Faculty of Business Management

COMPREHENSIVE PROJECT
INTRODUCTION TO ACCOUNTING (ACC030)

PRE-DIPLOMA (COMMERCE)
BA002/003

Semester October 2023 – February 2024

ADI PUTRA HANIF BIN ABU BAKAR 2023615348 PBA0021E

MUHAMMAD AFIF BIN SABARUDDIN 2023484186 PBA0021E
MUHAMMAD IKHWAN BIN FADZIL 2023884036 PBA0021E
AIMAN SHARIFUDIN BIN ABDUL KARIM 2023636162 PBA0021E
LECTURER NAME: NOR AFIFAH BINTI MUHAMMAD NASIR
 GENERAL JOURNAL
DATE DETAILS DEBIT CREADIT
2023 Bank 120,000
OCT 1 Furniture 30,000
Capital 150,000
2 Purchased 15,000
Bank 15,000
3 Account receivable (Adam Sport Enterprise) 2,600
Sales 2,600
4 Bank 3,000
Purchase return/ return outwards 3,000
5 Cash 700
Sales 700
5 Purchases 8,000
Account Payable 8,000
6 Advertising expense 250
Cash 250
6 Return Inwards 350
Cash 350
7 Bank 2,600
Account receivable (Adam Sport Enterprise) 2,600
8 Drawing 1,300
Purchase 1,300
9 Bank 50,000
Loan 50,000
10 Account Payable (Aiman Supplies SB) 8,000
Bank 8,000
11 Drawing 750
Cash 750
11 Furniture 2,600
Bank 2,600
12 Fixed Deposit 5,000
Bank 5,000
13 Motor vechicle (van) 40,000
Capital 40,000
14 Account receivable (Amir Holdings) 6,000
Sales 6,000
15 Cash 150
Commision 150
16 Sales return/Return Inwards 1,500
Account receivable (Amir Holdings) 1,500
17 Rental Expenses 1,200
 Cash 1,200
17 Purchased 4,500
Account Payable (Aliff Supplies SDN BHD) 4,500
18 Bank 2,000
Account receivable (Amir Holdings) 2,000
18 Registration fee 500
Cash 500
19 Bank 1,500
Sales 1,500
19 Repair expenses 2,000
Bank 2,000
20 Cleaning Service Expenses 200
Cash 200
21 Purchased 400
Cash 400
21 Account Receivable (IT Enterprise) 1,500
Cash 1,500
22 Sales 2,600
Bank 2,600
22 Account Payable (Nana Enterprise) 10,000
Purchased 10,000
23 Sales 5,000
Account Payable (Tok Mahmud Trading) 5,000
23 Delivery Expenses 150
Cash 150
24 Purchase 600
Bank 600
24 Purchases 2,400
Bank 2,400
25 Cash 1,000
Sales 1,000
26 Bank 3,900
Account Payable (Hong Trading) 3,900
26 Account Payable (Nana Trading) 5,000
Cash 5,000
27 Cash 5,000
Account receivable (Tok Mahmud Trading) 5,000
27 Account Payable (Nana Enterprise) 5,000
Bank 5,000
28 Bank 130
Interest Income 130
28 Security Equipment 2,000
 Bank 2,000
28 Account Payable (Hong Trading) 1,000
Bank 1,000
29 Utility Expenses 2,400
Bank 2,400
29 Motor Vechicle 20,000
Capital 20,000
30 Interest Expenses 390
Bank 390
31 Salaries expenses 7,200
Bank 7,200
31 Bank 5,000
Cash 5,000

END OF QUESTION PAPER