Business Accounting Assignment Answers
Content
General Journal
Date
March
Particular
Debit
1 Van
Fixtures
Inventories
Kate
Humphrey
Bank
Cash
Garth
Lily
Capital
(Opening balance in the beginning of the month)
2 Computer and Printer
Officeworld
(Both assets were bought on account)
TOTAL
RM
RM
RM
RM
RM
RM
RM
24,500.00
6,000.00
28,890.00
400.00
1,800.00
12,540.00
450.00
RM
7,000.00
RM
81,580.00
General Journal
Date
April
Particular
Debit
3 Fixtures
Angelo
(Fixtures were bought on credit)
TOTAL
RM
6,400.00
RM
6,400.00
General Journal
Date
May
Particular
19 Van
Debit
RM
3,000.00
RM
3,000.00
Jasper Ltd
(Van was bought on credit)
TOTAL
Credit
RM
RM
RM
600.00
2,000.00
71,980.00
RM
7,000.00
RM
81,580.00
Credit
RM
6,400.00
RM
6,400.00
Credit
RM
3,000.00
RM
3,000.00
Cash Book
Date
Particular
Mar-14
1 Balance b/d
30 Humphrey
Discount
Cash
Bank
RM
RM
2,450.00 RM
1,000.00
Date
12,540.00
Particular
5 Sationery
8 Rent
9 Advertising expenses
25 Bills
26 Wages
Officeworld
31 Balance c/d
RM
Apr-14
1 Balance b/d
6 Elsa
3,450.00 RM
12,540.00
Apr-14
RM
Balance c/d
RM
1,450.00 RM
RM
3,440.00
300.00
RM
1,450.00 RM
2,760.00
6,500.00
May-14
Balance b/d
20 Kate
Tony
Paddy
Humphrey
31
RM
RM
RM
RM
RM
20.00
20.00
40.00
60.00
1,050.00
RM
RM
RM
RM
380.00
380.00
760.00
1,140.00
5 Lily
8 Rent
16 Insurance Premium
29 Wages
Balance c/d
May-14
1 Balance b/d
3 Rent
14 Motor Expenses
17 Drawings
24 Garth
Lily
27 Salaries
30 Rates
Jasper Ltd
RM
140.00 RM
RM
1,050.00 RM
15,342.50
18,002.50
Discount
Cash
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
40.00
227.50
Bank
1,000.00
RM
1,500.00
RM
RM
3,600.00
4,000.00
1,450.00 RM
3,450.00 RM
3,440.00
12,540.00
500.00
500.00
250.00
RM
1,500.00
RM
1,050.00
1,450.00 RM
5,000.00
RM
RM
2,760.00
1,500.00
RM
RM
RM
RM
760.00
4,322.50
5,000.00
660.00
150.00
6,500.00
130.00
200.00
RM
267.50
RM
3,000.00
RM
18,002.50
RETURN INWARDS DAY BOOK
May
18 Tony
Paddy
RM
RM
160.00
180.00
RETURN OUTWARDS DAY BOOK
May
21 Frank
RM
90.00
Date
May
RETURN INWARDS DAY BOOK
Particular
18 Tony
Paddy
TOTAL
Date
May
RETURN OUTWARDS DAY BOOK
Particular
21 Frank
TOTAL
Amount
RM
RM
RM
160.00
180.00
340.00
Amount
RM
RM
90.00
90.00
Date
March
PURCHASES DAY BOOK
Particular
Amount
5 Lily
Total
RM
RM
2,800.00
2,800.00
3 Barnfield
Total
RM
RM
2,100.00
2,100.00
4 Garth
Lampard
Shinji
Frank
22 John
Leslie
Total
RM
RM
RM
RM
RM
RM
RM
200.00
560.00
380.00
690.00
890.00
720.00
3,440.00
April
May
Date
April
PURCHASES DAY BOOK
Particular
3 Barnfield
Total
Date
May
PURCHASES DAY BOOK
Particular
4 Garth
Lampard
Shinji
Frank
22 John
Leslie
Total
Amount
RM
RM
2,100.00
2,100.00
Amount
RM
RM
RM
RM
RM
RM
RM
200.00
560.00
380.00
690.00
890.00
720.00
3,440.00
SALES DAY BOOK
Date
March
Particular
Amount
11 Elsa
TOTAL
RM
RM
5,000.00
5,000.00
4 Carla
TOTAL
RM
RM
750.00
750.00
7 Tony
Winston
Paddy
Cando
Debbie
Humphrey
18 Winston
Kagawa
TOTAL
RM
RM
RM
RM
RM
RM
RM
RM
RM
560.00
780.00
980.00
480.00
1,180.00
400.00
220.00
670.00
5,270.00
April
May
SALES DAY BOOK
Date
March
Particular
Amount
11 Elsa
TOTAL
RM
RM
5,000.00
5,000.00
SALES DAY BOOK
Date
April
Particular
Amount
4 Carla
TOTAL
RM
RM
750.00
750.00
SALES DAY BOOK
Date
May
Particular
7 Tony
Winston
Paddy
Cando
Debbie
Humphrey
18 Winston
Kagawa
Amount
RM
RM
RM
RM
RM
RM
RM
RM
560.00
780.00
980.00
480.00
1,180.00
400.00
220.00
670.00
TOTAL
RM
5,270.00
Humphrey
March
1 Balance b/d
RM
1,800.00
RM
1,800.00
1 Balance b/d
RM
800.00
1 Balance b/d
Sales
RM
RM
RM
800.00
400.00
1,200.00
30 Cash
31 Balance c/d
April
30 Balance c/d
May
RM
Kate
may
400.00
RM
400.00
March
1 Balance b/d
20 Bank
Discount Allowed
20 Bank
Discount Allowed
Tony
May
7 Sales
RM
560.00
RM
560.00
18 Return Inwards
Bank
Discount Allowed
Paddy
May
7 Sales
RM
980.00
RM
980.00
