UITM~FAR-General journal complete

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UITM~FAR-General journal complete

  1. 1. GENERAL JOURNAL Date Detail Folio Debit RM Credit RM 2011 Jan 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 Lorry Creditor:Syarikat EON ( Buy lorry on credit from Syarikat EON ) 10,000 10,000 24 Drawing Purchase ( Drawing on purchase ) 450 450
  2. 2. PURCHASE JOURNAL Date Detail Folio Total RM 2010 Jan 3 Mutia Enterprise 12,000 3 Alina Bhd. 8,000 4 Lee Com Bhd. 6,000 4 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
  3. 3. SALES JOURNAL Date Detail Folio Total RM 2011 Jan 6 Berjaya Enterprise 5,000 10 Jengka Product 4,800 11 Syarikat Maju Bhd. 6,000 19 Jengka Product 4,000 31 Sales account (Ct) 19,800 RETURN INWARD JOURNAL Date Detail Folio Total RM 2011 Jan 17 Berjaya Enterprise 600 31 Return inward account (Dt) 600
  4. 4. CASH RECEIVED JOURNAL Date Detail Bank RM Cash RM Dis. Allowed RM 2011 Jan 14 Loan : Biz Asia Bank Berhad 8,000 15 Sales 3,000 16 Sales 3,000 19 Loan : Biz Asia Bank Berhad 7,000 20 Berjaya Enterprise 4,180 220 26 Jengka Product 7,920 880 27 Interest of saving 230 28 Commission received 750 31 27,330 6,750 1,100 CASH PAYMENT JOURNAL Date Details Bank RM Cash RM Dis. received RM 2011 Jan 8 Purchase 3,500 10 Alina Bhd. 7,600 400 12 Lee Com Bhd. 5,640 360 12 Office equipment 1,500 21 Insurance 800 22 Drawing 200 23 Shop rental 650 25 Wages 800 30 Electricity 330 31 18,240 2,780 760

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