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3.

2 Journal
Date
March 1.

2.

Details
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( purchases by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( purchases by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Bank
Cash
( Transfer cash into bank )

Debit
(RM)
4,102.28

Credit
(RM)
4,102.28

5,469.70
5,469.70
2,733.83
2,733.83
3,645.83
3,645.83
3,339.90
3,339.90
4,465.20
4,465.20
5,112.30
5,112.30
6,272.93
6,272.93
3,251.60
3,251.60
3,312.08
3,312.08
4,416.10
4,416.10
1,961.85
1,961.85
2,615.80
2,615.80
3,500
3,500

10

11

12

13

14

15

Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Bank
Cash
( Transfer cash into bank )
Purchases
Cash
( purchases by cash )
Cash

3,687.15
3,687.15
4,916.20
4,916.20
3,084.08
3,084.08
4,112.10
4,112.10
4,887.15
4,887.15
6,516.20
6,516.20
3,221.90
3,221.90
6,663.46
6,663.46
5,662.70
5,662.70
1,090.75
1,090.75
4,321.00
4,321.00
5,319.50
5,319.50
4,226.00
4,226.00
8,000
8,000
2,419.20
2,419.20
3,225.60

16

17

18

19

20

21

22

23

Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Bank
Cash
( Transfer cash into bank )
Purchases
Cash
( purchases by cash )
Cash
Sales
( Sales by cash )
Purchases

3,225.60
4,906.58
4,906.58
6,542.10
6,542.10
2,541.75
2,541.75
3,269.00
3,269.00
4,461.00
4,461.00
8,749.90
8,749.90
4,551.20
4,551.20

1,396.33
1,396.33
4,516.10
4,516.10
2,001.83
2,001.83
2,669.10
2,669.10
6,000
6,000
3,169.95
3,169.95
4,226.60
4,226.60
4,740.75

24

25

26

27

28

29

30

31

Cash
( purchases by cash
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash
Cash
Sales
( Sales by cash )
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash
Cash
Sales
( Sales by cash )
Purchases
Cash
( purchases by cash
Cash
Sales
( Sales by cash )
Purchases
Cash

4,740.75
)
6,321.00
6,321.00
3,166.65
3,166.65
)
4,222.20
4,222.20
4,525.00
4,525.00
6,146.18
6,146.18
)
3,669.90
3,669.90
3,417.08
3,417.08
)
4,556.10
4,556.10
4,673.55
4,673.55
)
6,231.40
6,231.40
4,170.83
4,170.83
)
5,561.10
5,561.10
3,189.45
3,189.45
)
4,252.60
4,252.60
5,004.15
5,004.15

( purchases by cash )
Cash
Sales
( Sales by cash )
Wages
Cash
( pay wages expenses by cash )

6,672.20
6,672.20
5,000
5,000

Utilities
Cash
( Pay utilities expenses by cash )

1,500
1,500

Transport
Cash
( Pay transport expenses by cash )
Rent
Cash
( Pay rent expenses by cash )
Bank
Cash
( Transfer cash into bank )

600
600
1,500
1,500
9,000
9,000

3.3 Ledger
Purchases Account
2016
Mac 1
2
3
5
6
7
8
9
10
12
13
14
15

RM
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash

4,102.28
2,733.83
3,339.90
6,272.93
3,312.08
1,961.85
3,687.15
3,084.08
4,877.15
6,663.46
1,090.75
5,319.50
2,419.20

2016
Mac3
1

RM
Balance c/d

106,049.14

16
17
19
20
21
22
23
24
26
27
28
29
30
31

1-Apr

2016
Mac 31

Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash

Balance b/d

Balance c/d

4,906.58
2,451.75
8,749.90
1,396.33
2,001.83
3,169.95
4,740.75
3,166.65
6,146.18
3,417.08
4,673.55
4,170.83
3,189.45
5,004.15
106,049.1
4
106,049.14

Sales Account
RM
2016
141,424.10 Mac 1
2
3
4
5
6
7
8
9
10
11
12
13

106,049.1
4

Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash

RM
5,469.70
3,645.10
4,465.20
5,112.30
3,251.60
4,416.10
2,615.80
4,916.20
4,112.10
6,516.20
3,221.90
5,662.70
4,321

14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
1-Apr

2016
Mac 1
2
3
4
5
6
7
8
9
10
11
12

Balance b/d

141,424.10
141,424.10

Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales

Cash
Account
RM
5,469.70
3,645.10
4,465.20
5,112.30
3,251.60
4,416.10
2,615.80
4,916.20
4,112.10
6,516.20
3,221.90
5,662.70

2016
Mac 1
2
3
5
6
7
8
9
10
12
13

Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash

Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Bank
Purchases
Purchases
Purchases
Purchases
Purchases