Inventories
18 Return Inwards
Bank
Discount Allowed
Mar-14
1 Balance b/d
Apr-14
1 Balance b/d
RM
RM
28,890.00
Mar-14
31 Balance c/d
28,890.00
Apr-14
30 Balance c/d
May-14
31 Balance c/d
May-14
1 Balance b/d
RM
28,890.00
Jun-14
1 Balance b/d
RM
28,890.00
Kate
Mar-14
1 Balance b/d
Apr-14
1 Balance b/d
May-14
1 Balance b/d
RM
RM
400.00
Mar-14
31 Balance c/d
400.00
Apr-14
30 Balance c/d
RM
400.00
RM
400.00
May-14
20 Bank
Discounts Allowed
RM
RM
RM
1,000.00
800.00
1,800.00
RM
800.00
RM
RM
RM
1,140.00
60.00
1,200.00
RM
RM
RM
380.00
20.00
400.00
RM
RM
RM
RM
160.00
380.00
20.00
560.00
RM
RM
RM
RM
180.00
760.00
40.00
980.00
RM
28,890.00
RM
28,890.00
RM
28,890.00
RM
400.00
RM
400.00
RM
RM
RM
380.00
20.00
400.00
1 Balance b/d
RM
1 Balance b/d
RM
Balance b/d
Jasper Ltd
RM
RM
RM
Van
March
24,500.00
April
24,500.00
May
24,500.00
3,000.00
27,500.00
Balance b/d
RM
27,500.00
March
April
May
March
1 Balance b/d
RM
1 Balance b/d
3 Angelo
RM
RM
RM
Balance b/d
RM
April
May
Fixtures
March
6,000.00
April
6,000.00
6,400.00
12,400.00
May
12,400.00
31 Balance c/d
30 Balance c/d
31 Balance c/d
31 Balance c/d
30 Balance c/d
31 Balance c/d
June
1 Balance b/d
12400
Officeworld
March
4000
3000
7000
March
26 Bank
32 Balance c/d
2 Computer & Printer
April
1 Balance b/d
2 Officeworld
RM
Computer & Printer
March
7,000.00
31 Balance c/d
1 Balance b/d
RM
7,000.00
March
April
5 Cash
RM
1 Balance b/d
RM
1 Balance b/d
RM
Stationery
March
1,000.00
April
1,000.00
May
1,000.00
1 Balance b/d
RM
1,000.00
March
April
May
31 Balance c/d
30 Balance c/d
31 Balance c/d
June
March
31 Balance c/d
Account Payables
March
2800
5 Purchases
April
1 Balance b/d
Advertising Expenses
March
9 Cash
500
1 Balance b/d
500
Balance c/d
April
Bills
March
25 Cash
500
Angelo
April
3 Fixtures
Carla
April
3 Sales
750
Insurance Premium
April
16 Cash
150
March
1 Balance b/d
RM
Kate
March
400.00
April
31 Balance c/d
April
1 Balance b/d
RM
400.00
May
30 Balance c/d
May
1 Balance b/d
RM
400.00
RM
400.00
20 Bank
Discount Allowed
Humphery
Mar-14
1 Balance b/d
Apr-14
1 Balance b/d
RM
1,800.00
RM
1,800.00
RM
800.00
Mar-14
30 Bank
31 Balance c/d
Apr-14
30 Balance c/d
May-14
1 Balance b/d
7 Sales
RM
RM
RM
May-14
20 Bank
Discounts Allowed
800.00
400.00
1,200.00
Computer and Printer
March
March
2 Officeworld
RM
7,000.00
April
31 Balance c/d
April
1 Balance b/d
RM
7,000.00
May
30 Balance c/d
May
1 Balance b/d
RM
7,000.00
31 Balance c/d
1 Balance b/d
RM
7,000.00
RM
Stationery
March
1,000.00
June
March
5 Cash
April
31 Balance c/d
April
1 Balance b/d
RM
1,000.00
May
30 Balance c/d
May
1 Balance b/d
RM
1,000.00
31 Balance c/d
1 Balance b/d
RM
1,000.00
8 Bank
RM
Rent
March
1,500.00
1 Balance b/d
8 Bank
RM
RM
RM
1,500.00
1,500.00
3,000.00
June
March
April
31 Balance c/d
April
30 Balance c/d
May
May
1 Balance b/d
3 Bank
RM
RM
RM
3,000.00
1,500.00
4,500.00
1 Balance b/d
RM
4,500.00
31 Balance c/d
June
March
9 Cash
RM
Advertising Expenses
March
500.00
31 Balance c/d
April
April
1 Balance b/d
RM
500.00
May
30 Balance c/d
May
1 Balance b/d
RM
500.00
1 Balance b/d
RM
500.00
31 Balance c/d
June
March
11 Sales
RM
Elsa
March
5,000.00
April
31 Balance c/d
April
1 Balance b/d
RM
5,000.00
RM
5,000.00
May
6 Bank
30 Balance c/d
May
1 Balance b/d
RM
4,700.00
1 Balance b/d
RM
4,700.00
31 Balance c/d
June
March
25 Cash
RM
Bills
March
500.00
31 Balance c/d
April
April
1 Balance b/d
RM
500.00
May
30 Balance b/d
May
1 Balance b/d
RM
5,000.00
1 Balance b/d
RM
500.00
31 Balance c/d
June
March
26 Bank
RM
Wages and Salaries
March
3,600.00
31 Balance c/d
April
April
1 Balance b/d
29 Bank
RM
RM
RM
3,600.00
5,000.00
8,600.00
May
30 Balance c/d
May
1 Balance b/d
27 Bank
RM
RM
RM
8,600.00
5,000.00
13,600.00
31 Balance c/d
1 Balance b/d
RM
30 Balance c/d
