Test 2

NAME: ZARIFAH BINTI ALAMSAH

MATRIX NO : EX2001007

PRETTY & BELLA ENTERPRISE

JOURNAL
DATE ITEM DEBIT CREDIT
1/10/2018 Cash 45,000.00
Bank 200,000.00
Capital 245,000.00
4/10/2018 Sales 165,000.00
Discount Allowed 8,250.00
Bank 115,500.00
Cash 33,000.00
A/receivable 8,250.00
11/10/2018 Capital 32,000.00
Cash 32,000.00
12/10/2018 insurance 5,500.00
Salary 10,000.00
Cash 15,500.00

15/10/2018 Sales 190,000.00

Bank 133,000.00
A/Receivable 57,000.00
18/10/2018 Return Inwards 5,000.00
A/Receivable 5,000.00

20/10/2018 A/Receivable 52,000.00

bank 26,000.00
Cash 26,000.00

25/10/2018 purchases 35,500.00

Cash 10,650.00
A/Payable 24,850.00
28/10/2018 Utilities 6,000.00
Internet bill 2,500.00
cash 8,500.00
30/10/2018 A/receivable 4,125.00
Cash 4,125.00

752,625.00 752,625.00

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 PRETTY & BELLA ENTERPRISE
TRIAL BALANCE

ACCOUNT DEBIT CREDIT

Cash 84,225.00
Acoount Receivable 132,575.00
Inventory 19,600.00
Office Accessories 5,400.00
Prepaid Insurance 2,800.00
Motorcycle 16,000.00
Trucks 84,000.00
PFD Trucks 21,000.00
Office Equipment 60,000.00
PFD Equipments 6,000.00
Account Payable 36,250.00
Notes Payable 8,500.00
Capital 396,100.00
Drawing 14,400.00
service revenue 315,200.00
return inwards 12,800.00
Discount Allowed 11,850.00
Purchases 160,700.00
Carriage inwards 6,200.00
Return Outwards 5,600.00
Discount Received 5,400.00
Advertisement 49,200.00
Wages & salaries 50,000.00
Stationeries 2,800.00
insurance 5,500.00
Sales 355,000.00
bank 422,500.00
Utilities 6,000.00
Internet Bill 2,500.00

Total 1,149,050.00 1,149,050.00