GENERAL LEDGER

Fixtures and Fittings Account

DATE
201
5
Jan

PARTICULAR

FOL

TOTAL
RM

Balance b/d

GJ1

15000

Table Raider Crafts

GJ1

1000

DATE
201
5
Jan

3
1

GL1
PARTICULAR

FOL

RM
16000

Balance c/d

16000
Feb

Balance b/d

16000

16000

Capital Account
DATE
201
5
Jan

3
1

PARTICULAR

FOL

TOTAL
RM
100000

Balance c/d

GL2

DATE

PARTICULAR

201
5
Jan

Balance b/d

Feb

Balance b/d

FOL

201
5
Jan

1
5

PARTICULAR

FOL

TOTAL
RM

GJ1

Bank

CB1

1000

100000

PARTICULAR

FOL

PARTICULAR

201
5
Jan

2
8

Bank

Feb

Balance b/d

FOL

TOTAL
RM

Fixtures and Fittings

GJ1

CB1

1000

3
1

PARTICULAR

FOL

PARTICULAR

201
5
Jan

2
9

Bank

Feb

Balance b/d

TOTAL
RM
1000

Balance c/d

1000

Electricity Expense Account

DATE

1000

GL4

DATE
201
5
Jan

TOTAL
RM

Rent Expense Account

DATE

100000

GL3

DATE
201
5
Jan

TOTAL
RM

Table Raider Crafts

DATE

TOTAL

FOL

TOTAL
RM

CB1

500

DATE
201
5
Jan

3
1

GL5
PARTICULAR

FOL

TOTAL
RM

Balance c/d

500

500

Purchases Account

GL6

DATE
201
5
Jan

PARTICULAR

FOL

TOTAL
RM

5
3
1

Cash

CB1

2500

Various Creditors

PJ1

22500

DATE
201
5
Jan

3
1

PARTICULAR

FOL

RM
25000

Balance c/d

25000
Feb

Balance b/d

25000

25000

Sales Account
DATE
201
5
Jan

3
1

PARTICULAR

FOL

TOTAL
RM
50250

Balance c/d

GL7

DATE
201
5
Jan

1
4
2
0
3
1

PARTICULAR

FOL

Bank

CB1

500

Cash

CB1

250

Various Debtors

SJ1

49500
50250

Feb

Balance b/d

50250

Return Purchases Account

201
5
Jan

3
1

PARTICULAR

FOL

TOTAL
RM
3000

Balance c/d

DATE

GL8
PARTICULAR

201
5
Jan

3
1

Various Creditors

Feb

Balance b.d

FOL

PARTICULAR

201
5
Jan

3
1

Various Debtor

Feb

Balance b/d

FOL

TOTAL
RM

RPJ1

RSJ1

850

3
1

3000

PARTICULAR

FOL

201

PARTICULAR
Bank

TOTAL
RM
850

Balance c/d

850

Salaries and Wages Account

DATE

3000

GL9

DATE
201
5
Jan

TOTAL
RM

Return Sales Account

DATE

TOTAL
RM

50250

DATE

TOTAL

FOL

TOTAL

CB1

RM

DATE
201

GL10
PARTICULAR

Balance c/d

FOL

TOTAL
RM

5
Jan

Feb

3000
Balance b/d

5
Jan

3000

3000

Commission Received Account

DATE
201
5
Jan

3
1

PARTICULAR

FOL

TOTAL
RM
1000

Balance c/d

DATE

GL11
PARTICULAR

201
5
Jan

2
5

Bank

Feb

Balance b/d

FOL

RM
CB1

PARTICULAR

201
5
Jan

1
7

Bank

Feb

Balance b/d

FOL

TOTAL
RM
100

CB1

DATE
201
5
Jan

3
1

GL12
PARTICULAR

FOL

PARTICULAR

201
5
Jan

2
1

Burnout Motors

Feb

Balance b/d

100

Balance c/d

100

FOL

TOTAL
RM

GJ1

10000

DATE
201
5
Jan

3
1

GL13
PARTICULAR

FOL

201
5
Jan

3
1

PARTICULAR

TOTAL
RM
10000

Balance c/d

10000

Burnout Motors
DATE

TOTAL
RM

Delivery Van Account

DATE

1000
1000

Carriage Inward Account

DATE

TOTAL

FOL

TOTAL
RM
10000

Balance c/d

GL14

DATE

PARTICULAR

201
5
Jan

2
1

Delivery Van

Feb

Balance b/d

FOL

TOTAL
RM

GJ1

10000
10000

PURCHASES LEDGER
Min Payne Industries
DATE
201
5
Jan

PARTICULAR

FOL

TOTAL
RM

9
1
4

Bank

CB1

5000

Return Purchases

RPJ1

1000

DATE
201
5
Jan

PL1
PARTICULAR

FOL

TOTAL
RM

Purchase

PJ1

10000

3
1

Balance c/d

4000
10000

10000

Feb

Balance b/d

4000

Alive Island Trading

DATE
201
5
Jan

1
4
3
1

PARTICULAR

FOL

TOTAL
RM

Return Purchases

RPJ1

Balance c/d

1500

DATE
201
5
Jan

1
0

PL2
PARTICULAR

FOL

RM
Purchase

PJ1

7500

Feb

Balance b/d

6000

TorchDark Works
201
5
Jan

1
4
3
1

PARTICULAR

FOL

TOTAL
RM

Return Purchases

7500

6000
7500

DATE

TOTAL

RPJ1

Balance c/d

500

DATE
201
5
Jan

1
5

PL2
PARTICULAR

FOL

TOTAL
RM

Purchase

PJ1

5000

4500
5000

5000

Feb

Balance b/d

4500

SALES LEDGER
Dot Associates
DATE
201
5
Jan

PARTICULAR

FOL

TOTAL
RM

Sales

SJ1

15000

SL1

DATE
201
5
Jan

PARTICULAR

FOL

TOTAL
RM

9
2
3

Return Sales

RSJ1

500

Bank

CB1

2000

3
1

Balance c/d

12500

15000
Feb

Balance b/d

15000

12500

Saints Column Enterprise

DATE
201
5
Jan

1
0

PARTICULAR

FOL

TOTAL
RM

Sales

SJ1

12000

DATE
201
5
Jan

1
3
1
5
3
1

SL2
PARTICULAR

FOL

RM
Cash

CB1

1000

Return Sales

RSJ1

250

Balance c/d

10750

12000
Feb

Balance b/d

12000

10750

PayNight Resources
DATE
201
5
Jan

1
1

PARTICULAR

FOL

TOTAL
RM

Sales

SJ1

11500

SL3

DATE
201
5
Jan

1
3
3
1

PARTICULAR

FOL

Balance b/d

Cash

CB1

Balance c/d

201
5
Jan

1
7

PARTICULAR

11500

10500

FOL

TOTAL
RM

Sales

SJ1

11000

11000
Feb

Balance b/d

1000
10500

Sleeping Cats Studios

DATE

TOTAL
RM

11500
Feb

TOTAL

10900

DATE
201
5
Jan

2
3
3
1

SL4
PARTICULAR

FOL

TOTAL
RM

Return Purchases
Balance c/d

RSJ1

100
10900
11000