RM
13,600.00
Angelo
April
6,400.00
June
April
May
3 Fixtures
May
31 Balance c/d
RM
6,400.00
1 Balance b/d
June
1 Balance b/d
April
30 Balance c/d
RM
Barnfield
April
2,100.00
May
3 Purchase
May
31 Balance c/d
RM
2,100.00
1 Balance b/d
June
1 Balance b/d
April
4 Sales
RM
Carla
April
750.00
May
30 Balance c/d
May
1 Balance b/d
RM
750.00
1 Balance b/d
RM
750.00
31 Balance c/d
June
April
16 Cash
RM
Insurance Premium
April
150.00
30 Balance c/d
May
May
1 Balance b/d
RM
150.00
31 Balance c/d
1 Balance b/d
RM
150.00
RM
Lampard
May
560.00
June
May
31 Balance c/d
4 Purchase
June
1 Balance b/d
RM
Drawings
May
200.00
RM
200.00
May
17 Cash
June
1 Balance b/d
Kagawa
31 Balance c/d
May
May
18 Sales
RM
670.00
RM
670.00
31 Balance c/d
June
1 Balance b/d
RM
Jasper Ltd
May
3,000.00
RM
RM
RM
RM
RM
Discounts Allowed
May
20.00
31 Balance c/d
20.00
40.00
60.00
140.00
May
31 Bank
May
20 Kate
Tony
Paddy
Humphery
19 Van
June
1 Balance b/d
RM
May
31 Balance c/d
RM
RM
140.00
Discounts Received
May
267.50
24 Garth
Lily
267.50
June
1 Balance b/d
May
31 Balance c/d
RM
John
May
890.00
22 Purchase
June
1 Balance b/d
May
31 Balance c/d
RM
Leslie
May
720.00
22 Purchase
June
1 Balance b/d
RM
Salaries
May
5,000.00
RM
5,000.00
May
27 Bank
31 Balance c/d
June
1 Balance b/d
May
31 Balance c/d
RM
Shinji
May
380.00
4 Purchase
June
1 Blance b/d
May
21 Return Outwards
31 Balance c/d
RM
RM
RM
Frank
May
90.00
600.00
690.00
4 Purchase
June
1 Balance b/d
RM
Tony
May
560.00
RM
560.00
May
7 Sales
May
Winston
May
18 Return Inwards
20 Bank
Discounts Allowed
7 Sales
18 Sales
RM
RM
RM
780.00
220.00
1,000.00
RM
1,000.00
31 Balance c/d
June
1 Balance b/d
RM
Paddy
May
980.00
RM
980.00
7 Sales
RM
Cando
May
480.00
1 Balance b/d
RM
480.00
May
7 Sales
May
18 Return Inwards
20 Bank
Discounts Allowed
31 Balance c/d
June
7 Sales
RM
Debbie
May
1,180.00
1 Balance b/d
RM
1,180.00
May
31 Balance c/d
June
RM
Motor Expenses
May
130.00
RM
130.00
May
14 Cash
31 Balance c/d
June
1 Balance b/d
March
1 Balance b/d
April
RM
Inventories
March
28,890.00
April
31 Balance c/d
1 Balance b/d
RM
28,890.00
May
30 Balance c/d
May
1 Balance b/d
RM
28,890.00
31 Balance c/d
1 Balance b/d
RM
28,890.00
RM
Capital
March
71,980.00
June
March
31 Balance c/d
April
1 Balance b/d
April
30 Balance c/d
RM
71,980.00
May
1 Balance b/d
May
31 Balance c/d
RM
71,980.00
1 Balance b/d
June
1 Balance b/d
March
31 Balance c/d
RM
Sales
Match
5,000.00
April
31 Credit sales for the mont
April
30 Balance c/d
RM
5,750.00
RM
5,750.00
May
1 Balance b/d
30 Credit sales for the mont
May
31 Balance c/d
RM
11,020.00
RM
11,020.00
1 Balance b/d
31 Credit sales for the mont
June
1 Balance b/d
March
31 Credit purchases for the
RM
Purchases
March
2,800.00
31 Balance c/d
April
April
1 Balance b/d
30 Credit purchases for the
RM
RM
RM
2,800.00
2,100.00
4,900.00
May
30 Balance c/d
May
1 Balance b/d
30 Credit purchases for the
RM
RM
RM
4,900.00
3,440.00
8,340.00
RM
8,340.00
31 Balance c/d
June
1 Balance b/d
May
31 Total return inwards for t RM
Return Inwards
May
340.00
31 Balance c/d
June
1 Balance b/d
RM
May
31 Balance c/d
RM
340.00
Return Outwards
May
90.00
31 Total return inwards for t
June
1 Balance b/d
RM
Rates
2014
May
660.00
RM
660.00
2014
May
30 Bank
2014
June
1 Balance b/d
2014
March
Elsa
2014
March
31 Balance c/d
11 Sales
RM
5,000.00
2014
April
31 Balance c/d
2014
April
1 Balance b/d
RM
5,000.00
RM
5,000.00
2014
May
6 Bank
30 Balance c/d
2014
May
1 Balance b/d
RM
4,700.00
1 Balance b/d
RM
4,700.00
2014
June
31 Balance c/d
RM
24,500.00
RM
24,500.00
RM
27,500.00
RM
27,500.00
RM
6,000.00
Garth
March
RM
12,400.00
31 Balance c/d
April
RM
12,400.00
30 Balance c/d
May
RM
12,400.00
24 Bank
Discount Received
Lily
7000
March
Balance c/d
7000
3000
2014
April
