Professional Documents
Culture Documents
Books of Prime Entry Notes
Books of Prime Entry Notes
ACTION 13/2/20 Selena and Ruby returned goods worth RM 20 and RM 5 respectively. SRJ
Cr AR-Alex
Dr Return In
Cr AR-Salena
Dr Return In
Cr AR-Ruby
24/2/20 Anas returned goods worth RM 7. SRJ Dr Return In
Cr AR-Anas
DATE TRANSACTIONS JRN JOURNAL
1/2/20 Owner started business with RM20,000 in the business bank account. CRJ Dr Bank
Cr Capital
7/2/20 Made a cash sale worth RM350 to Sunny. CRJ Dr Cash/Bank
Cr Sales
12/2/20 Received commission revenue of RM950 by cheque CRJ Dr Bank
Cr Comm Rec
24/2/20 Received debt payment from Alex RM80 by cash. CPJ Dr Cash (RM60)
Cr. AR-Alex (RM60)
TRANS A RM5 discount was allowed Dr Disc Allw (RM7)
Cr. AR- Alex (RM7)
ACTION 27/2/20 The owner deposited a further RM2,000 into the business bank
account.
CRJ Dr Bank
Cr Capital
4/2/20 Paid rent of RM300 by cheque. CPJ Dr Rent
Cr Bank
9/2/20 Bought stock worth RM280 from Sri Bintang Supplies by cheque. CPJ Dr Purchase
Cr Bank
23/2/20 Paid RM 1300 by cheque to Iman for purchasing goods. CPJ Dr Purchase
Cr Bank
24/2/20 Paid debt to Hanis RM1000 through bank-transfer. CPJ Dr AP-Hanis (RM950)
Cr Bank (RM950)
Received discount of RM50. Dr. AP-Hanis (RM50)
Cr. Disc Rec (RM50)
GENERAL JOURNAL
SALES JOURNAL
Date Detail Inv Folio (RM)
6/2/20 AR-Alex 004 SL1 80
10/2/20 AR-Selena 005 SL2 200
10/2/20 AR-Ruby 006 SL3 50
19/2/20 AR-Anas 007 SL4 30
Transfer to SALES LEDGER GL 360
PURCHASE RETURN/RETURN OUTWORD JOURNAL
Date Detail Inv Folio (RM)
3/2/20 AP-Hanis Sdn Bhd 001 PL1 75
11/2/20 AP-Hanis Sdn Bhd 321 PL1 15
17/2/20 AP-Trading Sdn Bhd 350 PL2 7
Transfer to RO LEDGER GL 97
22,000 22,000
6,950 6,950
6,500 6,500
450 450
DRAWING A/C
Feb Folio RM Feb Folio RM
550 550
3,200 3,200
99 99
24 Cash CRJ 60
80 80
200 200
28 Balance c/d 45
50 50
28 Balance c/d 23
30 30
28 Total in PJ PJ 3,299
4,879 4,879
SALES A/C
Feb Folio RM Feb Folio RM
28 Total in SJ SJ 360
710 710
45 45
97 97
CASH A/C
BANK A/C
CASHBOOK A/C
50 50
7 7
950 950
RENTAL A/C
Feb Folio RM Feb Folio RM
300 300