3.0 Specialized Journal 3.1 General Journal

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3.

0 SPECIALIZED JOURNAL

3.1 GENERAL JOURNAL

DATE PARTICULARS FOLIO DEBIT(RM) CREDIT(RM)

January Bank GL1 300,000


1 Capital GL2 300,000
2 Bakery Tools GL6 6,000
SNL Enterprise 6,000
4 Drawings GL7 400
Bank GL1 400
6 Shel GL8 900
L.V Furniture PL5 900
TOTAL 307,300 307,300

3.2 SALES JOURNAL

DATE PARTICULARS INVOICE FOLIO AMOUNT


NO. (RM)
January
5
7
12
14
25
28
TOTAL

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