5 Cash
Balance c/d
May
24 Bank
Discount Received
RM
7,000.00
Purchases
March
5 Account Payables
April
1 Balance b/d
3 Barnfield
May
RM
1,000.00
RM
1,000.00
RM
1,000.00
Balance b/d
4 Garth
Lampard
Shinji
Frank
22 John
Leslie
May
Balance b/d
Rent
March
2800
8 Bank
April
2800
1 Balance b/d
Bank
Sales
March
500
31 Balance c/d
Wages
March
26 Bank
Balance b/d
29 Bank
Barnfield
6400
Elsa
March
11 Sales
April
1 Balance b/d
Jasper Ltd
RM
400.00
RM
400.00
RM
RM
RM
380.00
20.00
400.00
RM
RM
RM
1,000.00
800.00
1,800.00
RM
800.00
RM
RM
RM
1,140.00
60.00
1,200.00
Officeworld
March
RM
7,000.00
RM
7,000.00
26 Bank
31 Balance c/d
April
30 Balance c/d
RM
7,000.00
May
31 Balance c/d
RM
1,000.00
RM
1,000.00
RM
1,000.00
RM
1,500.00
RM
3,000.00
RM
3,000.00
RM
4,500.00
RM
4,500.00
RM
500.00
RM
500.00
RM
500.00
RM
5,000.00
RM
RM
RM
300.00
4,700.00
5,000.00
RM
4,700.00
RM
500.00
RM
500.00
RM
500.00
RM
3,600.00
RM
8,600.00
RM
8,600.00
RM
13,600.00
RM
13,600.00
RM
6,400.00
RM
6,400.00
RM
6,400.00
RM
2,100.00
RM
2,100.00
RM
2,100.00
RM
750.00
RM
750.00
RM
150.00
RM
150.00
RM
560.00
RM
560.00
RM
200.00
RM
670.00
RM
3,000.00
RM
140.00
RM
140.00
RM
RM
RM
40.00
227.50
267.50
RM
267.50
RM
890.00
RM
890.00
RM
720.00
RM
720.00
RM
5,000.00
RM
380.00
RM
380.00
RM
690.00
RM
690.00
RM
600.00
RM
RM
RM
RM
160.00
20.00
380.00
560.00
RM
1,000.00
RM
1,000.00
RM
RM
RM
RM
180.00
760.00
40.00
980.00
RM
480.00
RM
1,180.00
RM
130.00
RM
28,890.00
RM
28,890.00
RM
28,890.00
RM
71,980.00
RM
71,980.00
RM
71,980.00
RM
71,980.00
RM
5,000.00
RM
RM
RM
5,000.00
750.00
5,750.00
RM
RM
RM
5,750.00
5,270.00
11,020.00
RM
11,020.00
RM
2,800.00
RM
4,900.00
RM
4,900.00
RM
8,340.00
RM
8,340.00
RM
340.00
RM
90.00
RM
90.00
RM
660.00
RM
5,000.00
RM
RM
RM
300.00
4,700.00
5,000.00
RM
4,700.00
RM
RM
RM
Garth
March
600.00
April
600.00
May
760.00
40.00
800.00
RM
Lily
March
4,800.00
RM
4,800.00
RM
RM
1 Balance b/d
RM
600.00
1 Balance b/d
RM
600.00
1 Balance b/d
Purchases
RM
RM
RM
600.00
200.00
800.00
1 Balance b/d
5 Purchases
RM
RM
RM
2,000.00
2,800.00
4,800.00
1 Balance b/d
RM
4,800.00
RM
4,800.00
RM
4,550.00
RM
4,550.00
31 Balance c/d
RM
2,800.00
30 Balance c/d
RM
4,900.00
2014
April
RM
RM
RM
250.00
4,550.00
4,800.00
May
RM
RM
RM
RM
RM
RM
4,322.50
227.50
4,550.00
Purchases
March
2,800.00
April
2,800.00
2,100.00
Balance b/d
RM
4,900.00
RM
4,900.00
RM
8,340.00
May
RM
RM
RM
RM
RM
RM
RM
RM
4,900.00
200.00
560.00
380.00
690.00
890.00
720.00
8,340.00
RM
8,340.00
Rent
1500
Balance c/d
Balance c/d
1500
1500
1500
Sales
March
5000
April
11 Elsa
5000
1 Balance b/d
4 Carla
5000
750
Balance c/d
3600
Wages
3600
3600
5000
Barnfield
April
3 Purchases
2100
Elsa
March
5000
5000
31 Balance c/d
6 Bank
5000
300
Jasper Ltd
May
19 Van
3000
Officeworld
March
RM
RM
RM
4,000.00
3,000.00
7,000.00
2 Computers and printer
RM
7,000.00
RM
7,000.00
1 Balance b/d
RM
3,000.00
1 Balance b/d
RM
3,000.00
1 Balance b/d
RM
3,000.00
April
RM
3,000.00
May
RM
3,000.00
June
Cash
Bank
Capital
Purchases
Sales
Van
Fixtures
Inventories
Office Equipment
Officeworld
Stationery
Rent
Advertising Expenses
Elsa
Bills
Wages and Salaries
Angelo
Barnfield
Carla
Insurance Premium
Lampard
Shinji
Frank
Debbie
Cando
Winston
Motor Expenses
Drawings
Kagawa
Return inwards
Return outwards
Discount allowed
Discount received
John
Leslie
Rates
B.Berry
Trial balance as at 31 May 2014
Debit
RM
720.00
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
Credit
RM
RM
15,342.50
73,980.00
RM
11,020.00
RM
3,000.00
RM
RM
6,400.00
2,100.00
RM
RM
RM
560.00
380.00
600.00
RM
90.00
RM
RM
RM
267.50
890.00
720.00
115,350.00 RM
115,350.00
8,340.00
27,500.00
12,400.00
28,890.00
7,000.00
1,000.00
4,500.00
500.00
4,700.00
500.00
13,600.00
750.00
150.00
1,180.00
480.00
1,000.00
130.00
