# data[].attributes.body
3.17

Add:
Allowance or doubtful debts
800

# data[].attributes.body
Less:
Allowance for doubtful debts
1400

# data[].attributes.body
3.16
17600

# data[].attributes.body
Bank credit 1200
Drawings debit 1200

# data[].attributes.body
3.12
Drawing 1200 dr
Bank 1200 cr

3.13
Drawings 800 dr
Purchases 800 cr

3.14
Net assets = owners capital

3.15
17600

3.16

# data[].attributes.body
3.12
Drawing : debit £1200
Bank : credit £1200
3.13
Drawings dr 800
Bank cr 800
3.14
Net assets = capital + profit + drawings
3.15
17600
3.16
Less : allowance for doubtful debts, adjustment £1400.
3.17
Add allowance for doubtful debts adjust- 800

# data[].attributes.body
3.12
Dr Drawings 1200
cr bank 1200

3.13
Dr drawings 800
cr purchases 800

3.14
net assets = capital +profit+drawings

3.15
17600

3.16
Less:
Allowance for doubtful debts-adjustment
3.17
Add:
allowance for doubtful debts-adjustment

# data[].attributes.body
Bank - credit
Drawing - debit

# data[].attributes.body
3.12
Dr drawing 1200
Cr bank 1200
3.13
Dr drawing 800
Cr purchases
3.14
Net assets = capital+profit+drawings
3.15
17600
3.16
less: allowance for doubtful debts adjustment
3.17 add:
Allowance for doubtful debt adjustment

# data[].attributes.headline
Joshuar - 3.12 Dr Drawings 1200 Cr Bank 1200. 3.13 Dr Drawings 800 Cr Purchases 800 3.14 Capital + Profit - Drawings. 3.15 17600

# data[].attributes.subject
Joshuar - 3.12 Dr Drawings 1200 Cr Bank 1200. 3.13 Dr Drawings 800 Cr Purchases 800 3.14 Capital + Profit - Drawings. 3.15 17600

# data[].attributes.body
3.12
Drawing : debit £1200
Bank : credit £1200
3.13
Drawing : debit £800
Purchases : credit £800
3.14
Net assets= capital + profit + drawings
3.15
£17,600
3.16
Less : allowance for doubtful debts - adjustment £1400
3.17

# data[].attributes.body
3.12
Drawing : debit £1200
Bank : credit £1200
3.13
Drawing : debit £800
Purchases : credit £800
3.14
Net assets = capital + profit + drawings
3.15
£17600
3.16
Less : allowance for doubtful debts - adjustment £1400
3.17
Add : allowance for doubtful debts - adjustment £800

# data[].attributes.body
Sales Revenue
(Sales Returns)
Net Revenue
Opening inventory
Purchases
(Purchases returns)
Carriage Inwards
(Closing inventory)
Cost of Goods Sold
Gross profit
Interest received
Disposals (if figure is entered on the credit side)
Discounts received
Less:
Rent
Electricity
Allowance for doubtful debts
Carriage outwards
Depreciation
Total Expenses
Profit/loss for the year