account intro assigment
23
BI L DATE TRANSACTION 1 2014 1 DEC Starting a business by inserting cash into the bank of RM 50,000 2 1 Buy merchandise on credit from the Company Rosman RM 1500 3 2 Buy merchandise from Chong Enterprise by check RM 1250. 4 2 Take the money from the bank to use the shop RM 1500. 5 3 Selling merchandise on credit to the Company Rosli RM 1150. 6 5 Buying a used car on credit from Yati Automobile RM 8000. 7 7 Buy merchandise on credit from Rosmah Business RM 1250. 8 8 Selling merchandise on credit to Silvam Enterprise RM 1300 9 8 Received a check from the Company Rosli RM 1127 and RM23 cash discount 10 9 A set of kitchen Cook returned to SMART Business Rosmah for breach worth RM 250 11 10 Pay by check RM1500 to Rosman 12 10 Pay in cash RM500 Rosmah Business 13 11 Selling merchandise to Datin Wine house RM400 14 12 Pay check out Silvam Enterprise RM1300 15 13 Advertising company pay RM 200 16 14 Buy merchandise on credit from the Company Rosman RM 750. 17 14 Buy merchandise from Siti Enterprise by check RM 750 18 15 Buying Furniture Company showcases of Tan with checks RM 500 19 15 Selling merchandise on credit to the Company Rosli RM 1950 20 16 Pay by check RM500 Rosmah Business 21 17 Rosli companies repatriate one unit SMART Pressure Cooker damaged worth RM 250 22 20 Bank give loan RM10000 23 21 Buy merchandise on credit from Rosmah Business RM 750 24 21 Pay carried in ward charges RM 30 25 23 Business Rosmah pay by check and receive RM702 cash discount of RM78. 26 24 Companies pay by cash Rosman RM 400 27 26 Selling merchandise on credit to Silvam Enterprise RM 1950. 28 27 The owner took the merchandise of RM 400 to be donated to the Orphanage Hidayah 29 27 The owner took the RM 200 cash for their own use. 30 28 Buy merchandise on credit from the Company Rosman RM 450
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Transcript of account intro assigment
BIL
DATE TRANSACTION
1 20141 DEC
Starting a business by inserting cash into the bank of RM 50,000
2 1 Buy merchandise on credit from the Company Rosman RM 15003 2 Buy merchandise from Chong Enterprise by check RM 1250.4 2 Take the money from the bank to use the shop RM 1500.5 3 Selling merchandise on credit to the Company Rosli RM
1150.6 5 Buying a used car on credit from Yati Automobile RM 8000.7 7 Buy merchandise on credit from Rosmah Business RM 1250.8 8 Selling merchandise on credit to Silvam Enterprise RM 13009 8 Received a check from the Company Rosli RM 1127 and RM23
cash discount10 9 A set of kitchen Cook returned to SMART Business Rosmah
for breach worth RM 25011 10 Pay by check RM1500 to Rosman12 10 Pay in cash RM500 Rosmah Business13 11 Selling merchandise to Datin Wine house RM40014 12 Pay check out Silvam Enterprise RM130015 13 Advertising company pay RM 20016 14 Buy merchandise on credit from the Company Rosman RM 750.17 14 Buy merchandise from Siti Enterprise by check RM 75018 15 Buying Furniture Company showcases of Tan with checks RM
50019 15 Selling merchandise on credit to the Company Rosli RM 195020 16 Pay by check RM500 Rosmah Business21 17 Rosli companies repatriate one unit SMART Pressure Cooker
