Professional Documents
Culture Documents
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
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
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
3,200
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
Purchases
Gross Profit
Less: Expenses
Wages
Utilities
Rent
Transport
Net Profit
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
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
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