200.00
670.00
340.00
140.00
660.00
Date
March
Particular
Debit
1 Van
Fixtures
Inventories
Kate
Humphrey
Bank
Cash
Garth
Lily
Capital
(Opening balance in the beginning of the month)
2 Computer and Printer
Officeworld
(Both assets were bought on account)
TOTAL
RM
RM
RM
RM
RM
RM
RM
24,500.00
6,000.00
28,890.00
400.00
1,800.00
12,540.00
450.00
RM
7,000.00
RM
81,580.00
General Journal
Date
April
Particular
Debit
3 Fixtures
Angelo
(Fixtures were bought on credit)
TOTAL
RM
6,400.00
RM
6,400.00
General Journal
Date
May
Particular
19 Van
Debit
RM
3,000.00
RM
3,000.00
Jasper Ltd
(Van was bought on credit)
TOTAL
Credit
RM
RM
RM
600.00
2,000.00
71,980.00
RM
7,000.00
RM
81,580.00
Credit
RM
6,400.00
RM
6,400.00
Credit
RM
3,000.00
RM
3,000.00
Cash Book
Date
Particular
Mar-14
1 Balance b/d
30 Humphrey
Discount
Cash
Bank
RM
RM
2,450.00 RM
1,000.00
Date
12,540.00
Particular
5 Sationery
8 Rent
9 Advertising expenses
25 Bills
26 Wages
Officeworld
31 Balance c/d
RM
Apr-14
1 Balance b/d
6 Elsa
3,450.00 RM
12,540.00
Apr-14
RM
Balance c/d
RM
1,450.00 RM
RM
3,440.00
300.00
RM
1,450.00 RM
2,760.00
6,500.00
May-14
Balance b/d
20 Kate
Tony
Paddy
Humphrey
31
RM
RM
RM
RM
RM
20.00
20.00
40.00
60.00
1,050.00
RM
RM
RM
RM
380.00
380.00
760.00
1,140.00
5 Lily
8 Rent
16 Insurance Premium
29 Wages
Balance c/d
May-14
1 Balance b/d
3 Rent
14 Motor Expenses
17 Drawings
24 Garth
Lily
27 Salaries
30 Rates
Jasper Ltd
RM
140.00 RM
RM
1,050.00 RM
15,342.50
18,002.50
Discount
Cash
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
40.00
227.50
Bank
1,000.00
RM
1,500.00
RM
RM
3,600.00
4,000.00
1,450.00 RM
3,450.00 RM
3,440.00
12,540.00
500.00
500.00
250.00
RM
1,500.00
RM
1,050.00
1,450.00 RM
5,000.00
RM
RM
2,760.00
1,500.00
RM
RM
RM
RM
760.00
4,322.50
5,000.00
660.00
150.00
6,500.00
130.00
200.00
RM
267.50
RM
3,000.00
RM
18,002.50
RETURN INWARDS DAY BOOK
May
18 Tony
Paddy
RM
RM
160.00
180.00
RETURN OUTWARDS DAY BOOK
May
21 Frank
RM
90.00
Date
May
RETURN INWARDS DAY BOOK
Particular
18 Tony
Paddy
TOTAL
Date
May
RETURN OUTWARDS DAY BOOK
Particular
21 Frank
TOTAL
Amount
RM
RM
RM
160.00
180.00
340.00
Amount
RM
RM
90.00
90.00
Date
March
PURCHASES DAY BOOK
Particular
Amount
5 Lily
Total
RM
RM
2,800.00
2,800.00
3 Barnfield
Total
RM
RM
2,100.00
2,100.00
4 Garth
Lampard
Shinji
Frank
22 John
Leslie
Total
RM
RM
RM
RM
RM
RM
RM
200.00
560.00
380.00
690.00
890.00
720.00
3,440.00
April
May
Date
April
PURCHASES DAY BOOK
Particular
3 Barnfield
Total
Date
May
PURCHASES DAY BOOK
Particular
4 Garth
Lampard
Shinji
Frank
22 John
Leslie
Total
Amount
RM
RM
2,100.00
2,100.00
Amount
RM
RM
RM
RM
RM
RM
RM
200.00
560.00
380.00
690.00
890.00
720.00
3,440.00
SALES DAY BOOK
Date
March
Particular
Amount
11 Elsa
TOTAL
RM
RM
5,000.00
5,000.00
4 Carla
TOTAL
RM
RM
750.00
750.00
7 Tony
Winston
Paddy
Cando
Debbie
Humphrey
18 Winston
Kagawa
TOTAL
RM
RM
RM
RM
RM
RM
RM
RM
RM
560.00
780.00
980.00
480.00
1,180.00
400.00
220.00
670.00
5,270.00
April
May
SALES DAY BOOK
Date
March
Particular
Amount
11 Elsa
TOTAL
RM
RM
5,000.00
5,000.00
SALES DAY BOOK
Date
April
Particular
Amount
4 Carla
TOTAL
RM
RM
750.00
750.00
SALES DAY BOOK
Date
May
Particular
7 Tony
Winston
Paddy
Cando
Debbie
Humphrey
18 Winston
Kagawa
Amount
RM
RM
RM
RM
RM
RM
RM
RM
560.00
780.00
980.00
480.00
1,180.00
400.00
220.00
670.00
TOTAL
RM
5,270.00
Humphrey
March
1 Balance b/d
RM
1,800.00
RM
1,800.00
1 Balance b/d
RM
800.00
1 Balance b/d
Sales
RM
RM
RM
800.00
400.00
1,200.00
30 Cash
31 Balance c/d
April
30 Balance c/d
May
RM
Kate
may
400.00
RM
400.00
March
1 Balance b/d
20 Bank
Discount Allowed
20 Bank
Discount Allowed
Tony
May
7 Sales
RM
560.00
RM
560.00
18 Return Inwards
Bank
Discount Allowed
Paddy
May
7 Sales
RM
980.00
RM
980.00
Inventories
18 Return Inwards
