Embed Size (px)
Citation preview
GENERAL JOURNAL
Date Detail Folio DebitRM
CreditRM
2011Jan 1 Cash
Capital
( Brought cash into the business as capital)
Bank Cash
( Deposited cash into the business bank account)
50,000
40,000
50,000
40,000
2 LorryCreditor:Syarikat EON
( Buy lorry on credit from Syarikat EON )
10,00010,000
24 DrawingPurchase
( Drawing on purchase )
450450
PURCHASE JOURNAL
Date Detail Folio TotalRM
2010
Jan 3 Mutia Enterprise 12,0003 Alina Bhd. 8,0004 Lee Com Bhd. 6,0004 Syarikat Indah 4,000
31 Purchase account (Dt) 30,000
RETURN OUTWARD JOURNAL
Date Detail Folio Total RM
2011
Jan 7 Mutia Enterprise 1,000
31 Return Outward account (Ct) 1,000
SALES JOURNAL
Date Detail Folio TotalRM
2011
Jan 6 Berjaya Enterprise 5,00010 Jengka Product 4,80011 Syarikat Maju Bhd. 6,00019 Jengka Product 4,000
31 Sales account (Ct) 19,800
RETURN INWARD JOURNAL
Date Detail Folio TotalRM
2011
Jan 17 Berjaya Enterprise 600
31 Return inward account (Dt) 600
CASH RECEIVED JOURNAL
Date Detail BankRM
CashRM
Dis. AllowedRM
2011
Jan 14 Loan : Biz Asia Bank Berhad
8,000
15 Sales 3,00016 Sales 3,00019 Loan : Biz Asia Bank
Berhad7,000
20 Berjaya Enterprise 4,180 22026 Jengka Product 7,920 88027 Interest of saving 23028 Commission received 750
31 27,330 6,750 1,100
CASH PAYMENT JOURNAL
Date Details BankRM
CashRM
Dis. receivedRM
2011
Jan 8 Purchase 3,50010 Alina Bhd. 7,600 40012 Lee Com Bhd. 5,640 36012 Office equipment 1,50021 Insurance 80022 Drawing 20023 Shop rental 65025 Wages 80030 Electricity 330
31 18,240 2,780 760
