SAMPLE ASSIGNMENT

Hijau Daun Sdn Bhd is a market leader in the trading and distribution of fertilizer to the plantation
industry in Malaysia. Given below are the transactions of Hijau Daun Sdn Bhd for the month of
Dec 2019.
Date Transactions

Dec 1 Owner brought in RM100,000 cash and deposited the money into the business bank
account.
2 Owner brought office equipment into the business worth RM10,000.

3 Bought goods on credit from BAC Plantation Trading worth RM5,000.

4 Returned damaged goods worth RM500 to BAC Plantation Trading.

6 Cash sales worth RM2,000.

7 Paid RM250 cash to Tenaga Nasional Berhad for electricity expense.

8 Paid BAC Plantation Trading the amount owed by cheque and received a discount of
10%.
10 Sold goods on credit to Presca worth RM1,000.

11 Owner took goods RM500 for personal use.

15 Presca returned defective goods of RM250

18 Purchased a computer worth RM3,000 from GC Computer Bhd on credit

19 Received amount due from Presca by cash, less a discount of 10%.

INSTRUCTIONS:
You are required to:

1. Record the transaction in the appropriate journals.

2. Posting of transactions to the relevant ledgers.

3. Prepare trial balance at the end of the month.