Answer:
Jide Ray Cash Book
For The Month of May
|
Debit (Dr)
|
Credit (Cr)
|
|
Date
|
Particulars
|
Folio
|
Amount
|
Date
|
Particulars
|
Folio
|
Amount
|
|
May 1
May 4
May 14
May 17
May 20
|
Capital
Sales
Sales
Keke A.
Sales
|
b/d
|
90000
10000
22600
15000
6000
|
May 2
May 6
May 12
May 16
May 22
May 23
May 26
May 30
|
Rent
Transport
Joy M.
Advertisement
Kamara H.
Electricity
Van
Purchases
| |
18000
4550
15000
24300
11500
8000
30500
7500
|
|
May 31
|
Balance
|
c/d
|
24250
|
|
143600
| | | |
143600
|
|
June 1
|
Balance
|
b/d
|
24550
| |
Ledgers:
Capital ledger
|
Debit (Dr)
|
Credit (Cr)
|
|
Date
|
Particulars
|
Folio
|
Amount
|
Date
|
Particulars
|
Folio
|
Amount
|
| |
Balance
|
c/d
|
90000
90000
|
May 1
|
Cash
Balance
|
b/d
|
90000
90000
90000
|
Rent ledger
|
Debit (Dr)
|
Credit (Cr)
|
|
Date
|
Particulars
|
Folio
|
Amount
|
Date
|
Particulars
|
Folio
|
Amount
|
|
May 2
|
Cash
Balance
|
b/d
|
18000
18000
18000
| |
Balance
|
c/d
|
18000
18000
|
Sales ledger
|
Debit (Dr)
|
Credit (Cr)
|
|
Date
|
Particulars
|
Folio
|
Amount
|
Date
|
Particulars
|
Folio
|
Amount
|
| |
Balance
|
c/d
|
38600
38600
|
May 4
May 14
May 20
|
Cash
Cash
Cash
Balance
|
b/d
|
10000
22600
6000
38600
38600
|
Transport ledger
|
Debit (Dr)
|
Credit (Cr)
|
|
Date
|
Particulars
|
Folio
|
Amount
|
Date
|
Particulars
|
Folio
|
Amount
|
|
May 6
|
Cash
Balance
|
b/d
|
4550
4550
4550
| |
Balance
|
c/d
|
4550
4550
|
Joy M. ledger
|
Debit (Dr)
|
Credit (Cr)
|
|
Date
|
Particulars
|
Folio
|
Amount
|
Date
|
Particulars
|
Folio
|
Amount
|
|
May 12
|
Cash
Balance
|
b/d
|
15000
15000
15000
| |
Balance
|
c/d
|
15000
15000
|
Advertisement ledger
|
Debit (Dr)
|
Credit (Cr)
|
|
Date
|
Particulars
|
Folio
|
Amount
|
Date
|
Particulars
|
Folio
|
Amount
|
|
May 17
|
Cash
Balance
|
b/d
|
24300
24300
24300
| |
Balance
|
c/d
|
24300
24300
|
Keke A. ledger
|
Debit (Dr)
|
Credit (Cr)
|
|
Date
|
Particulars
|
Folio
|
Amount
|
Date
|
Particulars
|
Folio
|
Amount
|
| |
Balance
|
c/d
|
15000
15000
|
May 17
|
Cash
Balance
|
b/d
|
15000
15000
15000
|
Kamara H. ledger
|
Debit (Dr)
|
Credit (Cr)
|
|
Date
|
Particulars
|
Folio
|
Amount
|
Date
|
Particulars
|
Folio
|
Amount
|
|
May 22
|
Cash
Balance
|
b/d
|
11500
11500
11500
| |
Balance
|
c/d
|
11500
11500
|
Electricity ledger
|
Debit (Dr)
|
Credit (Cr)
|
|
Date
|
Particulars
|
Folio
|
Amount
|
Date
|
Particulars
|
Folio
|
Amount
|
|
May 23
|
Cash
Balance
|
b/d
|
8000
8000
8000
| |
Balance
|
c/d
|
8000
8000
|
Van ledger
|
Debit (Dr)
|
Credit (Cr)
|
|
Date
|
Particulars
|
Folio
|
Amount
|
Date
|
Particulars
|
Folio
|
Amount
|
|
May 26
|
Cash
Balance
|
b/d
|
30500
30500
30500
| |
Balance
|
c/d
|
30500
30500
|
Purchases ledger
|
Debit (Dr)
|
Credit (Cr)
|
|
Date
|
Particulars
|
Folio
|
Amount
|
Date
|
Particulars
|
Folio
|
Amount
|
|
May 30
|
Cash
Balance
|
b/d
|
7500
7500
7500
| |
Balance
|
c/d
|
7500
7500
|
TRIAL BALANCE AS OF MAY 31, 2022
|
Account Name
|
Folio
|
Debit
|
Credit
|
|
Capital
| | |
90000
|
|
Rent
| |
18000
| |
|
Sales
| | |
38600
|
|
Transport
| |
4550
| |
|
Joy M.
| |
15000
| |
|
Advertisement
| |
24300
| |
|
Keke A.
| | |
15000
|
|
Kamara H.
| |
11500
| |
|
Electricity
| |
8000
| |
|
Van
| |
30500
| |
|
Purchases
| |
7500
| |
|
Total
| |
119500
|
143600
|
The discrepancies in total debit and total credit signify errors of omission in some transactions, which can affect the trial balance.
