Purchase Journal

Date Particular Invoice No. Folio Amount(RM)

May-03 Lee Seng 112 PL1 3000
May-10 Mahatmi Gandhu 117 PL2 4000
May-25 Mahather 136 PL3 1000
Transferred to Purchases a/c GL6 8000

General Journal
Date Details Folio Debit(RM) Credit(RM)
May-01 Office Equipment GL 30000
May-01 FOM sdn bhd APL 30000
May-01 Drawings GL 8000
May-01 Capital GL 750000
May-01 Bank GL 750000 8000
May-01 Building GL 500000
May-01 X-Land sdn bhd APL 500000

Sales Journal
Date Particular Invoice No. Folio Amount(RM)
May-09 Ipin 123 SL1 5000
May-14 Furqan 124 SL2 10000
May-20 Bill Windows 125 SL3 2500
Transferred to Sales a/c GL7 17500

Return Outward Journal

Date Particular Credit Note No. Folio Amount(RM)
May-05 Lee Seng 130 PL1 750
May-18 Mahatmi Gandhu 131 PL2 400
May-27 Mahather 139 PL3 100
Transferred to Return Outwards a/c GL8 1250
 Return Inwards Journal
Amount
Date Particular Credit Note No. Folio
(RM)
May-12 Ipin 151 SL1 500
May-16 Furqan 161 SL2 1000
May-23 Bill Windows 171 SL3 150
Transferred to Return Inwards a/c GL9 1650

Cash Receipt Journal

Discount Accounts Other
Receipt Bank Sales
Date Details Folio Allowed Receivable Accounts
Number (RM) (RM) (RM) (RM) (RM)
May-15 301 Ipin SL1 3000 3000
May-22 302 Furqan SL2 5000 5000
May-28 303 Bill Windows SL3 1500 1500
GL10 9500 9500

Cash Payment Journal

Date Cheque Details Folio Bank Discount Account Purchases Other
Number Received Payable Accounts
(RM) (RM) (RM) (RM) (RM)
May-07 201 Lee Seng PL1 500 500
May-19 202 Mahatmi Gandhu PL2 1600 1600
May-30 203 Mahather PL3 400 400
GL10 2500 2500
 Bank a/c
DATE Particulars RM DATE Particulars RM DATE

May-01 Capital 750000 May-01 Drawing 8000 May-01

May-07 Account Payable Lee Seng 500

May-19 Account Payable Mahatmi 1600

Gandhu

May-30 Account Payable 400 Jun-01

Mahather
May-31 Balance c/d 739500
750000 750000
Jun-01 Balance b/d 739500

Capital a/c
DATE Particulars RM DATE Particulars RM DATE
May-31 Balance c/d 750000 May-01 Bank 750000 May-31

750000 750000
Jun-01 Balance b/d 750000

Office Equipment a/c

DATE Particulars RM DATE Particulars RM DATE
May-01 Account Payable FOM sdn 30000 May-31 Balance c/d 30000 May-03
bhd

May-10

30000 30000 May-25

Jun-01 Balance b/d 30000

Jun-01

Account Payable FOM sdn bhd

DATE Particulars RM DATE Particulars RM DATE
May-31 Balance c/d 30000 May-01 Office Equipment 30000 May-05
May-07
30000 30000 May-31
Jun-01 Balance b/d 30000

Drawing a/c
DATE Particulars RM DATE Particulars RM DATE
May-01 Bank 8000 May-31 Balance c/d 8000 May-09

8000 8000
Jun-01 Balance b/d 8000
Jun-01

Sales a/c
DATE Particulars RM DATE Particulars RM DATE
May-31 Balance c/d 17500 May-09 Account Receivable Ipin 5000 May-20

May-14 Account Receivable 10000

Furqan

May-20 Account Receivable Bill 2500

Windows
17500 17500
Jun-01 Balance b/d 17500 Jun-01

Account Payable Mahatmi Gandhu

DATE Particulars RM DATE Particulars RM DATE
May-18 Return Outward 400 May-10 Purchases 4000 May-31

May-19 Bank 1600

May-31 Balance c/d 2000

4000 4000
Jun-01 Balance b/d 2000

Return Inwards a/c

DATE Particulars RM DATE Particulars RM DATE
May-12 Account Receivable Ipin 500 May-31 Balance c/d 1650 May-15

May-16 Account Receivable 1000 May-22

Furqan

May-23 Account Receivable Bill 150 May-28

Windows
1650 1650
Jun-01 Balance b/d 1650 Jun-01

Account Receivable Furqan

DATE Particulars RM DATE Particulars RM DATE
May-14 Sales 10000 May-16 Return Inwards 1000 May-27
May-22 Cash 5000 May-30
May-31 Balance c/d 4000 May-31
10000 10000
Jun-01 Balance b/d 4000
 Building a/c
Particulars RM DATE Particulars RM
Account Payable 500000 May-31 Balance c/d 500000
X-Land sdn bhd

500000 500000

Balance b/d 500000

Account Payable X-Land sdn bhd

Particulars RM DATE Particulars RM
Balance c/d 500000 May-01 Building 500000
500000 500000
Jun-01 Balance b/d 500000

Purchases a/c
Particulars RM DATE Particulars RM
Account Payable Lee Seng 3000 May-31 Balance c/d 8000

Account Payable Mahatmi 4000

Gandhu

Account Payable Mahather 1000

8000 8000
Balance b/d 8000

Account Payable Lee Seng

Particulars RM DATE Particulars RM
Return Outwards 750 May-03 Purchases 3000
Bank 500
Balance c/d 1750
3000 3000
Jun-01 Balance b/d 1750

Account Receivable Ipin

Particulars RM DATE Particulars RM
Sales 5000 May-12 Return Inward 500
May-15 Cash 3000
May-31 Balance c/d 1500
 5000 5000
Balance b/d 1500

Account Receivable Bill Windows

Particulars RM DATE Particulars RM
Sales 2500 May-23 Return Inwards 150

May-28 Cash 1500

May-31 Balance c/d 850

2500 2500
Balance b/d 850

Return Outwards a/c

Particulars RM DATE Particulars RM
Balance c/d 1250 May-05 Account Payable Lee Seng 750

May-18 Account Payable Mahatmi 400

Gandhu

May-27 Account Payable Mahather 100

1250 1250
Jun-01 Balance b/d 1250

Cash a/c
Particulars RM DATE Particulars RM
Account Receivable Ipin 3000 May-31 Balance c/d 9500

Account Receivable Furqan 5000

Account Receivable Bill 1500

Windows
9500 9500
Balance b/d 9500

Account Payable Mahather

Particulars RM DATE Particulars RM
Return Outwards 100 May-25 Purchases 1000
Bank 400
Balance c/d 500
1000 1000
Jun-01 Balance b/d 500
 N-PC Bhd
Trial balance as at 31 May 2018
Particular Debit Credit
(RM) (RM)
Bank 739,500
Capital 750,000
Office Equipment 30,000
Account Payable- FOM sdn bhd 30,000
Building 500,000
Account Payable- X-Land sdn bhd 500,000
Purchase 8,000
Account Payable- Lee Seng 1,750
Account Receivable- Ipin 1,500
Sales 17,500
Account Payable- Mahatmi Ghandu 2,000
Return Inwards 1,650
Account Receivable- Furqan 4,000
Account Payable- Mahather 500
Account Receivable- Bill Windows 850
Return Outwards 1,250
Drawing 8,000
Cash 9,500
1,303,000 1,303,000