Sample Solution Bryan Ltd Workings List of Debtors
(i) 120 *540 (ii) (iii) (iv) (v) (vi) (vii)
List of Debtors *100
List of Debtors *490
List of Debtors *1,600
List of Debtors *560
List of Debtors 60
Control 70 *420 Control 100 *112 Control 490 Control
1,500 *100
Control 560 *560 *20
List of Debtors 285 30
300 *15
Control 70
Control *15 300
Remember you are Bryan Ltd. The debtor owes you money. Practise doing T Account workings. Star (*) each corrected figure. This will save time later. It will help if you put in arrows.
Debtor Account
Debit to increase the amount the debtor owes.
Credit to reduce
the amount the debtor owes.
Ask yourself whether this will increase or decrease the amount the debtor owes me.
560 *30
Write on top of the account what the account should balance at (285). This will help you focus.