UITM~Far 100

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UITM~Far 100

  1. 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. 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. 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. 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. 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. 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. 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. 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. 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

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