GENERAL LEDGER

Bank

2015 RM 2015 RM
March March
1 Capital GJ1 80 000 2 Cash CPJ1 10 000
26 A/R- Dengkur CRJ1 7 920 30 A/P- Zaidi
Trading Enterprise CPJ1 14 600
30 Salaries CPJ1 1 800
31 Balance c/d 61 520

87 920 87 920

April 1 Balance b/d 61 520

Capital

2015 RM 2015 RM
March March
31 Balance c/d 81 000 1 Bank GJ1 80 000
21 Cash CRJ1 1 000

81 000 81 000

April 1 Balance b/d 81 000

Motor Van

2015 RM 2015 RM
March March
2 A/P-Ah Lek GJ1 15 000 31 Balance c/d 15000
Sdn Bhd

15 000 15000

April 1 Balance b/d 15 000

 A/P-Ah Lek Sdn Bhd

2015 RM 2015 RM
March March
31 Balance c/d 15 000 2 Motor Van GJ1 15 000

15 000 15 000

April 1 Balance b/d 15 000

Cash

2015 RM 2015 RM
March March
2 Bank CRJ1 10 000 31 Rental CPJ1 1 000
14 Capital CRJ1 1 000
18 Sales CRJ1 200 31 Balance c/d 10 200

11 200 11 200

April 1 Balance b/d 10 200

Office Furniture

2015 RM 2015 RM
March March
3 A/P-Vono GJ1 5 000 31 Balance c/d 5 000
Enterprise

5 000 5 000

April 1 Balance b/d 5 000

 A/P-Vono Enterprise

2015 RM 2015 RM
March March
31 Balance c/d 5 000 3 Office Furniture GJ1 5 000

5 000 5 000

April 1 Balance b/d 5 000

Purchases

2015 RM 2015 RM
March March
31 Total Acc Payable PJ1 40 000 25 Drawing GJ1 50
31 SOCI 39 950

40 000 40 000

Return Outward

2015 RM 2015 RM
March March
31 SOCI 430 31 Acc Payable ROJ1 430
 Sales

2015 RM 2015 RM
March March
31 SOCI 45 200 18 Cash CRJ1 200
31 Total Acc SJ1 45 000
Receivable

45 200 45 200

Return Inwards

2015 RM 2015 RM
March March
31 Account Receivable RJ1 420 31 SOCI 420

Drawing

2015 RM 2015
March March
25 Purchases GJ1 50 31 Balance c/d 50

April 1 Balance b/d 50

 Discount Received

2015 RM 2015 RM
March March
31 SOCI 200 30 A/Payable- Zaidi CPJ1 200
Enterprise

Salaries

2015 RM 2015 RM
March March
30 Bank CPJ1 1800 31 SOCI 1 800

Rental

2015 RM 2015
March March
30 Cash CPJ1 1 000 31 SOCI 1 000
PURCHASE LEDGER

A/P-Zaidi Enterprise

2015 RM 2015 RM
March March
6 Return Outward ROJ1 200 5 Purchases PJ1 15 000
30 Discount received CPJ1 200
30 Bank CPJ1 14 600

15 000 15 000

A/P-Amira Sdn Bhd

2015 RM 2015 RM
March March
8 Return Outward ROJ1 80 6 Purchases PJ1 8 000
31 Balance c/d 7 920

8 000 8 000

April 1 Balance b/d 7 920

A/P-Chen Soon Trading

2015 RM 2015 RM
March March
16 Return Outward ROJ1 150 12 Purchases PJ1 17 000
31 Balance c/d 16 850

17 000 17 000

April 1 Balance b/d 16 850

SALES LEDGER

A/R-Fitrail Enterprise

2015 RM 2015 RM
March March
7 Sales SJ1 20 000 18 Return Inwards RIJ1 80
31 Balance c/d 19 800

20 000 20 000

April 1 Balance b/d 19 800

A/R-Dengkur Enterprise

2015 RM 2015 RM
March March
20 Sales SJ1 80 000 21 Return Inwards RIJ1 80
26 Bank CRJ1 7 920

80 000 80 000

A/R-Jaya Trading

2015 RM 2015 RM
March March
21 Sales SJ1 17 000 28 Return Inwards RIJ1 140
31 Balance c/d 16 800

17 000 17 000

April 1 Balance b/d 16 860