Basic Accounting 1 Test Two
Q5 of 15

You are employed as an accounts assistant. The business has a manual accounting system.
Double-entry takes place in the general ledger; individual accounts of payables (creditors) are kept
as memorandum accounts in the purchases ledger.
The following credit transactions all took place in June 20XX and have been entered into the
purchases day book as shown below. No entries have yet been made in the ledgers.

What will be the entries in the purchases ledger?

Purchases ledger
Account name	Amount £	Debit	Credit
Please select Downing Ltd S Lee Purchases Purchases ledger control Purchases returns Reece & Co Sales Sales ledger control Sales returns Seldon Ltd Value Added Tax
Please select Downing Ltd S Lee Purchases Purchases ledger control Purchases returns Reece & Co Sales Sales ledger control Sales returns Seldon Ltd Value Added Tax
Please select Downing Ltd S Lee Purchases Purchases ledger control Purchases returns Reece & Co Sales Sales ledger control Sales returns Seldon Ltd Value Added Tax
Please select Downing Ltd S Lee Purchases Purchases ledger control Purchases returns Reece & Co Sales Sales ledger control Sales returns Seldon Ltd Value Added Tax

What will be the entries in the general ledger?

General ledger
Account name	Amount £	Debit	Credit
Please select PurchasesPurchases ledger controlPurchases returnsSalesSales ledger controlSales returnsValue Added Tax
Please select Purchases Purchases ledger control Purchases returns Sales Sales ledger control Sales returns Value Added Tax
Please select Purchases Purchases ledger control Purchases returns Sales Sales ledger control Sales returns Value Added Tax