1. The document provides accounting records for D'MAS Enterprise for January and February 2011, including capital account, bank account, cash account, and various expense and revenue accounts. 2. It shows transactions from January 1-31, 2011 involving sales, purchases, loans, payments to creditors and drawings with balances carried forward to February 1. 3. The trial balance as of January 31, 2011 lists account balances and totals that are equal, indicating the accounting records are in balance.

1. Cash Account
Capital Account
Bank Account
Date Details RM Date Details RM
Jan 1 Capital 50 000 00 Jan 1 Bank 40 000 00
15 Sales 3 000 00 21 Insurance 800 00
16 Sales 3 300 00 22 Drawings 200 00
27 Interest received 230 00 23 Shop rent 650 00
28 Commission received 750 00 25 Wages 800 00
30 Electricity 330 00
31 Bal c/d 14 200 00
56 980 00 56 980 00
Feb 1 Bal b/d 14 200 00
Date Details RM Date Details RM
Jan 1 Cash 50000 00
Jan 31 Bal c/d 50000 00
50000 00 50000 00
Feb 1 Bal b/d 50000 00
Date Details RM Date Details RM
Jan 1 Cash 40 000 00 Jan
14 Loan from Biz Asia
Bank Berhad
8 000 00 8 Purchases 3 500 00
19 Loan from Biz Asia
Bank Berhad
7 000 00 10 Creditor :Alina Bhd 7 600 00
20 Debtor : Berjaya
Enterprise)
4 180 00 12 Creditor : Lee Com
Bhd)
5 640 00
26 Debtor(Jengka Product) 7 920 00 12 Office Equipment 1 500 00
31 Bal c/d 48 860 00
67100 00 67100 00
Feb 1 Bal b/d 48 860 00

2. Lorry Account
Creditor :Syarikat EON Account
Purchases Account
Date Details RM Date Details RM
Jan 1 Creditor: Syarikat
EON
10000 00
Jan 31 Bal c/d 10000 00
10000 00 10000 00
Feb 1 Bal b/d 10000 00
Date Details RM Date Details RM
Jan 2 Lorry 10000 00
Jan 31 Bal c/d 10000 00
10000 00 10000 00
Feb 1 Bal b/d 10000 00
Date Details RM Date Details RM
Jan 3 Creditor : Mutia
Enterprise)
12000 00 Jan 24 Drawing 450 00
3 Creditor : Alina Bhd 8000 00
4 Creditor: Lee Com
Bhd
6000 00
4 Creditor : Syarikat
Indah
4000 00
8 Bank 3500 00
Jan 31 Bal c/d 33 050 00
33 500 00 33 500 00
Feb 1 Bal b/d 33 050 00

3. Creditor: Mutia Enterprise Account
Creditor: Alina Bhd Account
Creditor :Lee Com Bhd Account
Creditor : Syarikat Indah Account
Date Details RM Date Details RM
Jan 7 Return Outward 1000 00 Jan 2 Purchases 12 000 00
31 Bal c/d 11 000 00
12 000 00 12 000 00
Feb 1 Bal b/d 11 000 00
Date Details RM Date Details RM
Jan 10 Bank 7 600 00 Jan 3 Purchases 8 000 00
10 Discount Received 400 00
8 000 00 8 000 00
Date Details RM Date Details RM
Jan 12 Bank 5 640 00 Jan 4 Purchases 6 000 00
12 Discount Received 360 00
6 000 00 6 000 00
Date Details RM Date Details RM
Jan 31 Bal c/d 4 000 00 Jan 4 Purchases 4 000 00
4 000 00 4 000 00
Feb 1 Bal b/d 4 000 00

4. Sales Account
Debtor: Berjaya Enterprise Account
Return Outward Account
Date Details RM Date Details RM
Jan 31 Bal c/d 25 800 00 Jan 6 Debtor : Berjaya
Enterprise
5 000 00
10 Debtor : Jengka
Product
4 800 00
11 Debtor : Syarikat
Maju Bhd)
6 000 00
15 Cash 3 000 00
15 Cash 3 000 00
19 Debtor : Jengka
Product
4000 00
25 800 00 25 800 00
Feb 1 Bal b/d 25 800 00
Date Details RM Date Details RM
Jan 6 Sales 5 000 00 Jan 17 Return Inward 600 00
20 Bank 4 180 00
20 Discount Allowed 220 00
5000 00 5000 00
Date Details RM Date Details RM
Jan 7 Creditor :Mutia
Enterprise
1000 00
Jan 31 Bal c/d 1000 00
1000 00 1000 00
Feb 1 Bal b/d 1000 00