Bank
Discount Allowed
Mar-14
1 Balance b/d
Apr-14
1 Balance b/d
RM
RM
28,890.00
Mar-14
31 Balance c/d
28,890.00
Apr-14
30 Balance c/d
May-14
31 Balance c/d
May-14
1 Balance b/d
RM
28,890.00
Jun-14
1 Balance b/d
RM
28,890.00
Kate
Mar-14
1 Balance b/d
Apr-14
1 Balance b/d
May-14
1 Balance b/d
RM
RM
400.00
Mar-14
31 Balance c/d
400.00
Apr-14
30 Balance c/d
RM
400.00
RM
400.00
May-14
20 Bank
Discounts Allowed
RM
RM
RM
1,000.00
800.00
1,800.00
RM
800.00
RM
RM
RM
1,140.00
60.00
1,200.00
RM
RM
RM
380.00
20.00
400.00
RM
RM
RM
RM
160.00
380.00
20.00
560.00
RM
RM
RM
RM
180.00
760.00
40.00
980.00
RM
28,890.00
RM
28,890.00
RM
28,890.00
RM
400.00
RM
400.00
RM
RM
RM
380.00
20.00
400.00
1 Balance b/d
RM
1 Balance b/d
RM
Balance b/d
Jasper Ltd
RM
RM
RM
Van
March
24,500.00
April
24,500.00
May
24,500.00
3,000.00
27,500.00
Balance b/d
RM
27,500.00
March
April
May
March
1 Balance b/d
RM
1 Balance b/d
3 Angelo
RM
RM
RM
Balance b/d
RM
April
May
Fixtures
March
6,000.00
April
6,000.00
6,400.00
12,400.00
May
12,400.00
31 Balance c/d
30 Balance c/d
31 Balance c/d
31 Balance c/d
30 Balance c/d
31 Balance c/d
June
1 Balance b/d
12400
Officeworld
March
4000
3000
7000
March
26 Bank
32 Balance c/d
2 Computer & Printer
April
1 Balance b/d
2 Officeworld
RM
Computer & Printer
March
7,000.00
31 Balance c/d
1 Balance b/d
RM
7,000.00
March
April
5 Cash
RM
1 Balance b/d
RM
1 Balance b/d
RM
Stationery
March
1,000.00
April
1,000.00
May
1,000.00
1 Balance b/d
RM
1,000.00
March
April
May
31 Balance c/d
30 Balance c/d
31 Balance c/d
June
March
31 Balance c/d
Account Payables
March
2800
5 Purchases
April
1 Balance b/d
Advertising Expenses
March
9 Cash
500
1 Balance b/d
500
Balance c/d
April
Bills
March
25 Cash
500
Angelo
April
3 Fixtures
Carla
April
3 Sales
750
Insurance Premium
April
16 Cash
150
March
1 Balance b/d
RM
Kate
March
400.00
April
31 Balance c/d
April
1 Balance b/d
RM
400.00
May
30 Balance c/d
May
1 Balance b/d
RM
400.00
RM
400.00
20 Bank
Discount Allowed
Humphery
Mar-14
1 Balance b/d
Apr-14
1 Balance b/d
RM
1,800.00
RM
1,800.00
RM
800.00
Mar-14
30 Bank
31 Balance c/d
Apr-14
30 Balance c/d
May-14
1 Balance b/d
7 Sales
RM
RM
RM
May-14
20 Bank
Discounts Allowed
800.00
400.00
1,200.00
Computer and Printer
March
March
2 Officeworld
RM
7,000.00
April
31 Balance c/d
April
1 Balance b/d
RM
7,000.00
May
30 Balance c/d
May
1 Balance b/d
RM
7,000.00
31 Balance c/d
1 Balance b/d
RM
7,000.00
RM
Stationery
March
1,000.00
June
March
5 Cash
April
31 Balance c/d
April
1 Balance b/d
RM
1,000.00
May
30 Balance c/d
May
1 Balance b/d
RM
1,000.00
31 Balance c/d
1 Balance b/d
RM
1,000.00
8 Bank
RM
Rent
March
1,500.00
1 Balance b/d
8 Bank
RM
RM
RM
1,500.00
1,500.00
3,000.00
June
March
April
31 Balance c/d
April
30 Balance c/d
May
May
1 Balance b/d
3 Bank
RM
RM
RM
3,000.00
1,500.00
4,500.00
1 Balance b/d
RM
4,500.00
31 Balance c/d
June
March
9 Cash
RM
Advertising Expenses
March
500.00
31 Balance c/d
April
April
1 Balance b/d
RM
500.00
May
30 Balance c/d
May
1 Balance b/d
RM
500.00
1 Balance b/d
RM
500.00
31 Balance c/d
June
March
11 Sales
RM
Elsa
March
5,000.00
April
31 Balance c/d
April
1 Balance b/d
RM
5,000.00
RM
5,000.00
May
6 Bank
30 Balance c/d
May
1 Balance b/d
RM
4,700.00
1 Balance b/d
RM
4,700.00
31 Balance c/d
June
March
25 Cash
RM
Bills
March
500.00
31 Balance c/d
April
April
1 Balance b/d
RM
500.00
May
30 Balance b/d
May
1 Balance b/d
RM
5,000.00
1 Balance b/d
RM
500.00
31 Balance c/d
June
March
26 Bank
RM
Wages and Salaries
March
3,600.00
31 Balance c/d
April
April
1 Balance b/d
29 Bank
RM
RM
RM
3,600.00
5,000.00
8,600.00
May
30 Balance c/d
May
1 Balance b/d
27 Bank
RM
RM
RM
8,600.00
5,000.00
13,600.00
31 Balance c/d
1 Balance b/d
RM
30 Balance c/d
RM
13,600.00
Angelo
April
