1. Two column cash book Three column cash book
Cash Book
Date 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 Liability
Purchases Sales
Return Inwards Return Outwards
Expenses Revenue
Drawings Capital

4. Vertical Form
Trading and Profit and Loss Accounts for the year ended 31st December 2008
RM RM RM
Sales x
(-) Return inwards x
Net Sales x
(Less) Cost of Sales/COGS
Opening Stock x
Purchasing x
(-) Return Outwards x
Net Purchases x
(+) Carriage inwards x
(+) Custom duty x
Cost of purchases x
x
(-) Closing stock x x
Gross Profit x
(Add) Revenue/Income/Hasil
Discount received x
Rent received x
Commision received x
Bad debt recovered/Hutang Lapuk Terpulih
x x
X
(Less) Expenses:
Discount allowed x
Rent x
General Expenses x
Rates x
Depreciation x
Provision of doubtful debt x
Wages and salaries x
Carriage outwards x x
Net Profit X

5. Balance Sheet as at 31st December 2008
RM RM RM
Fixed Assets
Fixtures and Fittings x
Furniture x
Vehicle x
Premises x x
Current Asset
Closing Stock x
Debtor x
Cash x
Bank x
X
(Less) Current Liabilities:
Creditor x
Overdarft x x
Working Capital x
X
Owner's Equity
Opening Capital x
(Add) Net profit x
(Less) Drawings x
(Add) Additional Capital x
Closing Capital x
Long Term Liability
Bank Loan x
X