RAH SPORT CENTRE

JAN 1 : STARTED A BUSINESS WITH RM30,000 CASH AND MOTOR VAN RM20,000. JAN 2 : DEPOSITED RM15,000 AT CASH INTO BANK ACCOUNT. JAN 3 : BOUGHT GOODS WORTH RM500 BY CHEQUE JAN 5 : BOUGHT GOODS ON CREDIT RM1,500 FROM ALHIJRAH. JAN 6 : SOLD GOODS RM2,000 ON CREDIT TO MR.FITRI JAN 7 : SOLD GOODS RM3,000 BY CASH. JAN 8 : RETURNED GOODS WORTH RM150 TO AL-HIJRAH. JAN 9 : PAID RENTAL EXPENCE RM250 BY CASH. JAN 10 :MR.FITRI RETURNED SOME GOODS WORTH RM105 JAN 10 : BOUGHT STATIONARY RM 130 BY CASH. JAN 11 : BOUGHT MACHINERY RM2,500 BY CHEQUE.

JAN 11 : RETURNED GOODS WORTH RM70 TO AL-HIJRAH JAN 12 : PAID SALARIES RM870 BY CASH. JAN 13 : SOLD GOODS ON CREDIT RM3,800 TO MR.AIDIL JAN 15 :PAID ELECTRICITY RM280 BY CASH. JAN 16 : PAID DELIVERY VAN RM300 BY CHEQUE. JAN 18 : PAID RM1,800 FOR MOTOR VAN REPAIR BY CASH. JAN 20 : MR.AIDIL RETURNED GOODS WORTH RM125. JAN 22 : RECEIVED CHEQUE FROM MR.FITRI FOR SETTLEMENT OF ACCOUNT OWED AFTER DEDUCTING 3% CASH DISCOUNT JAN 24 : SENT A CHEQUE TO AL-HIJRAH. RECEIVED CASH DISCOUNT 2% . JAN 30 : THE OWNER TOOK CASH RM100 AND GOODS WORTH RM250.

JAN 1 DT: CASH/MOTORVAN CT: CAPITAL JAN 2 DT: BANK CT: CASH JAN 3 DT: PURCHASE CT: BANK JAN 5 DT: PURCHASE CT: A/P AL-HIJRAH JAN 6 DT: A/R MR.FITRI CT: SALES JAN 7 DT: CASH CT: SALES JAN 8 DT: A/P AL-HIJRAH CT: RETURN-OUT JAN 9 DT: RENT CT: CASH

JAN 10 DT: RETURN-IN CT: A/R MR.FITRI JAN 10 DT: STATIONARY CT: CASH JAN 11 DT: MACHINERY CT: BANK JAN 11 DT: A/P AL-HIJRAH CT: RETURN-OUT JAN 12 DT: SALARY CT: CASH JAN 13 DT: A/R MR.AIDIL CT: SALES JAN 15 DT: ELECTRICITY CT: CASH JAN 16 DT: DELIVERY VAN CT: BANK

JAN 18 DT: REPAIR MOTOR VAN CT: CASH JAN 20 DT: RETURN-IN CT: A/R MR.AIDIL JAN 22 DT: BANK CT: A/R FITRI DT: DIS.ALLOWED CT: A/R FITRI JAN 24 DT: A/P AL-HIJRAH CT: BANK DT: A/P AL-HIJRAH CT: DIS.RECEIVED JAN 30 DT: DRAWING CT: PURCHASES DT: DRAWING CT: CASH

DATE
JAN 6 13

SALES JOURNAL PARTICULAR INVOICE NO. FOLIO AMOUNT(RM)

MR.FITRI MR.AIDIL TRANSFERED TO SALES A/C SL1 SL2 2000 3800 5800

DATE
JAN 5

PURCHASES JOURNAL PARTICULAR INVOICE NO. FOLIO AMOUNT(RM)

MR.AL-HIJRAH TRANSFERRED TO PURCHASES A/C PL1 1500 1500

RETURN INWARD JOURNAL DATE PARTICULAR CREDIT NOTE NO. FOLIO AMOUNT(RM)
JAN 10 20 MR.FITRI MR.AIDIL TRANSFERED TO RETURN INWARD A/C SL1 SL2 105 125 130

RETURN OUTWARD JOURNAL DATE PARTICULAR

JAN 8 JAN 11 AL-HIJRAH AL-HIJRAH TRANSFERED TO RETURN OUTWARD A/C

CREDIT NOTE NO. FOLIO AMOUNT(RM)

150 70 220

CASH RECEIPT JOURNAL

DATE RECEIPT DETAILS CASH BANK DIS. NO. (RM) (RM) ALL. JAN 7 SALES 3000 22 MR.FITRI 1940 60 3000 1940 60 ACC. REC. 2000 2000 3000 SALES OTHER ACC 3000

CASH PAYMENT JOURNAL

DATE RECEIPT DETAILS CASH BANK DISCOUNT ACC NO. (RM) (RM) REC. PAY.
JAN 9 10 11 12 15 16 18 24 RENT 250

OTHER PURCH ACC. ASES

250 130

STATIONARY 130 MACHINERY SALARIES ELECTRICITY DEL. VAN REPAIR M. VAN AL-HIJRAH 1800 1470 30 1500 870 280 300 2500

2500 870 280 300 1800 1470

GENERAL JOURNAL

DATE

PARTICULAR FOLIO CASH CAPITAL MOTOR VAN CAPITAL BANK CASH DRAWING CASH DRAWING PURCHASES

DEBIT(RM) 30,000

CREDIT(RM)

JAN 1

30,000 20,000 20,000 15,000 15,000 100 100 250 250

JAN 1

JAN 2

JAN 30 JAN 30

RAH SPORT CENTER TRIAL BALANCE AS AT 31 JANUARY 2012

LIST OF ACCOUNT CASH CAPITAL MOTOR VAN BANK PURCHASED A/P AL-HIJRAH A/R MR.FITRI SALES RETURN OUTWARD RENT RETURN INWARD STATIONARIES ELECTRICITY DELIVERY REPAIR MOTOR VAN MACHINERY SALARY A/R MR.AIDIL DISCOUNT ALLOWED DISCOUNT RECEIVED DRAWING

DEBIT 14,570 20,000 12,170 1,750 220

CREDIT 50,000

105 8,800 220 250 230 130 280 300 1,800 2,500 870 3,675 60 30 350

59155

59155

LEDGERS

JOURNALS

TRANSACTIONS

INTRODUCTIONS

TRIAL BALANCE