damaged worth RM 25022 20 Bank give loan RM1000023 21 Buy merchandise on credit from Rosmah Business RM 75024 21 Pay carried in ward charges RM 3025 23 Business Rosmah pay by check and receive RM702 cash
discount of RM78.26 24 Companies pay by cash Rosman RM 40027 26 Selling merchandise on credit to Silvam Enterprise RM
1950.28 27 The owner took the merchandise of RM 400 to be donated to
the Orphanage Hidayah29 27 The owner took the RM 200 cash for their own use.30 28 Buy merchandise on credit from the Company Rosman RM 450
31 28 Entering RM 1000 cash into the company bank account32 29 Accept checks from Silvam Enterprise RM 1000.33 29 Received a check from the Company Rosli RM1950.34 30 Pay rent shop with a check RM 70035 30 Pay the electricity bills of RM10036 31 Pay salary by check RM80037 31 Receive commissions RM12038 31 Receive interest on deposits of Bank Islam RM300
PURCHASE JURNAL
DATE PARTICULAR FOLIO
NO.INVOICE
TOTALRM
2014DEC 1
COMPANY ROSMAN 1 500
7 BUSINESS ROSMAH 1 25014 COMPANY ROSMAN 75021 BUSINESS ROSMAH 75021 BUSINESS ROSMAH 3027 COMPANY ROSMAN 45031 PURCHASE ACCOUNT 4 730
SALES JURNAL
DATE PARTICULAR FOLIO
NO.INVOICE
TOTALRM
2014DEC 3
COMPANY ROSLI 1 150
8 SILVAM ENTERPRISE 1 30015 COMPANY ROSLI 1 95026 SILVAM ENTERPRISE 1 95031 SALES ACCOUNT 6 350
SALES RETURN JURNAL
DATE PARTICULAR FOLIO
NO.INVOICE
TOTALRM
2014DEC 17
COMPANY ROSLI 250
31 SALES RETURN ACCOUNT 250
PURCHASE RETURN JURNAL
DATE PARTICULAR FOLIO
NO.INVOICE
TOTALRM
2014DEC 9
BUSINESS ROSMAH 250
31 PURCHASE RETURN ACCOUNT 250
JURNAL AM
DATE PARTICULAR FOLIO
TOTAL RMDEBIT
TOTALRM
CREDIT2014DEC 1
BANK CAPITAL(Recording started the business with savings of 50,000 banked as capital)
50 00050 000
5 VEHICLE YATI AUTOMOBILE(Record the purchase of used vehicles from credit Automobil Yati)
8 0008 000
28 DONATION PURCHASE(Recorded uptake of merchandise to be donated to the Children's Home
400400
Yatim Hidayah)
CASH BOOK
DATE PARTICULAR F DISCOUNT CASH
BANK DATE
PARTICULAR F DISCOUNT
CASH BANK
RM RM RM RM RM RM1 CAPITAL 50
0002 PURCHASE 1
2502 BANK K 1
5002 CASH 1
5008 COMPANY
ROSLI23 1
12710 COMAPY ROSMAN 1
50011 SALES 400 10 BUSINESS 500
ROSMAH12 SILVAM
ENTPRISE1 300
13 PROMOSTION 200
20 LOAN 10 000
14 PURCHASE 750
28 CASH 1 000
15 FURNITURE 500
29 SILVAM ENT K 1 000
16 BUSINESS ROSMAH
500
29 COMPANY ROSLI
1 700
23 BUSINESS ROSMAH
78 702
31 RECEIVED COMMISEN
120 24 COMPANY ROSMAN 400
31 INTEREST 300 27 DRAWING 20028 BANK 1
00030 RENT 70030 UTILITY 10030 SALARY 80031 BALANCED 270 57
97523 2
67066 427
15 2 670
66 427
JAN 01
BALANCED b/b
270 57 975
CAPITAL ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 31 BALANCED h/b 50 000 DEC 01 BANK 50 000
50 000 50 000
2015
JAN 01 BALANCEDb/b 50 000
SALES ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 31 BALANCED h/b 7 400 DEC 11 CASH 400
31 ALL PAYABLE 6 350
6 750 6 750
2015
JAN 01 BALANCEDb/b 6 750
LOAN ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 31 BALANCED h/b 10 000 DEC 20 BANK 10 000
10 000 10 000
2015
JAN 01 BALANCEDb/b 10 000
COMMISEN RECEIVED ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 31 BALANCED h/b 120 DEC 31 CASH 120
120 120
2015
JAN 01 BALANCEDb/b 120
INTERST ON DEPOSIT ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 31 BALANCED h/b 300 DEC 31 BANK 300
