L. Kleyn Page 1 of 12
BANK RECON STATEMENT Debit Credit
Debit Balance as per bank statement X
Outstanding deposit X
Outstanding cheques / cheques not yet presented for payment X
Credit Balance according to bank account X
CREDITORS RECON STATEMENT Debit Credit Balance
Debit balance as per monthly statement X
Correction of error - invoice X
Invoice not entered X
Cheque not entered X
Goods returned X
Credit balance as per ledger account X
DEBTORS LEDGER FOL. Debit Credit Balance
Invoice DJ X
Credit Note DAJ X
Cheque CRJ X
Internet transfer CRJ X
Discount CRJ X
Journal GJ X
DEBTOR’S AGE ANALYSIS
90 DAYS 60 DAYS 30 DAYS CURRENT
GENERAL DEBTOR CONTRO CREDITOR CONTRO EXPL
JOURNAL S L S L ANATI
ON
DATE D DETAILS FOL DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
A
Y
DEPRECIATION
ACC DEP.
explanation here
of the
transaction
, L. Kleyn Page 2 of 12
CASH RECIEPTS JOURNAL LAYOUT SUNDRY ACCOUNTS
DOC. DA DETAILS FO ANALYSIS BANK SAL COST DEBT AMOUNT FOL DETAILS
NO. Y L OF ES OF ORS
RECIEPTS SALES CONT
ROL
D. DUNN XX XX XX N ASSET
DISPOSAL
GENERAL LEDGER - BALLANCE SHEET ACCOUNTS SECTION
VEHICLES
Mar 1 Balance b/d XXX Feb 28 Asset Disposal GJ XXX
Assets purchased XXX Balance c/d XX
XXX XXX
Mar 1 Balance b/d XX
ACCUMULATED DEPRECIATION ON VEHICLES
Feb 28 Asset Disposal GJ XXX Mar 1 Balance b/d XXX
Balance c/d XX Feb 28 Depreciation GJ XXX
XXX XXX
Mar 1 Balance b/d XX
NOMINAL ACCOUNTS SECTION
Feb 28 Vehicles GJ XX Feb 28 Acc. dep on GJ XX
vehicles
Profit on sale of GJ XX Bank/ debtors GJ XX
asset control/ drawings/
creditors control/
donations
Loss on sale of GJ XX
asset
XXX XXX
One or the other - it can be a profit or a loss
LOSS ON SALE OF ASSET
Feb 28 Asset Disposal GJ XX Feb 28 Profit and loss XX
account
PROFIT ON SALE OF ASSET
Feb 28 Profit and loss XX Feb 28 Asset Disposal GJ XX
account
BANK RECON STATEMENT Debit Credit
Debit Balance as per bank statement X
Outstanding deposit X
Outstanding cheques / cheques not yet presented for payment X
Credit Balance according to bank account X
CREDITORS RECON STATEMENT Debit Credit Balance
Debit balance as per monthly statement X
Correction of error - invoice X
Invoice not entered X
Cheque not entered X
Goods returned X
Credit balance as per ledger account X
DEBTORS LEDGER FOL. Debit Credit Balance
Invoice DJ X
Credit Note DAJ X
Cheque CRJ X
Internet transfer CRJ X
Discount CRJ X
Journal GJ X
DEBTOR’S AGE ANALYSIS
90 DAYS 60 DAYS 30 DAYS CURRENT
GENERAL DEBTOR CONTRO CREDITOR CONTRO EXPL
JOURNAL S L S L ANATI
ON
DATE D DETAILS FOL DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
A
Y
DEPRECIATION
ACC DEP.
explanation here
of the
transaction
, L. Kleyn Page 2 of 12
CASH RECIEPTS JOURNAL LAYOUT SUNDRY ACCOUNTS
DOC. DA DETAILS FO ANALYSIS BANK SAL COST DEBT AMOUNT FOL DETAILS
NO. Y L OF ES OF ORS
RECIEPTS SALES CONT
ROL
D. DUNN XX XX XX N ASSET
DISPOSAL
GENERAL LEDGER - BALLANCE SHEET ACCOUNTS SECTION
VEHICLES
Mar 1 Balance b/d XXX Feb 28 Asset Disposal GJ XXX
Assets purchased XXX Balance c/d XX
XXX XXX
Mar 1 Balance b/d XX
ACCUMULATED DEPRECIATION ON VEHICLES
Feb 28 Asset Disposal GJ XXX Mar 1 Balance b/d XXX
Balance c/d XX Feb 28 Depreciation GJ XXX
XXX XXX
Mar 1 Balance b/d XX
NOMINAL ACCOUNTS SECTION
Feb 28 Vehicles GJ XX Feb 28 Acc. dep on GJ XX
vehicles
Profit on sale of GJ XX Bank/ debtors GJ XX
asset control/ drawings/
creditors control/
donations
Loss on sale of GJ XX
asset
XXX XXX
One or the other - it can be a profit or a loss
LOSS ON SALE OF ASSET
Feb 28 Asset Disposal GJ XX Feb 28 Profit and loss XX
account
PROFIT ON SALE OF ASSET
Feb 28 Profit and loss XX Feb 28 Asset Disposal GJ XX
account
