Action Accounting
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The Pineapple Pub
Balancing Accounts and the Trial Balance: Debtor - Hampstead Heath Party Hire
Scene 74
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Introduction
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Double Entry
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Balancing Accounts
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Trial Balance
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Income Statement
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Balance Sheet
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Completed Financial Statements
Balance the Debtor - Hampstead Heath Party Hire Account: Find the Balancing Figure
Does Hampstead Heath Party Hire owe Jason anything?
Look at the account and calculate out how much each side totals. Then find the difference between the two sides. This is the balancing figure.
Type figures in the "post-it" note below
DR
Debtor - Hampstead Heath Party Hire Account
CR
Date
Details
Amount
Date
Details
Amount
December 18
Sales Account
2000
December 21
Bank Account
1800
December 21
Discount Allowed Account
200
Debit side total equals
Credit side total equals
Difference equals
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Debit side total equals €2000. Credit side total equals €2000. Difference equals €0.
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