Date Particular Dr (RM) Cr (RM)

May 2010 Motor vehicle 15,000

01 Capital 15,000
Motor vehicle 8,000
02
Yamaha Corporation 8,000
Drawing 900
21
Purchase 900
General Journal

Purchase Journal
Date Particular Invoice No. Ref Amount

      (RM)

May 2021    

3 Sweet dream IV2002   15,000

7 Macro bed IV2003 22,000
8 Ashley trading IV2004   6,624

31 Transfer to Purchase Account     43,624

Sales Journal

Date Particular Invoice No. Ref Amount

      (RM)
May 2010      
5 Nazmi INV 201 12000
11 Radzi INV 202 11600
15 Danial INV 203 15700
19 Farisha INV 204 8550
25 Soffy INV 205 6600
31 Transfer to Sales Account     54450
 Sales Return Journal
Date Particular Invoice No. Ref Amount (RM)
May 2010
08 Nazmi NO. 7001 3,000
31 Transfer to Sales Return Account 3,000

Purchase Return Journal

Date Particular Invoice No. Ref Amount (RM)
May 2010
17 Macro Bed NO. 8001 2,000
31 Transfer to Purchase Return Account 2,000

Cash Receipt Journal

Discount
Cash Bank
Date Particular Ref Allowed
(RM) (RM)
(RM)

May 2010
01 Capital 10,000 40,000
02 Loan - CIMB Bank 35,000
12 Loan - Maybank 40,000
13 Sales 1,800
14 Nazmi 8,550
450
18 Radzi 11,136
464
23 Sales 1,000
Danial 15,700

24 Commission Received 500

300
30 Dividen

Transfer to Trial
31 914 13,300 150,686
Balance
 Cash Payment Journal
Discount
Ref CASH BANK
Date Particular Received
(RM) (RM)
(RM)
May 2010
4 Drawing 200
6 Office equipment 3,000
9 Purchase 1,500
10 Sweet Dream 900 14,100
16 Purchase 1,280

20 Macro Bed 1,600 18,400

22 Ashley Trading 6,624
Advertising
26 200
expenses

27 Repair motor 700

28 Rental Expenses 1,000

29 Salary 4,500
30 Utility 1,000
31 Transfer to Trial Balance 2,500 4,380 48,124