Professional Documents
Culture Documents
General Journal
Date Items Debit Credit
April
1 Cash 8,000
Bank 28,600
Machinery 45,000
Capital 81,600
2 Fixture and Fittings 8,000
Global Sdn Bhd 8,000
Purchase Journal
Date Items Inv No Amount
April
13 Saujana Bhd 2,000
30 Post to Purchase Account (Dr) 2,000
Sales Journal
Date Items Inv No Amount
April
16 Wahbi Enterprise 3,500
PV Knowledge S/B 7,000
Mutiara Enterprise 3,000
30 Post to Sales Account (Cr) 13,500
1
NurulAsyikin/UTM/FA1/AnswerJohan
En Johan
Trial Balance
As at 30 April 2004
Debit Credit
Cash 9,050
Bank 36,350
Machinery 45,000
Fixtures & Fittings 8,000
Machinery Expense 1,500
Wahbi 3,500
PV Knowledge 6,200
Mutiara 3,000
Purchase 2,000
Sales 17,800
Loan 15,000
Return Outwards 200
Capital 81,600
114,600 114,600
4
NurulAsyikin/UTM/FA1/AnswerJohan
Cash Book
Date Items Cash Bank Date Items Cash Bank
April April
1 Capital 8,000 28,600 8 Machinery 1,500
10 Sales 4,300 18 Saujana Bhd 1,800
14 Loan 15,000 25 Global S/B 8,000
26 PV Knowledge 800 29 Cash 250
29 Bank 250 30 Balance c/d 9,050 36,350
9,050 47,900 9,050 47,900
May
1 Balance b/d 9,050 36,350
Machinery Machinery
April April April April
1 Capital 45,000 30 Bal c/d 45,000 1 Capital 8,000 30 Bal c/d 8,000
45,000 45,000 8,000 8,000
May May
1 Banl b/d 45,000 1 Bal b/d 8,000
Capital
April April
30 Bal c/d 81,600 1 Cash 8,000
Bank 28,600
Machinery 45,000
81,600 81,600
May
1 Bal b/d 81,600 3