Patricia Green's Organic Fruit and Vegetable Stall

Balancing Accounts and the Trial Balance

Scene 42 / of 60

Balancing Other Accounts

Some ledger accounts have one transaction each and therefore there is no real calculation involved. They would be balanced as shown here.


DR CR
Date Details Amount Date Details Amount
October 1 Capital Account 2000 October 2 Furniture Account 200
October 6 Sales Account 700 October 2 Rent Account 150
October 7 Sales Account 480 October 2 Insurance Account 180
      October 5 Purchases Account 600
      October 7 Balance c/d 2050
    3180     3180
October 8 Balance b/d 2050      


DR CR
Date Details Amount Date Details Amount
October 7 Balance c/d 2000 October 1 Bank Account 2000
    2000     2000
      October 8 Balance b/d 2000


DR CR
Date Details Amount Date Details Amount
October 7 Balance c/d 300 October 2 Equipment Account 300
    300     300
      October 8 Balance b/d 300


DR CR
Date Details Amount Date Details Amount
October 2 Creditor - Retail Displays Account 300 October 7 Balance c/d 300
    300     300
October 8 Balance b/d 300      


DR CR
Date Details Amount Date Details Amount
October 2 Bank Account 200 October 7 Balance c/d 200
    200     200
October 8 Balance b/d 200      


DR CR
Date Details Amount Date Details Amount
October 2 Bank Account 180 October 7 Balance c/d 180
    180     180
October 8 Balance b/d 180      


DR CR
Date Details Amount Date Details Amount
October 5 Bank Account 600 October 7 Balance c/d 600
    600     600
October 8 Balance b/d 600      


DR CR
Date Details Amount Date Details Amount
October 2 Bank Account 150 October 7 Balance c/d 150
    150     150
October 8 Balance b/d 150      


DR CR
Date Details Amount Date Details Amount
October 7 Balance c/d 1180 October 6 Bank Account 700
      October 7 Bank Account 480
    1180     1180
      October 8 Balance b/d 1180



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