300 300
2015
JAN 01 BALANCEDb/b 300
DISCOUNT ACCEPTED ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 31 BALANCED h/b 78 DEC 31 ALL PAYABLE 78
78 78
2015
JAN 01 BALANCEDb/b 78
RETURN PURCHASE ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 31 BALANCED h/b 250 DEC 31 ALL PAYABLE 250
250 250
2015
JAN 01 BALANCEDb/b 250
RETURN SALES ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 31 ALL RECEIBLE 250 DEC 31 BALANCE h/b 250
250 250
2015
JAN 01 BALANCED b/b 250
FUNITURE ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 15 BANK 500 DEC 31 BALANCE h/b 500
500 500
2015
JAN 01 BALANCED b/b 500
DRAWING ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 27 CASH 200 DEC 31 BALANCE h/b 200
200 200
2015
JAN 01 BALANCED b/b 200
RENT ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 30 BANK 700 DEC 31 BALANCE h/b 700
700 700
2015
JAN 01 BALANCED b/b 700
UTILITY ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 30 CASH 100 DEC 31 BALANCE h/b 100
100 100
2015
JAN 01 BALANCED b/b 100
SALARY ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 30 BANK 800 DEC 31 BALANCE h/b 800
800 800
2015
JAN 01 BALANCED b/b 800
VEHICLE ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 5 YATI AUTOMOBILE 8 000 DEC 31 BALANCE h/b 8 000
8 000 8 000
2015
JAN 01 BALANCED b/b 8 000
DONATION ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 28 PURCHASE 400 DEC 31 BALANCE h/b 400
400 400
2015
JAN 01 BALANCED b/b 400
RECEIVE DISCOUNT ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 31 ALL RECEIBLE 23 DEC 31 BALANCE h/b 23
23 23
2015
JAN 01 BALANCED b/b 23
PROMOSITION ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 13 CASH 200 DEC 31 BALANCE h/b 200
200 200
2015
JAN 01 BALANCED b/b 200
PURCHASE ACCOUNT
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 13 BANK 1 250 DEC 28 DONATION 400
BANK 750 31 BALANCE h/b 6 630
ALL PAYABLE 4 730
6 730 6 730
2015
JAN 01 BALANCED b/b 6 630
ROSLI COMPANY
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 03 SALES 1 150 DEC 8 BANK 1 127
15 SALES 1 9508 BANK 23
17 RETURN SALES 250
29 BANK 1 700
3 100 3 100
SILVAM ENTPRISE
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 08 SALES 1 150 DEC 12 BANK 1 300
26 SALES 1 950 29 BANK 1 000
31 BALANCED h/b 950
3 250 3 250
2015
JAN 01 BALANCED b/b 950
COMPANY ROSMAN
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 10 BANK 1 500 DEC 01 PURCHASE 1 500
24 CASH 400 14 PURCHASE 750
31 BALANCED h/b 800 27 PURCHASE 450
800800
BUSINESS ROSMAH
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 09 RUTERN PURCHASE 250 DEC 07 PURCHASE 1 250
10 CASH 500 21 PURCHASE 750
16 BANK 702 21PURCHASE 30
23 RESIVED DISCOUNT 78
23 BANK 500
2 0302 030
YATI AUTOMOBILE
DATE PARTICULAR RM DATE PARTICULAR RM
2014 2014
DEC 31 BALANCED h/b 8 000 DEC 05 VECHILE 8 000
8 000 8 000
2015
JAN 01 BALANCEDb/b 8 000
TRIALS BALANCED
PARTICULAR RM RMCASH 270BANK 57 975CAPITAL 50 000SALES 7 400SILVAM ENT 950LOAN 10 000RECEIVED COMMISIN 120INTEREST ON DEPOSIT 300PURCHASES 6 330COMPANY ROSMAN 800PROMOSITION 200FURTICURE 500DRAWING 200RENT 700UTILITY 100SALARY 800VERCHILE 8 000YATI AUTOMOBLE 8 000DONISTION 400RETURN SALES 250RETURN PURCHASE 250DISCAUNT GIVEN 23DISCAUNT RECEIVED 78
76 948 76 948
