Account Receivable Control

Date Explaination RM Date Explaination RM

May 31 Sales 13000 May 30 Cash 7840
30 Sales discount 140
18 Sales return and Allowance 5000

31 Balance c/f 20

13000 13000

June 1 Balance b/f 20

Account AJE Sdn.Bhd

Date Explaination RM Date Explaination RM

May 4 Sales 7000 May 6 Cash 6860
Sales discount 140

7000 7000

Account Chucky”s Bakery

Date Explaination RM Date Explaination RM

May 11 Sales 6000 May 18 Sales return and allowance 5000
19 Cash 980
May 31 Balance c/f 20

6000 6000

Jun 1 Balance b/f 20

 Account Payable Control

Date Explaination RM Date Explaination RM

May 31 Cash 5390 May 31 Purchases 20000
Purchase discount 110
13 Purchase return and Allowance 1000

Balance c/f 13500

20000 20000

June 1 Balance b/f 13500

Account Aish Electrics and Electronics Enterprise

Date Explaination RM Date Explaination RM

May 5 Cash 5390 May 2 Purchases 11000
Purchase discount 110

Balance c/f 5500

11000 11000

Jun 1 Balance b/f 5500

Account Yeco Electrics Sdn.Bhd

Date Explaination RM Date Explaination RM

May 10 Purchase return and allowance 1000 May 7 Purchases 4000
22 Purchases 5000
31 Balance c/f 8000

9000 9000

June 1 Balance b/f 8000

 Account Vehicles

Date Details RM Date Detail RM

May 1 Capital 60000 June 1 Balance c/f 60000
60000 60000
May31 Balance b/f 60000

Account capital

Date Details RM Date Detail RM

June 1 Balance c/f 220000 May 1 Vehicles 60000
Bank 160000
220000 220000
May31 Balance b/f 220000

Account sales return and allowance

Date Details RM Date Detail RM

May18 Chucky’s Bakery 5000 June 1 Balance c/f 5000
5000 5000
May31 Balance b/f 5000

Account drawing

Date Details RM Date Detail RM

May9 Purchase 2500 June 1 Balance c/f 2750
21 Cash 250
2750 2750
May31 Balance b/f 2750

Account purchase return and allowance

Date Details RM Date Detail RM

June 1 Balance c/f 1000 May10 Yeco Electrics Sdn,Bhd 1000
1000 1000
May31 Balance b/f 1000
 Account purchase

Date Details RM Date Detail RM

May5 Account payable 5390 May21 Drawing 2500
Cash 9500 June 1 Balance c/f 12390
14890 14890
May31 Balance b/f 12390

Account sales

Date Details RM Date Detail RM

June 1 Balance c/f 11860 May31 Account receivable 6860
14 Bank 7000
11860 11860
11860 May31 Balance b/f 11860

Account purchase discount

Date Details RM Date Detail RM

June 1 Balance c/f 110 May5 Aish electrics and electronics 110
Enterprice
110 110
May31 Balance b/f 110

Account sales discount

Date Details RM Date Detail RM

May6 AJE Sdn.Bhd 140 June 1 Balance c/f 140
140 140
May31 Balance b/f 140

Account utilities expenses

Date Details RM Date Detail RM

May18 Cash 300 June 1 Balance c/f 300
300 300
May31 Balance b/f 300
 Account salaries expense

Date Details RM Date Detail RM

May26 Bank 3000 June 1 Balance c/f 3000
3000 3000
May31 Balance b/f 3000

Account transportation expense

Date Details RM Date Detail RM

May24 Cash 1000 June 1 Balance c/f 1000
1000 1000
May31 Balance b/f 1000

Account commission revenue

Date Details RM Date Detail RM

June 1 Balance c/f 2000 May28 cash 2000
2000 2000
May31 Balance b/f 2000

Account rental revenue

Date Details RM Date Detail RM

June 1 Balance c/f 800 May27 Cash 800
800 800
May31 Balance b/f 800

Account office equipment

Date Details RM Date Detail RM

May13 Cash 5000 May31 Balance b/f 5000
5000 5000
June 1 Balance c/f 5000
 Account bank

Date Details RM Date Detail RM

May 1 Capital 160000 May26 Multiple accounts 19500
14 Sales 7000 June 1 Balance c/f 147500
167000 160000
May31 Balance b/f 147500

Account cash

Date Details RM Date Detail RM

May31 Multiple account 10640 May31 Multiple account 5940
June 1 Balance c/f 4700
10640 10640
May31 Balance b/f 4700

Account promotion expenses

Date Details RM Date Detail RM

May30 Cash 1000 June1 Balance c/f 1000
1000 1000

May31 Balance b/f 1000