supplier processing (journals)

[Neville Bailey]

3000/000 Take on Balance - Accounting Fees R14 500 ? what will the contra account then be?

Generally you would use the default 9990/000 account, or a sub-account of it, depending on how you have set things up. The idea is that, once you have captured the entire take-on trial balance, the 9990/000 account balance will be zero.

9990/004 (suspense acc) Take on Balance - Inventory R100 000 I cant use the control accounts here

To take on opening inventory balances, you need to process via the inventory journal, at an item code level - this will then update the control account.