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Book1
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Book1
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Book1

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  • 1. Two column cash book Three column cash book Cash BookDate Details F Cash Bank Date Details F Cash Bank Date Details
  • 2. hree column cash book Cash Book F Dis Cash Bank Date Details F Dis Cash Bank
  • 3. Debit (If the amount of the account increase) Credit (If the amount of the account increase)Asset LiabilityPurchases SalesReturn Inwards Return OutwardsExpenses RevenueDrawings Capital
  • 4. Vertical FormTrading and Profit and Loss Accounts for the year ended 31st December 2008 RM RM RMSales x(-) Return inwards xNet Sales x(Less) Cost of Sales/COGSOpening Stock xPurchasing x(-) Return Outwards xNet Purchases x(+) Carriage inwards x(+) Custom duty xCost of purchases x x(-) Closing stock x xGross Profit x(Add) Revenue/Income/HasilDiscount received xRent received xCommision received xBad debt recovered/Hutang Lapuk Terpulih x x X(Less) Expenses:Discount allowed xRent xGeneral Expenses xRates xDepreciation xProvision of doubtful debt xWages and salaries xCarriage outwards x xNet Profit X
  • 5. Balance Sheet as at 31st December 2008 RM RM RMFixed AssetsFixtures and Fittings xFurniture xVehicle xPremises x xCurrent AssetClosing Stock xDebtor xCash xBank x X(Less) Current Liabilities:Creditor xOverdarft x xWorking Capital x XOwners EquityOpening Capital x(Add) Net profit x(Less) Drawings x(Add) Additional Capital xClosing Capital xLong Term LiabilityBank Loan x X

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