Source Doc --> Transaction--> BOPE/Journal --> Ledge

1. General Journal

Date Particular Folio Debit (RM) Credit (RM)

3/1/2021 CASH CAPITAL CC1 DR. CASH RM6,000 CR. CAPITAL RM6,000
3/21/2021 CAPITAL CC2 DR. BANK RM4000 CR. CAPITAL RM4,000
3/30/2021 DRAWINGS CC3 DR. DRAWINGS RM 3CR. BANK RM 300

2. Cash Payment Journal

Date Receipt Particular Folio Bank

3/2/2021 8909011M VRU CO VRU1 RM1,600
3/10/2021 683HBD VAN-MOTOR VEHICLES MV1 RM2,500
3/17/2021 RENTAL EXPENSES RM300
3/19/2021 AA CO RM900
3/30/2021 SALARY EXPENSES RM400
3/31/2021 ELECTRICITY EXPENSE
3/31/2021 TELEPHONE EXPENSE
TOTAL RM5,700

3. Cash Receipt Journal

Date Receipt Particular Folio Bank

3/1/2021 RR01 CASH CRJ1 RM6,000
3/5/2021 RR02 AB VIDEO CRJ2
3/14/2021 Sale
3/20/2021 RR03 SS CO 700
3/27/2021 Sale

TOTAL

4. Purchase Journal

Date Particular Invoice No Folio RM

3/11/2021 AP-AA CO AA01 PJ1 RM400
3/12/2021 AP-AA CO AA02 PJ1 RM800
3/12/2021 AP-B CO AA03 PJ2 RM600
3/25/2021 AP-AA CO AA04 PJ1 RM800
3/25/2021 AP-B CO AA05 PJ2 RM200
 3/25/2021 AP-CC CO AA06 PJ3 RM1,600
TOTAL RM4,400

5. Sales Journal

Date Particular Invoice No Folio RM

3/14/2021 AR - T Co RM3,100
3/17/2021 AR - SS Co RM700
3/26/2021 AR - UEE Co RM1,350
3/27/2021 AR - VV Co RM1,100

TOTAL RM6,250

6. Purchase Return/return outward Journal

Date Particular Invoice No Folio RM

3/13/2021 AP-AA C0 AA01 PJ1 40

TOTAL 40

7. Sale Return/return inward Journal

Date Particular Invoice No Folio RM

3/28/2021 AR-VV CO 55

TOTAL 55
OPE/Journal --> Ledger a/c--> Trial Balance--> Adjustment-->FS (SOPL& SOFP)

Dis rec AP Purchase Other acc

RM1,600
RM2,500
RM300
RM900
RM400
RM150
RM50
RM0 RM900 RM1,600 RM3,400

Dis allowd AR Sale Other Account

RM1,200
RM2,100
RM700
RM260

RM1,000 RM1,200
 CAPITAL
Date Particular RM

3/31/2023 BAL C/D 10000

10000

9560
CASH
Date Particular RM
3/1/2021 CAPITAL 6000
3/5/2021 SALE 1200
3/14/2021 SALE 2100
3/27/2021 SALE 260

9560
4/1/2023 BAL B/D 3360

BANK
Date Particular RM
3/1/2021 CASH 6000
3/20/2021 AR-SS CO 700
3/21/2021 CAPITAL 4000
 PURCHASE
Date Particular RM
3/2/2021 BANK 1600
3/11/2021 AP-AA CO 400
3/12/2021 AP-AA CO 800
3/12/2021 AP-B CO 600
3/25/2021 AP- AA CO 800
3/25/2021 AP-B CO 200
3/25/2021 AP-CC CO 1600

SALE
Date Particular RM

VAN
Date Particular RM
3/10/2021 BANK 2500
 AP-AA CO
Date Particular RM
3/13/2021 RETURN OUT 40
3/19/2021 BANK 900

AP-B CO
Date Particular RM
CAPITAL RETURN OUTWARDS
Date Particular RM Date Particular RM
3/1/2023 CASH 6000
3/21/2023 BANK 4000