6,400.00
June
April
May
3 Fixtures
May
31 Balance c/d
RM
6,400.00
1 Balance b/d
June
1 Balance b/d
April
30 Balance c/d
RM
Barnfield
April
2,100.00
May
3 Purchase
May
31 Balance c/d
RM
2,100.00
1 Balance b/d
June
1 Balance b/d
April
4 Sales
RM
Carla
April
750.00
May
30 Balance c/d
May
1 Balance b/d
RM
750.00
1 Balance b/d
RM
750.00
31 Balance c/d
June
April
16 Cash
RM
Insurance Premium
April
150.00
30 Balance c/d
May
May
1 Balance b/d
RM
150.00
31 Balance c/d
1 Balance b/d
RM
150.00
RM
Lampard
May
560.00
June
May
31 Balance c/d
4 Purchase
June
1 Balance b/d
RM
Drawings
May
200.00
RM
200.00
May
17 Cash
June
1 Balance b/d
Kagawa
31 Balance c/d
May
May
18 Sales
RM
670.00
RM
670.00
31 Balance c/d
June
1 Balance b/d
RM
Jasper Ltd
May
3,000.00
RM
RM
RM
RM
RM
Discounts Allowed
May
20.00
31 Balance c/d
20.00
40.00
60.00
140.00
May
31 Bank
May
20 Kate
Tony
Paddy
Humphery
19 Van
June
1 Balance b/d
RM
May
31 Balance c/d
RM
RM
140.00
Discounts Received
May
267.50
24 Garth
Lily
267.50
June
1 Balance b/d
May
31 Balance c/d
RM
John
May
890.00
22 Purchase
June
1 Balance b/d
May
31 Balance c/d
RM
Leslie
May
720.00
22 Purchase
June
1 Balance b/d
RM
Salaries
May
5,000.00
RM
5,000.00
May
27 Bank
31 Balance c/d
June
1 Balance b/d
May
31 Balance c/d
RM
Shinji
May
380.00
4 Purchase
June
1 Blance b/d
May
21 Return Outwards
31 Balance c/d
RM
RM
RM
Frank
May
90.00
600.00
690.00
4 Purchase
June
1 Balance b/d
RM
Tony
May
560.00
RM
560.00
May
7 Sales
May
Winston
May
18 Return Inwards
20 Bank
Discounts Allowed
7 Sales
18 Sales
RM
RM
RM
780.00
220.00
1,000.00
RM
1,000.00
31 Balance c/d
June
1 Balance b/d
RM
Paddy
May
980.00
RM
980.00
7 Sales
RM
Cando
May
480.00
1 Balance b/d
RM
480.00
May
7 Sales
May
18 Return Inwards
20 Bank
Discounts Allowed
31 Balance c/d
June
7 Sales
RM
Debbie
May
1,180.00
1 Balance b/d
RM
1,180.00
May
31 Balance c/d
June
RM
Motor Expenses
May
130.00
RM
130.00
May
14 Cash
31 Balance c/d
June
1 Balance b/d
March
1 Balance b/d
April
RM
Inventories
March
28,890.00
April
31 Balance c/d
1 Balance b/d
RM
28,890.00
May
30 Balance c/d
May
1 Balance b/d
RM
28,890.00
31 Balance c/d
1 Balance b/d
RM
28,890.00
RM
Capital
March
71,980.00
June
March
31 Balance c/d
April
1 Balance b/d
April
30 Balance c/d
RM
71,980.00
May
1 Balance b/d
May
31 Balance c/d
RM
71,980.00
1 Balance b/d
June
1 Balance b/d
March
31 Balance c/d
RM
Sales
Match
5,000.00
April
31 Credit sales for the mont
April
30 Balance c/d
RM
5,750.00
RM
5,750.00
May
1 Balance b/d
30 Credit sales for the mont
May
31 Balance c/d
RM
11,020.00
RM
11,020.00
1 Balance b/d
31 Credit sales for the mont
June
1 Balance b/d
March
31 Credit purchases for the
RM
Purchases
March
2,800.00
31 Balance c/d
April
April
1 Balance b/d
30 Credit purchases for the
RM
RM
RM
2,800.00
2,100.00
4,900.00
May
30 Balance c/d
May
1 Balance b/d
30 Credit purchases for the
RM
RM
RM
4,900.00
3,440.00
8,340.00
RM
8,340.00
31 Balance c/d
June
1 Balance b/d
May
31 Total return inwards for t RM
Return Inwards
May
340.00
31 Balance c/d
June
1 Balance b/d
RM
May
31 Balance c/d
RM
340.00
Return Outwards
May
90.00
31 Total return inwards for t
June
1 Balance b/d
RM
Rates
2014
May
660.00
RM
660.00
2014
May
30 Bank
2014
June
1 Balance b/d
2014
March
Elsa
2014
March
31 Balance c/d
11 Sales
RM
5,000.00
2014
April
31 Balance c/d
2014
April
1 Balance b/d
RM
5,000.00
RM
5,000.00
2014
May
6 Bank
30 Balance c/d
2014
May
1 Balance b/d
RM
4,700.00
1 Balance b/d
RM
4,700.00
2014
June
31 Balance c/d
RM
24,500.00
RM
24,500.00
RM
27,500.00
RM
27,500.00
RM
6,000.00
Garth
March
RM
12,400.00
31 Balance c/d
April
RM
12,400.00
30 Balance c/d
May
RM
12,400.00
24 Bank
Discount Received
Lily
7000
March
Balance c/d
7000
3000
2014
April
5 Cash
Balance c/d
May
24 Bank
