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Adaeze Nwobu

Practice Activity 18.6 Posting the transactions to current accounts in the accounting records of the

The following transactions took place in Gold and Precious Limited during the month of June 2017:

June 3 Inventory sent to branch by head office ₦172,700

June 4 Inventory received from head office by branch ₦162,000

June 28 Remittances sent to head office by branch ₦94,400

June 28 Remittances received by head office from branch ₦89,200

June 29 Branch profit for the period ₦59,400

June 30 Inventory in transit to branch from head office ₦10,700

June 30 Cash in transit to head office from branch ₦5,200


On 31 May 2017, the balances on the current accounts of Gold and Precious Limited are as follows:

Head office ₦69,800

Branch ₦69,800


Required: Use the above transactions to prepare the current accounts in the books of the head office and branch, respectively.


See the suggested answers to practice activity 18.6 here.


Suggested answer to practice activity 18.6









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