the (i) purchases day book (ii) returns outwards day book.

(b) The name of two subsidiary books (other than those shown in the extracts above) which could form part of D. Jenkinson’s accounting system. In the case of one of the subsidiary books chosen, explain its purpose.

(c) The account of T. Sage in D. Jenkinson’s purchases ledger for the month of April 2013. (The account should be balanced at the end of the month.)

(d) D. Jenkinson’s purchases ledger control account for the month of April 2013. (The account should be balanced at the end of the month.)

(e) Advice for D. Jenkinson on two ways in which he might find the purchases ledger control account useful.

Transcribed Image Text:

Purchases Day Book Apr 3 W. Allen 7 J. Morris 17 T. Sage 24 F. Wilding Cash Book (Credit side) Apr 9 T. Sage 18 24 J. Morris 27 W. Allen F. Wilding Discounts received 30 5 31 18 480 270 410 650 Bank 690 195 389 322 Returns Outwards Day Book Apr 14 W. Allen 29 T. Sage Journal Apr 30 Creditor W. Allen Debtor W. Allen being transfer from sales ledger to purchases ledger 50 80 180 180