10000
4/1/2023 BAL B/D 10000

6200
CASH AR- SS CO
Date Particular RM Date Particular RM
3/1/2021 BANK 6000 7/17/2021 SALE 700
3/31/2021 ELECTRICITY 150
3/31/2021 TELEPHONE 50

3/31/2023 BAL C/D 3360

9560

BANK AR-T CO
Date Particular RM Date Particular RM
3/2/2021 PURCHASE 1600 3/14/2021 SALE 350
3/10/2021 VAN 2500
3/17/2021 RENTAL 300
3/19/2021 AP-AA CO 900
3/30/2021 SALARY 400
3/30/2021 DRAWINGS 300
PURCHASE RENTAL
Date Particular RM Date Particular RM
3/17/2021 BANK 300

SALE AP-CC CO
Date Particular RM Date Particular RM
3/5/2021 CASH 1200
3/14/2021 CASH 2100
3/14/2021 AR-T CO 350
3/17/2021 AR-SS CO 700
3/26/2021 AR- UEE CO 1350
3/27/2021 AR- VV CO 1100
3/27/2021 CASH 260

VAN AR-UEE CO
Date Particular RM Date Particular RM
3/26/2021 SALE 1350
AP-AA CO AR-VV CO
Date Particular RM Date Particular RM
3/11/2021 PURCHASE 400 3/27/2022 SALE 1100
3/12/2021 PURCHASE 800
3/25/2021 PURCHASE 800

AP-B CO
Date Particular RM Date Particular RM
3/12/2021 PURCHASE 600
3/25/2021 PURCHASE 200
RETURN OUTWARDS RETURN INWARDS
Date Particular RM Date Particular RM
3/13/2021 AP-AA CO 40 3/28/2021 AR-VV CO 55

AR- SS CO SALARY
Date Particular RM Date Particular RM
3/20/2021 BANK 700 3/30/2021 BANK 400

AR-T CO DRAWINGS
Date Particular RM Date Particular RM
3/30/2021 BANK 300
 RENTAL ELECTRICITY
Date Particular RM Date Particular RM
3/31/2021 CASH 150

AP-CC CO TELEPHONE
Date Particular RM Date Particular RM
3/25/2021 PURCHASE 1600 3/31/2021 CASH 50

AR-UEE CO
Date Particular RM Date Particular RM
 1350
1350

AR-VV CO
Date Particular RM Date Particular RM
3/28/2021 RETURN INWA 55

Date Particular RM
 Name: Vernon
RETURN INWARDS Title : Trial Balance as at 31 March 2021
Date Particular RM
Particular DEBIT (RM)
CAPITAL
CASH 3,360
BANK -
PURCHASE -
SALE
VAN -
AP-AA CO
AP-B CO
RETURN OUTWARDS
AR- SS CO -
AR-T CO -
RENTAL -
AP-CC CO
SALARY AR-UEE CO -
Date Particular RM AR-VV CO -
0 -
RETURN INWARDS -
SALARY -
DRAWINGS -
ELECTRICITY -
TELEPHONE -