5. Discount Received Account
Debtor :Jengka Product Account
Debtor :Syarikat Maju Bhd Account
Office Equipment Account
Date Details RM Date Details RM
Jan 31 Bal c/d 760 00 Jan 10 Creditor :Alina Bhd 400 00
12 Creditor :Lee Com
Bhd)
360 00
760 00 760 00
Feb 1 Bal b/d 760 00
Date Details RM Date Details RM
Jan 10 Sales 4 800 00 Jan 26 Bank 7 920 00
19 Sales 4 000 00 26 Discount Allowed 880 00
8 800 00 8 800 00
Date Details RM Date Details RM
Jan 11 Sales 6 000 00
Jan 31 Bal c/d 6 000 00
6 000 00 6 000 00
Feb 1 Bal b/d 6 000 00
Date Details RM Date Details RM
Jan 12 Bank 1 500 00
Jan 31 Bal c/d 1 500 00
1 500 00 1 500 00
Feb 1 Bal b/d 1 500 00

6. Loan From Biz Asia Bank Berhad Account
Return Inward Account
Dicount Allowed Account
Date Details RM Date Details RM
Jan 31 Bal c/d 15 000 00 Jan 14 Bank 8 000 00
19 Bank 7 000 00
15 000 00 15 000 00
Feb 1 Bal b/d 15 000 00
Date Details RM Date Details RM
Jan 17 Debtor :Berjaya
Enterprise)
600 00
Jan 31 Bal c/d 600 00
600 00 600 00
Feb 1 Bal b/d 600 00
Date Details RM Date Details RM
Jan 20 Debtor : Berjaya
Enterprise
220 00
26 Debtor : Jengka
Product
880 00 Jan 31 Bal c/d 1 100 00
1 100 00 1 100 00
Feb 1 Bal b/d 1 100 00

7. Insurance Account
Drawing Account
Shop Rent Account
Wages Account
Date Details RM Date Details RM
Jan 21 Cash 800 00
Jan 31 Bal c/d 800 00
800 00 800 00
Feb 1 Bal b/d 800 00
Date Details RM Date Details RM
Jan 22 Cash 200 00
24 Purchases 450 00 Jan 31 Bal c/d 650 00
650 00 650 00
Feb 1 Bal b/d 650 00
Date Details RM Date Details RM
Jan 23 Cash 650 00
Jan 31 Bal c/d 650 00
650 00 650 00
Feb 1 Bal b/d 650 00
Date Details RM Date Details RM
Jan 25 Cash 800 00
Jan 31 Bal c/d 800 00
800 00 800 00
Feb 1 Bal b/d 800 00

8. Interest Received Account
Commission Received Account
Electricity Account
Date Details RM Date Details RM
Jan 27 Cash 230 00
Jan 31 Bal c/d 230 00
230 00 230 00
Feb 1 Bal b/d 230 00
Date Details RM Date Details RM
Jan 28 Cash 750 00
Jan 31 Bal c/d 750 00
750 00 750 00
Feb 1 Bal b/d 750 00
Date Details RM Date Details RM
Jan 30 Cash 330 00
Jan 31 Bal c/d 330 00
330 00
Feb 1 Bal b/d 330 00

9. D’MAS Enterprise
Trial Balance as at 31 January 2011
Details Debit (RM) Credit (RM)
Cash 14 200 00
Capital 50 000 00
Bank 48 860 00
Lorry 10 000 00
Creditor (EON) 10 000 00
Purchases 33 050 00
Creditor :Mutia Enterprise 11 000 00
Creditor :Syarikat Indah 4 000 00
Sales 25 800 00
Return Outward 1000 00
Discount Received 760 00
Debtor :Syarikat Maju Bhd 6 000 00
Office Equipment 1 500 00
Loan from Biz Asia Bank Berhad 15 000 00
Return Inward 600 00
Discount Allowed 1 100 00
Insurance 800 00
Drawing 650 00
Shop rent 650 00
Wages 800 00
Interest received 230 00
Commission received 750 00
Electricity 330 00
Total 118 540 00 118 540 00