Solutions to past examination questions

KHIDMAD BERSIH JABATAN

a. General Journal
GENERAL JOURNAL
Debit Credit
Date Description RM RM
2017
November 1 Cash 12,000
Motor Vehicles 32,000
Capital 44,000

2 Supplies 1,500
Cash 1,500

5 Cleaning Accessories 3,500

Accounts Payable 3,500

10 Not a transaction

15 Withdrawal 400
Cash 400

17 Cash 1,700
Income 1,700

20 Telephone bill 350

Cash 350

25 Accounts Receivable 2,000

Income 2,000

28 Accounts Payable 3,500

Cash 3,500

30 Wages Expenses 550

Cash 550

-1-
 Solutions to past examination questions

b. General Ledger

ACCOUNT Cash
Date Item Debit Credit Balance
2017
November 1 Capital 12,000 12,000
2 Supplies 1,500 10,500
15 Withdrawal 400 10,100
17 Income 1,700 11,800
20 Telephone Expenses 350 11,450
28 Accounts Payable 3,500 7,950
30 Wages Expenses 550 7,400

ACCOUNT Accounts Receivable

Date Item Debit Credit Balance
2017
November 25 2,000 2,000

ACCOUNT Supplies
Date Item Debit Credit Balance
2017
November 2 Cash 1,500 1,500

ACCOUNT Accounts Payable

Date Item Debit Credit Balance
2017
November 5 Cleaning Accessories 3,500 3,500
28 Cash 3,500 -

ACCOUNT Pak Suci, Capital

Date Item Debit Credit Balance
2017
November 1 Cash 12,000 12,000
1 Motor Vehicles 32,000 44,000

ACCOUNT Pak Suci, Drawing

Date Item Debit Credit Balance
2017
November 15 Cash 400 400

ACCOUNT Cleaning Accessories

Date Item Debit Credit Balance
2017
November 5 Accounts Payable 3,500 3,500

-2-
 Solutions to past examination questions

ACCOUNT Income
Date Item Debit Credit Balance
2017
November 17 Cash 1,700 1,700
25 Accounts Receivable 2,000 3,700

ACCOUNT Telephone Expenses

Date Item Debit Credit Balance
2017
November 20 Cash 350 350

ACCOUNT Wages Expenses

Date Item Debit Credit Balance
2017
November 30 Cash 550 550

ACCOUNT Motor Vehicles

Date Item Debit Credit Balance
2017
November 1 Capital 32,000 32,000

c. Trial Balance Khidmad Bersih Jabatan

Trial Balance
September 30 2017
Debit Credit
RM RM
Cash 7,400
Accounts Receivable 2,000
Supplies 1,500
Pak Suci, Capital 44,000
Pak Suci, Drawing 400
Cleaning Accessories 3,500
Income 3,700
Telephone Expenses 350
Wages Expenses 550
Motor Vehicles 32,000
TOTAL 47,700 47,700

-3-
 Solutions to past examination questions

-4-