3.

0 TRANSACTIONS FOR ONE MONTH

The following are the business transactions in January 2022.

Date Type of Transactions Books of prime entry

Transactions

1 Jan Cash and non- Started the business with the RM25,000 General journal, Cash
cash capital cash and brought in furniture worth receipts journal
contributions RM3,500 into the business.

2 Jan Credit Bought laptop worth RM5,000 on credit General journal

purchases, from Ritech Store.
Non current
asset

4 Jan Credit Purchased supplies of skincare and Purchases Journal

purchases, cosmetics from Fluffy Skin Enterprise
goods worth RM1,900 on credit.

5 Jan Cash sale, Sold sunscreen to Cik Adriaana worth Cash receipts journal
goods RM30 by cash.

6 Jan Cash Bought goods worth RM1,000 from Zara Cash payments journal
purchases, Cosmetics by cash.
goods

7 Jan Credit Purchases office equipment from HH General Journal

purchases, Trading worth RM850 on credit.
Non current
asset

8 Jan Credit sales, Sold goods worth RM2,000 on credit to SS Sales journal
goods Beauty.

10 Jan Credit Purchased goods from Honey Skincare Purchases Journal

purchases, worth RM4,000 on credit.
goods
11 Jan Purchase Returned damaged skincare to Fluffy Skin Returns Outwards
return Enterprise worth RM120. Journal

12 Jan Drawing The owner took cash RM300 from the Cash payments journal
transaction business for personal use.

14 Jan Cash Bought furniture by cash from Jati Cash payments journal
purchases, Enterprise worth Rm3,500.
 Non current
asset

15 Jan Purchase Returned of goods purchased on 6 January Cash receipts journal

return because of defect items amounted to
RM130.

17 Jan Non-current Received a loan RM50,000 from CIMB Cash receipts journal
liability Bank.

18 Jan Sale return Issued credit note to SS Beauty for the Returns Inwards Journal
return of goods worth RM250.

19 Jan Purchase The business return goods to Honey Returns Outwards

return Skincare worth RM1,300. Journal
21 Jan Credit sales, Sold goods to Husna worth RM190 on Sales journal
goods credit.

23 Jan Income, bank Received interest income RM4,100 by Cash receipts journal
cheque.

25 Jan Expense, bank Paid advertising expense to Iman by Cash payments journal
cheque costing RM250.

26 Jan Drawing Owner withdrew goods for personal use General Journal
transaction amounted to RM560.

27 Jan Income, cash Received commission RM1,000 by cash. Cash receipts journal

28 Jan Credit sales, Business sold goods to Puan Huda on Sales journal
goods credit amounted to RM120.

30 Jan Sale return Husna returned goods worth RM20. Returns Inwards Journal

31 Jan Expense, cash Paid electricity expense worth RM400 by Cash payments journal
cash.