Discount Received
RM
7,000.00
Purchases
March
5 Account Payables
April
1 Balance b/d
3 Barnfield
May
RM
1,000.00
RM
1,000.00
RM
1,000.00
Balance b/d
4 Garth
Lampard
Shinji
Frank
22 John
Leslie
May
Balance b/d
Rent
March
2800
8 Bank
April
2800
1 Balance b/d
Bank
Sales
March
500
31 Balance c/d
Wages
March
26 Bank
Balance b/d
29 Bank
Barnfield
6400
Elsa
March
11 Sales
April
1 Balance b/d
Jasper Ltd
RM
400.00
RM
400.00
RM
RM
RM
380.00
20.00
400.00
RM
RM
RM
1,000.00
800.00
1,800.00
RM
800.00
RM
RM
RM
1,140.00
60.00
1,200.00
Officeworld
March
RM
7,000.00
RM
7,000.00
26 Bank
31 Balance c/d
April
30 Balance c/d
RM
7,000.00
May
31 Balance c/d
RM
1,000.00
RM
1,000.00
RM
1,000.00
RM
1,500.00
RM
3,000.00
RM
3,000.00
RM
4,500.00
RM
4,500.00
RM
500.00
RM
500.00
RM
500.00
RM
5,000.00
RM
RM
RM
300.00
4,700.00
5,000.00
RM
4,700.00
RM
500.00
RM
500.00
RM
500.00
RM
3,600.00
RM
8,600.00
RM
8,600.00
RM
13,600.00
RM
13,600.00
RM
6,400.00
RM
6,400.00
RM
6,400.00
RM
2,100.00
RM
2,100.00
RM
2,100.00
RM
750.00
RM
750.00
RM
150.00
RM
150.00
RM
560.00
RM
560.00
RM
200.00
RM
670.00
RM
3,000.00
RM
140.00
RM
140.00
RM
RM
RM
40.00
227.50
267.50
RM
267.50
RM
890.00
RM
890.00
RM
720.00
RM
720.00
RM
5,000.00
RM
380.00
RM
380.00
RM
690.00
RM
690.00
RM
600.00
RM
RM
RM
RM
160.00
20.00
380.00
560.00
RM
1,000.00
RM
1,000.00
RM
RM
RM
RM
180.00
760.00
40.00
980.00
RM
480.00
RM
1,180.00
RM
130.00
RM
28,890.00
RM
28,890.00
RM
28,890.00
RM
71,980.00
RM
71,980.00
RM
71,980.00
RM
71,980.00
RM
5,000.00
RM
RM
RM
5,000.00
750.00
5,750.00
RM
RM
RM
5,750.00
5,270.00
11,020.00
RM
11,020.00
RM
2,800.00
RM
4,900.00
RM
4,900.00
RM
8,340.00
RM
8,340.00
RM
340.00
RM
90.00
RM
90.00
RM
660.00
RM
5,000.00
RM
RM
RM
300.00
4,700.00
5,000.00
RM
4,700.00
RM
RM
RM
Garth
March
600.00
April
600.00
May
760.00
40.00
800.00
RM
Lily
March
4,800.00
RM
4,800.00
RM
RM
1 Balance b/d
RM
600.00
1 Balance b/d
RM
600.00
1 Balance b/d
Purchases
RM
RM
RM
600.00
200.00
800.00
1 Balance b/d
5 Purchases
RM
RM
RM
2,000.00
2,800.00
4,800.00
1 Balance b/d
RM
4,800.00
RM
4,800.00
RM
4,550.00
RM
4,550.00
31 Balance c/d
RM
2,800.00
30 Balance c/d
RM
4,900.00
2014
April
RM
RM
RM
250.00
4,550.00
4,800.00
May
RM
RM
RM
RM
RM
RM
4,322.50
227.50
4,550.00
Purchases
March
2,800.00
April
2,800.00
2,100.00
Balance b/d
RM
4,900.00
RM
4,900.00
RM
8,340.00
May
RM
RM
RM
RM
RM
RM
RM
RM
4,900.00
200.00
560.00
380.00
690.00
890.00
720.00
8,340.00
RM
8,340.00
Rent
1500
Balance c/d
Balance c/d
1500
1500
1500
Sales
March
5000
April
11 Elsa
5000
1 Balance b/d
4 Carla
5000
750
Balance c/d
3600
Wages
3600
3600
5000
Barnfield
April
3 Purchases
2100
Elsa
March
5000
5000
31 Balance c/d
6 Bank
5000
300
Jasper Ltd
May
19 Van
3000
Officeworld
March
RM
RM
RM
4,000.00
3,000.00
7,000.00
2 Computers and printer
RM
7,000.00
RM
7,000.00
1 Balance b/d
RM
3,000.00
1 Balance b/d
RM
3,000.00
1 Balance b/d
RM
3,000.00
April
RM
3,000.00
May
RM
3,000.00
June
Cash
Bank
Capital
Purchases
Sales
Van
Fixtures
Inventories
Office Equipment
Officeworld
Stationery
Rent
Advertising Expenses
Elsa
Bills
Wages and Salaries
Angelo
Barnfield
Carla
Insurance Premium
Lampard
Shinji
Frank
Debbie
Cando
Winston
Motor Expenses
Drawings
Kagawa
Return inwards
Return outwards
Discount allowed
Discount received
John
Leslie
Rates
B.Berry
Trial balance as at 31 May 2014
Debit
RM
720.00
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
Credit
RM
RM
15,342.50
73,980.00
RM
11,020.00
RM
3,000.00
RM
RM
6,400.00
2,100.00
RM
RM
RM
560.00
380.00
600.00
RM
90.00
RM
RM
RM
267.50
890.00
720.00
115,350.00 RM
115,350.00
8,340.00
27,500.00
12,400.00
28,890.00
7,000.00
1,000.00
4,500.00
500.00
4,700.00
500.00
13,600.00
750.00
150.00
1,180.00
480.00
1,000.00
130.00
200.00
670.00
340.00
140.00
660.00
