DR

Capital Account 

CR

May

€

May

€

1

Bank a/c

25,000

DR

Bank Account 

CR

May

€

May

€

1

Capital a/c

25,000

2

Equipment a/c

5,000

10

Sales a/c

4,000

6

Purchases a/c

3,000

25

Rent receivable a/c

280

15

Rent a/c

1,000

16

Stationery a/c

400

16

Advertising a/c

250

20

Drawings a/c

300

22

Jackod a/c

1,500

23

Wages a/c

800

26

Travel expenses a/c

200

30

AA Motors Ltd

8,000

DR

Drawings Account 

CR

May

€

May

€

20

Bank a/c

300

27

Purchases a/c

100

DR

Equipment Account 

CR

May

€

May

€

2

 Bank a/c

5,000

DR

Vehicles Account 

CR

May

€

May

€

4

AA Motors Ltd

8,000

DR

Purchases Account 

CR

May

€

May

€

5

Jackod Ltd a/c

2,000

27

Drawings

100

6

Bank a/c

3,000

DR

Purchases Returns Account 

CR

May

€

May

€

18

Jackod Ltd a/c

500

DR

Sales Account 

CR

May

€

May

€

10

Bank a/c

4,000

29

G. Dunne a/c

350

DR

Rent Payable Account 

CR

May

€

May

€

15

Bank a/c

1,000

DR

Stationery Account 

CR

May

€

May

€

16

Bank a/c

400

DR

Advertising Account 

CR

May

€

May

€

16

Bank a/c

250

DR

Wages Account 

CR

May

€

May

€

23

Bank a/c

800

DR

Travel Expenses Account 

CR

May

€

May

€

26

Bank a/c

200

DR

Rent Receivable Account 

CR

May

€

May

€

25

Bank a/c

280

DR

Creditor - AA Motors Account 

CR

May

€

May

€

30

Bank a/c

8,000

4

Vehicles a/c

8,000

DR

Creditor – Jackod Ltd Account 

CR

May

€

May

€

18

Purchases returns a/c

500

5

Purchases a/c

2,000

22

Bank a/c

1,500

DR

Debtor – G. Dunne Account 

CR

May

€

May

€

29

Sales a/c

350