4,226
3,225.60
6,542.10
3,269
4,461
4,551.20
4,516.10
2,669.10
4,226.60
6,321
4,222.20
4,525
3,669.90
4,556.10
6,231.40
5,561.10
4,252.60
6,672.20
141,424.10

RM
4,102.28
2,733.83
3,339.90
6,272.93
3,312.08
1,961.85
3,500
3,687.15
3,084.08
4,877.15
6,663.46
1,090.75

13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales

4,321
4,226
3,225.60
6,542.10
3,269
4,461
4,551.20
4,516.10
2,669.10
4,226.60
6,321
4,222.20
4,525
3,669.90
4,556.10
6,231.40
5,561.10
4,252.60
6,672.20

1-Apr Balance b/d

141,424.10
2,074.96

Bank
Account
RM

2016
Mac 7
14
21
31

Cash
Cash
Cash
Cash

3,500
8,000
6,000
9,000

1-Apr Balance b/d

26,500
26,500

Wages
Account

14
15
16
17
19
20
21
22
23
24
26
27
28
29
30
31

2016
Mac
31

Purchases
Bank
Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Bank
Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Transport
Wages
Utilities
Rent
Bank
Balance c/d

5,319.50
8,000
2,419.20
4,906.58
2,451.75
8,749.90
1,396.33
2,001.83
6,000
3,169.95
4,740.75
3,166.65
6,146.18
3,417.08
4,673.55
4,170.83
3,189.45
5,004.15
600
3,200
1,500
1,500
9,000
2,074.96
141,424.10

RM
Balance c/d

26,500

26,500

2016
Mac 1

1-Apr

RM
Cash

3,200

Balance b/d

3,200
3,200

2016
Mac 1

1-Apr

Cash

1-Apr

Balance b/d

Cash

Rent Account
RM
2016
Mac
1,500
31

Balance b/d

1,500
1,500

2016
Mac 1

1-Apr

Utilities
Account
RM
2016
Mac
1,500
31

Transport
Account
RM
Cash

600

Balance b/d

600
600

RM
Balance c/d

RM
Balance c/d

Purchases

1,500
1,500

RM
Balance c/d

1,500
1,500

2016
Mac
31

RM
Balance c/d

600
600

3.4 Trial Balance


Trial Balance End Of Month at 31 March
2016
Items

3,200
3,200

1,500
1,500

2016
Mac 1

2016
Mac
31

RM
106,049.1
4

RM

Sales
Cash
Bank
Wages
Utilities
Rent
Transport
Total

141,424.10
2,074.96
26,500
3,200
1,500
1,500
600
141,424.1
0

141424.1

3.5 Profit and Loss


Statement of Profit and Loss in 31 March 2016
RM
RM
Sales
141,424.10
Less: Cost of Goods Sold
(106,049.1
4)
35,374.96

Purchases
Gross Profit
Less: Expenses
Wages
Utilities
Rent
Transport
Net Profit

3.6 List of Assets and Liabilities

3,200
1,500
1,500
600

(6,800)
28,574.96

Non-current Assets:
Freezer
Car
Current Assets:
Cash
Bank
Total Assets

RM
45,000
6,000

RM
51,000

2,074.96
26,500

28,574.96
79,574.96

3.7 Cash Book

Cash
201
6
Mac

Sales

RM
5,469.70

Cash
Book
Bank
RM

201
6
Mac

Purchases

Cash

Bank

RM
4,102.28

RM

1
2
3
4
5
6
7

8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

Sales
Sales
Sales
Sales
Sales
Sales
Cash
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Bank
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Bank
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Sales
Bank

1Apr Balance b/d

3,645.10
4,465.20
5,112.30
3,251.60
4,416.10
2,615.80

2
3
5
6
7
3,500

4,916.20
4,112.10
6,516.20
3,221.90
5,662.70
4,321
4,226
8,000
3,225.60
6,542.10
3,269
4,461
4,551.20
4,516.10
2,669.10
6,000
4,226.60
6,321
4,222.20
4,525
3,669.90
4,556.10
6,231.40
5,561.10
4,252.60
6,672.20
9,000
141,424.
10

26500

2,074.96

26,500

8
9
10
12
13
14
15
16
17
19
20
21
22
23
24
26
27
28
29
30
31

Purchases
Purchases
Purchases
Purchases
Purchases
Bank
Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Bank
Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Bank
Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Transport
Wages
Utilities
Rent
Bank
Balance c/d

2,733.83
3,339.90
6,272.93
3,312.08
1,961.85
3,500
3,687.15
3,084.08
4,877.15
6,663.46
1,090.75
5,319.50
8,000
2,419.20
4,906.58
2,451.75
8,749.90
1,396.33
2,001.83
6,000
3,169.95
4,740.75
3,166.65
6,146.18
3,417.08
4,673.55
4,170.83
3,189.45
5,004.15
600
3,200
1,500
1,500
9,000
2,074.96
141,424.
10

26,500
26500

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