Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
General Journal
GENERAL JOURNAL
Date
2001
November
Description
Debit
RM
Credit
RM
1
Capital
44,000
Cash
1,500
Accounts Payable
3,500
10
Not a transaction
15
Cash
400
Income
1,700
Cash
350
17
20
25
Income
2,000
Cash
3,500
Cash
550
28
30
c. Trial Balance
Credit
RM
RM
Cash
7,400
Accounts Receivable
2,000
Supplies
1,500
44,000
400
Cleaning Accessories
3,500
Income
3,700
Telephone Expenses
350
Wages Expenses
550
Motor Vehicles
32,000
TOTAL
47,700
47,700
General Journal
GENERAL JOURNAL
Date
2001
January
Description
Debit
RM
Credit
RM
Capital
3
Computer
Cash
Accounts Payable
360,000
7,000
7
Income
5,200
Not a transaction
12
Cash
4,000
Cash
2,500
Accounts Receivable
5,200
Utilities Expenses
Salaries and Wages Expenses
Advertising
Cash
14,060
15
21
25
31
Income
12,500
Trial Balance
Hotel Langkasuka
Trial Balance
January 31 2001
Debit
Credit
RM
RM
Cash
231,640
Accounts Receivable
12,500
Food Supplies
2,500
Tajudin, Capital
360,000
Furniture
70,000
Equipment
40,000
Income
17,700
Utilities Expenses
3,500
8,000
Advertising Expenses
2,560
Computer
7,000
TOTAL
377,700
377,700
General Journal
GENERAL JOURNAL
Date
2000
May
Description
1
Debit
RM
Cash
Repair Equipments
Tools
Capital
Credit
RM
17,000
3
Cash
500
Accounts Payable
400
Revenue
900
15
18
Van
15,000
Cash
Notes Payable
22
Cash
200
Cash
600
24
27
Revenue
4,000
29
Cash
500
Cash
2,000
Cash
100
30
31
31
Revenue
2,000
c. Trial Balance
Westlife Furniture
Trial Balance
May 31 2001
Debit
Credit
RM
RM
Cash
3,000
Repair Equipment
2,400
Tools
10,000
17,000
500
Accounts Payable
200
Revenue
6,900
Van
15,000
Notes Payable
12,000
600
Electricity Expenses
350
Telephone Expenses
150
Salary Expenses
2,000
Van Expenses
100
Accounts Receivable
TOTAL
2,000
36,100
36,100
General Journal
GENERAL JOURNAL
Debit
Credit
Date
2000
May
Description
1
RM
1,100
Accounts Payable
2
2,500
Cash
34,200
Accounts Receivable
1,925
Cash
10
150
Office Supplies
15
2,150
Cash
20
7,650
Cash
29
215
Cash
30
850
Cash
31
Cash
Salaries and Commission Expenses
31
30,850
31
Accounts Receivable
Revenue
46,200
31
Land
Cash
Notes Payable
50,000
31
500
2,500
Cash
RM
c. Trial Balance
Firma Hartanah Abang Naz
Trial Balance
May 31 2001
Debit
Credit
RM
RM
Cash
5,560
Accounts Receivable
50,600
Prepaid Insurance
2,675
Office Supplies
1,575
Land
50,000
Accounts Payable
6,550
Notes Payable
40,000
63,025
12,500
Fees Earned
204,925
153,425
Rent Expenses
21,500
Advertising Expenses
11,050
Automobile Expenses
4,800
Miscellaneous Expenses
TOTAL
815
314,500
314,500
General Journal
GENERAL JOURNAL
Date
December 2001
Description
Debit
RM
Credit
RM
Capital
4
48,850
Motor Vehicles
3,000
21,500
Not a transaction
8
Cash
350
Cash
260
Cash
125
18
25
30
Bank Loan
Interest Expenses
Cash
600
Income
2,800
31
c. Trial Balance
Syarikat Cepat & Pantas
Trial Balance
December 31 2001
Cash
Accounts Receivable
Debit
Credit
RM
RM
715
2,800
Ahmad, Capital
48,850
Motor Vehicles
59,500
Office Equipment
8,850
Income
2,800
Petrol Expenses
350
Repair Expenses
260
Interest Expenses
50
Ahmad, Drawing
125
Bank Loan
TOTAL
21,000
72,650
72,650