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    3 Ledger Baru

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    Aliana Aini
    This document contains accounting records for various bank, vehicle, equipment, expense and revenue accounts for a business in May 2010. Key transactions include obtaining capital and loans totaling RM40,000 and RM75,000 respectively, purchases and sales of goods and services generating revenues and expenses, and payments and receipts affecting account balances. The records track the flow of money between accounts through debits, credits and updated balances.

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    3 Ledger Baru

    Uploaded by

    Aliana Aini
    5 views7 pages
    This document contains accounting records for various bank, vehicle, equipment, expense and revenue accounts for a business in May 2010. Key transactions include obtaining capital and loans totaling RM40,000 and RM75,000 respectively, purchases and sales of goods and services generating revenues and expenses, and payments and receipts affecting account balances. The records track the flow of money between accounts through debits, credits and updated balances.

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    3 ledger baru

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    This document contains accounting records for various bank, vehicle, equipment, expense and revenue accounts for a business in May 2010. Key transactions include obtaining capital and loans totaling RM40,000 and RM75,000 respectively, purchases and sales of goods and services generating revenues and expenses, and payments and receipts affecting account balances. The records track the flow of money between accounts through debits, credits and updated balances.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    5 views7 pages

    3 Ledger Baru

    Uploaded by

    Aliana Aini
    This document contains accounting records for various bank, vehicle, equipment, expense and revenue accounts for a business in May 2010. Key transactions include obtaining capital and loans totaling RM40,000 and RM75,000 respectively, purchases and sales of goods and services generating revenues and expenses, and payments and receipts affecting account balances. The records track the flow of money between accounts through debits, credits and updated balances.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 7

    Bank Account

    Date Particular Dr (RM) Cr (RM) Balance (RM)


    May 2010
    01 Capital 40,000 40000
    02 Loan 35,000 75,000
    06 Office Equipment 3,000 72,000
    09 Purchase 1,500 70,500
    10 Account Payable – Sweet Dream 14,100 56,400
    12 Loan 40,000 96,400
    14 Account Receivable - Nazmi 8,550 104,950
    18 Account Receivable - Radzi 11,136 116086
    20 Account Payable – Macro Bed 18,400 97,686
    22 Account Payable – Ashley Trading 6,624 91,062
    23 Account receivable - Danial 15,700 106,762
    29 Salary 4,500 102,262
    30 Dividen 300 102,562

    Motor Vehicle Account


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    01 Capital 15,000 15,000
    Account Payable – Yamaha
    02 8,000 23,000
    Corporation

    Capital Account
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    01 Cash 10,000 10,000
    Bank 40,000 50,000
    Motor vehicle 15,000 65,000
    Office Equipment
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    06 Bank 3,000 3,000

    Loan – CIMB Bank


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    02 Bank 35,000 35,000

    Loan – Maybank
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    12 Bank 40,000 40,000

    Cash Account
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    01 Capital 10,000 10,000
    04 Drawing 200 9,800
    13 Sales 1800 11,600
    16 Purchase 1,280 10,320
    23 Sales 1,000 11,320
    24 Commissions received 500 11,820
    26 Advertising expenses 200 11,620
    27 Motor repairing expenses 700 10,920
    28 Rental expenses 1,000 9,920
    30 Utility 1,000 8,920
    Accounts Payable – Yamaha Corporation
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    2 Motor vehicle 8,000 8,000

    Purchase Account
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    03 Account Payable - Sweet Dream 15,000 15,000
    07 Account Payable - Macro Bed 22,000 37,000
    09 Bank 1,500 38,500
    15 Account Payable -Ashley Trading 6,624 45,124
    16 Cash 1,280 46,404
    21 Drawing 410 45,994

    Account Payable – Sweet Dream


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    03 Purchase 15,000 15,000
    10 Bank 14100 900
    Discount receivable 900 0

    Drawing Account
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    4 Cash 200 200
    21 Purchase 410 610
    Sales Account
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    05 Nazmi 12,000 12,000
    08 Danial 15,700 27,700
    11 Radzi 11,600 39,300
    13 Cash 1,800 41,100
    19 Farisha 8,550 49,650
    23 Cash 1,000 50,650
    25 Soffy 6,600 57,250

    Accounts Receivable - Nazmi


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    5 Sales 12,000 12,000
    8 Sales return 3,000 9,000
    14 Bank 8,550 450
    Discount allowed 450 0

    Sales Return Account


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    08 Nazmi 3,000 3,000

    Purchase Return Account


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    17 Account Payable - Macro Bed 2,000 2,000
    Accounts Receivable - Radzi
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    11 Sales 11,600 11,600
    18 Bank 11,136 464
    Discount allowed 464 0

    Account Receivable - Farisha


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    19 Sales 8,550 8,550

    Commission Receive Account


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    24 cash 500 500

    Account Receivable – Soffy


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    25 Sales 6,600 6,600

    Motor Repairing Accounts


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    27 Cash 700 700
    Rental Expenses Account
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    28 Cash 1000 1000

    Utility Expenses Account


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    30 Cash 1000 1000

    Account Payable – Macro Bed


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    07 Purchase 22,000 22,000
    17 Purchase Return 2,000 20,000
    20 Bank 18,400 1,600
    Discount received 1,600 0

    Account Payable – Ashley Trading


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    15 Purchase 6,624 6,624
    22 Bank 6,624 0

    Dividen Account
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    30 Bank 300 300
    Discount Allowed Account
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    14 Account Payable – Nazmi 450 450
    18 Account Receivable – Radzi 464 914

    Discount Received Account


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    10 Account Payable – Sweet Dream 900 900
    20 Account Payable – Macro Bed 2,320 3,220

    Advertising Account
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    26 Cash 200 200

    Salary Account
    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    29 Bank 4,500 4,500

    Account Receivable – Danial


    Date Particular Dr (RM) Cr (RM) Balance (RM)
    May 2010
    08 Sales 15,700 15,700
    23 Bank 15,700 0

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