3,360

DRAWINGS
Date Particular RM
ELECTRICITY
Date Particular RM

TELEPHONE
Date Particular RM

Date Particular RM
Date Particular RM
CREDIT (RM)
10,000

-
-
-

10,000 6,640
 ASSET EXPENSES = CAPITAL LIABILITY REVENUES

DEBIT CREDIT

CREDIT DEBIT

ITEM CATEGORY INC/DEC DOUBLE ENTRY

3/1/2021 CAPITAL CAPITAL INCREASE DR. CASH RM6000
CASH ASSET INCREASE CR. CAPITAL RM6000

3/1/2021 BANK ASSET INCREASE DR. BANK RM6,000

CASH ASSET DECREASE CR. CASH RM6,000

3/2/2021 PURCHASE EXPENSES INCREASE DR. PURCHASE RM1,600

BANK ASSET DECREASE CR. BANK RM1,600

3/5/2021 SALE REVENUES INCREASE DR. CASH RM1,200

CASH ASSET INCREASE CR. SALE RM1,200

3/10/2021 VAN-MOTOR VEHICLE ASSET INCREASE DR. VAN-MV RM2,500

BANK ASSET DECREASE CR. BANK RM2,500

3/11/2021 PURCHASE EXPENSES INCREASE DR. PURCHASES RM400

AP- AA CO LIABILITY INCREASE CR. AP-AACO RM400

3/12/2021 PURCHASE EXPENSES INCREASE DR. PURCHASES RM800

AP- AA CO LIABILITY INCREASE CR. AP-AACO RM800

3/12/2021 PURCHASE EXPENSES INCREASE DR. PURCHASES RM600

AP- B CO LIABILITY INCREASE CR. AP-B CO RM600

3/13/2021 RETURN OUTWARDS/ PURCHASE RETURN EXPENSES DECREASE DR. AP-AACO RM40
AP- AA CO LIABILITY DECREASE CR. RETURN OUTWARDS/ PURCHASE RETURN RM40

3/14/2021 SALE REVENUES INCREASE DR. CASH RM2,100

CASH ASSET INCREASE CR. SALE RM2,100

3/14/2021 SALE REVENUES INCREASE DR. AR-T CO RM3100

AR-T CO ASSET INCREASE CR. SALE RM3100

3/17/2021 SALE REVENUES INCREASE DR. AR-SS CO RM700

AR- SS CO ASSET INCREASE CR. SALE RM700

3/17/2021 RENTAL EXPENSES INCREASE DR. RENTAL EXPENSE RM300

BANK ASSET DECREASE CR. BANK RM300

3/19/2021 AP- AA CO LIABILITY DECREASE DR. AP-AA CO RM900

BANK ASSET DECREASE CR. BANK RM900

3/20/2021 AR-SS CO ASSET DECREASE DR. BANK RM700

BANK ASSET INCREASE CR. AR-SS CO RM700

3/21/2021 BANK ASSET INCREASE DR. BANK RM 4,000

CAPITAL CAPITAL INCREASE CR. CAPITAL RM4,000

3/25/2021 PURCHASES EXPENSES INCREASE DR. PURCHASES RM800

AP- AA CO LIABILITY INCREASE CR. AP - AA CO RM800

3/25/2021 PURCHASES EXPENSES INCREASE DR. PURCHASES RM200

AP- B CO LIABILITY INCREASE CR. AP - B CO RM200

3/25/2021 PURCHASES EXPENSES INCREASE DR. PURCHASES RM1,600

AP- CC CO LIABILITY INCREASE CR. AP - CC CO RM1,600

3/26/2021 SALE REVENUES INCREASE DR. AR-UEE CO RM1,350

AR-UEE CO ASSET INCREASE CR. SALE RM 1,350

3/27/2021 SALE REVENUES INCREASE DR. AR-VV CO RM1,100

AR-VV CO ASSET INCREASE CR. SALE RM 1,100

3/27/2021 SALE REVENUES INCREASE DR. CASH RM260

CASH ASSET INCREASE CR. SALE RM260

3/28/2021 RETURN INWARDS/ SALE RETURN REVENUES DECREASE DR. AR - VV CO RM55

AR-VV CO ASSET DECREASE CR. RETURN INWARDS/ SALE RETURN RM 55

3/30/2021 BANK ASSET DECREASE DR. SALARY EXPENSES RM400

SALARY EXPENSES INCREASE DR. DRAWINGS RM300
DRAWINGS CAPITAL DECREASE CR. BANK RM700

3/31/2021 ELECTRICITY EXPENSES EXPENSES INCREASE DR. ELECTRICITY EXPENSES RM150

TELEPHONE EXPENSES EXPENSES INCREASE DR. TELEPHONE EXPENSES RM50
CASH ASSET DECREASE CR. CASH RM 200