The following extracts have been taken from the subsidiary books of the business owned by D. Jenkinson for the month of April 2017.

Required:

(a) The name of the source document which will have been used for making entries in the (1) purchases day book (2) 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 2017. (The account should be balanced at the end of the month.)

(d) D. Jenkinson's purchases ledger control account for the month of April 2017. (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 Returns Outwards Day Book Apr 3 W. Allen 480 Apr 14 W. Allen 7 J. Morris 270 29 T. Sage 458 50 80 17 T. Sage 410 24 F. Wilding 650 Cash Book (Credit side) Journal Discounts received Bank Apr 9 T. Sage 30 690 Apr 30 Creditor W. Allen 180 18 F. Wilding 5 195 24 J. Morris 31 389 27 W. Allen 18 322 Debtor W. Allen being transfer from sales ledger to purchases It should be noted that the balances in the accounts of D. Jenkinson's suppliers on 1 April 2017 were 180 as follows: W. Allen 360 J. Morris 140 T. Sage 720 F. Wilding 310