TRANSACTIONS

DATE TRANSACTIONS
March 1 Started business, putting RM 80000 into a business bank account.
2 Bought a motor van RM 15000 from Ah Lek Sdn Bhd on credit.
2 Withdraw RM 10000 from business bank account for business use.
3 Bought an office furniture RM 5000 from Vono Enterprise on credit.
5 Bought 1500 units of plate @ RM 10 each from Zaidi Enterprise on credit.
6 Returned 20 units of plate @ RM 10 each to Zaidi Enterprise due to damaged.
6 Purchase 1000 units of bowl RM 8 each from Amira Sdn Bhd on credit.
7 Sold 1000 units of plate @ RM 20 each to Fitrail Enterprise.
8 Returned 10 units of bowl @ RM 8 each to Amira Sdn Bhd due to damaged.
12 Purchase 2000 units of mug @ RM 5 each and 1000 units of glass @ RM 7
each on credit from Chen Soon Trading.
14 Add RM 1000 cash into the business.
16 Returned 30 units of mug @ RM 5 each due to damaged to Chen Soon
Trading.
18 Fitrail Enterprise returned 10 units of plate @ RM 20 each.
18 Sold 10 units of plates @ RM 20 each to Laili on cash.
20 Sold 500 units of bowl @ 16 each to Dengkur Enterprise on credit.
21 Dengkur Trading returned 5 units of bowl @ RM 16 each to us.
21 Sold 1000 units of mug @ RM 10 each and 500 units of glass @ RM 14 each
to Jaya Trading.
25 The owner takes out 3 units of plate @ RM 10 each and 5 units of mug @
RM 5 each for her personal use.
26 Received cheque from Dengkur Trading RM 7290 for bowl bought earlier 495
units @ RM 16 each.
28 Jaya Trading returned 10 units of glass @ RM 14 each due to damaged.
30 Paid by cheque RM 14600 for purchase made from Zaidi Enterprise after
received discount RM 200.
30 Paid salaries by cheque RM 900 each for 2 person.

31 Paid rental of building RM 1000 by cash.

GENERAL JOURNAL

DATE PARTICULARS FOL DEBIT CREDIT

March

1
Bank 80 000
Capital 80 000
(Brought cash into bank account to started a
business)

2 Motor Van 15 000

A/Payable- Ah Lek Sdn Bhd 15 000
(Bought non-current assets on credits)

3 Office Furniture 5 000

A/Payable Vone Enterprise 5 000
(Bought new non-current asset on credit)

25 Drawings 50
Purchases 50
(Owner took good for personal use)

PURCHASE

DATE PARTICULARS FOL AMOUNT (RM)

March
5 A/Payable- Zaidi Enterprise 15 000

6 A/Payable- Amira Sdn Bhd 80 000

12 A/Payable-Chen Soon Trading 17 000

31 Total Debited Purchases 40 000

SALES JOURNAL

DATE PARTICULARS FOL AMOUNT (RM)

March
7 A/Receivable-Fitrail Enterprise 20 000

20
A/Receivable- Dengkur Enterprise 8 000

21 A/Receivable- Jaya Trading 17 000

31 Total Credited Sales 45 000

RETURN OUTWARD JOURNAL

DATE PARTICULARS FOL AMOUNT (RM)

March
6 A/Payable- Zaidi Enterprise 200

8 A/Payable- Amira Sdn Bhd 80

16 A/Payable- Chen Soon Trading 150

31 Total Credited Return Outward 430

RETURN INWARD JOURNAL

DATE PARTICULARS FOL AMOUNT (RM)

March
6 A/Receivable- Zaidi Enterprise 200

8 A/Receivable- Amira Sdn Bhd 80

16 A/Receiveble- Chen Soon Trading 150

31 Total Debited Return Inward 430

CASH RECEIPTS JOURNAL

DATE ACC DEBITED FOL BANK CASH DISC ALLOWED ACC RECEIVEBLE SALES OTHERS
(DR) (DR) (DR) (CR) (CR) (CR)

March Bank 10 000 10 000

2

14 Capital 1 000 1 000

18 Sales 200 200

26 A/Receiveble
Dengkur Trading