You are on page 1of 16

Location of business :No.

A 36/01 , Jalan Si Manja Kini ,Taman Inderapura ,


84480 Bukit Bintang ,Kuala Lumpur.
Operation Hour : 8.00am 10.00pm , Off day on Friday.
No. Tel. : 07-9811627
Activity of the business : Achieved the goals of profit in the business.
Doing the job with moreeffective and efficient and give the best service to the
customers.
Capital : RM 50,000
Financial year end : 1 Dec 2012
Transaction
The following are the business transaction in December2012 :
Dec 1 Started the business with cash RM20,000 , bank RM20,000 and premises
RM10,000.
2 Bought office equipment by cash from Court Jati worth RM2,500.
4 The business purchased goods from Co. Luna Sdn. Bhd. on credit amountingR
M5,000. (invoice no. 980)
6 Sold goods worth RM7,700 by cash.
8 Bought a Photostat Machine which cost RM950 from Fatin Enterprise paid by ch
eque.(cheque no. 232 441)
9 Sold goods to Hamballi amounting RM6,900 on credit. (invoice no. 007)
11 Paid general expenses RM500 by cash.
12 The business returns goods to Co. Luna Sdn. Bhd. worth RM1,300.(credit note
no. 448)
14 Hamballi returned goods worth RM500. (credit note no. 8981)
15 The business
paid the amount due in full by cheque to Co. Luna Sdn. Bhd. and received10%
discount. (cheque no. 232 442)
16 Purchased goods for RM6,000 on credit from Manga Sdn. Bhd. (invoice no. 69
8)
18 Sold goods worth RM18,000 on credit to Azhar. (invoice no. 736)The business
purchased goods on credit RM5,000 from Stabillo Bhd. (invoice no.
123)20 Goods worth RM400 returned by Hamballi. (credit note no. 8982)21 The o
wner sold goods to Hazieqah worth RM10,000 by cheque.22 Purchased goods fo
r RM200 by cash from Orange Enterprise.24 Sold goods to Zalikha amounting R
M8,000 by cheque.Hamballi paid the amount due in full by cheque and was
allowed of RM225
discount.25 Received rental payment worth RM900 by cash.26 Purchased goods
worth RM500 by cash from Creative Product.27 Returned damaged goods worth
RM888 to Stabillo Bhd. (credit note no 556)

5
Sold goods on credit RM9,090 to Izzati. (invoice
no.333)29 Azhar retuned faulty goods worth RM1,200. (credit note no.231)Return
ed goods bought on credit RM700 to Manga Sdn. Bhd.(credit note no.
569)30 Paid electricity bills RM330 by cheque to Tenaga Nasional Bhd. (cheque n
o. 232 443)31 Received sales commission of RM1,000 by cash.Paid salary to
workers RM3,000 by cheque. (cheque no. 232 444)
INTRODUCTION
Miss Jones set up a business under the name of Jones
Boutiques on 1 May 2013. The location of the business is at Lot 223, Jalan
Wangsa Maju, Kuala Lumpur. The business sell like shirts, pants and shoes. The
following financial transaction occurred during themonth of June 2013.