LEDGERS ACCOUNT

Date RM Date RM
Jan. 1 A/C payable-Syu Stationaries BHD 3000 Jan. 23 Drawing 50
11 A/C payable-Bella Files BHD 2500 31 Balance c/d 10450
19 A/C payable-Khadijah Books BHD 5000
_____ _____
10500 10500
31 Balance b/d 10450

Purchases

Date RM Date RM
Jan. 31 Balance c/d 20800 Jan. 2 A/C receivable-SK Tasik Utama 10000
12 A/C receivable-Swee Lan 800
13 A/C receivable-Megah Trading 10000

_____ _____
20800 20800
31 Balance b/d 20800

Sales

Date RM Date RM
Jan. 1 Capital 10000 Jan. 15 A/C payable-Bella Files BHD 2000
10 Commision 1000 21 A/C payable-Khadijah Books BHD 1000
17 A/C receivable-Swee Lan 700 8 Drawing 1000
25 TNB BHD 300
9 Fire Insurance 150
31 Balance c/d 7250

_____ _____
11700 11700
31 Balance b/d 7250

Cash
 Bank
Date RM Date RM
Jan. 1 Loan 20000 Jan. 6 A/C payable-Syu Stationeries 1400
5 A/C receivable-SK Tasik Utama 4750 28 Salaries 1500
18 A/C receivable-Megah Trading 4500 31 Balance c/d 27750
25 Rental Income 500
31 Divident 900

_____ _____
30650 30650
31 Balance b/d 27750

Date RM Date RM
Jan. 16 A/C receivable-SK Tasik Utama 500 Jan. 31 Balance c/d 2100
20 A/C receivable-Swee Lan 100
30 A/C receivable-Megah Trading 1500 ____
2100 2100
31 Balance b/d 2100

Return Inwards

Date RM Date RM
Jan. 31 Balance c/d 2000 Jan. 22 A/C payable-Syu Stationeries 300
24 A/C payable-Bella Files BHD 500
____ 27 A/C payable-Khadijah Books BHD 1200
2000 2000
31 Balance b/d 2000
Return Outwards

A/C payable-Syu Stationeries BHD

Date RM Date RM
Jan. 6 Bank 1400 Jan. 1 Purchases 3000
6 Discount received 100
22 Return Outwards 300
31 Balance c/d 1200 ____
3000 3000
31 Balance b/d 1200
 A/C payable-Bella Files BHD
Date RM Date RM
Jan. 15 Cash 2000 Jan. 11 Purchases 2500
24 Return Outwards 500
____ ____
2500 2500

A/C payable-Khadijah Books BHD

Date RM Date RM
Jan. 21 Cash 1000 Jan. 19 Purchases 5000
27 Return Outwards 1200
31 Balance c/d 2800 ____
5000 5000
31 Balance b/d 2800

A/C receivable-SK Tasik Utama

Date RM Date RM
Jan. 2 Sales 10000 Jan. 5 Bank 4750
5 Return inwards 500
16 Discount received 250
31 Balance c/d 4500
_____ _____
10000 10000
31 Balance b/d 4500

A/C receivable-Swee Lan

Date RM Date RM
Jan. 12 Sales 800 Jan. 17 Cash 700
20 Return inwards 100
___ ___
800 800

A/C receivable-Megah Trading

Date RM Date RM
Jan. 13 Sales 10000 Jan. 18 Bank 4500
20 Return inwards 1500
31 Balance c/d 4000
 _____ _____
10000 10000
31 Balance b/d 4000
Loan
Date RM Date RM
Jan. 31 Balance c/d 20000 Jan. 1 Bank 20000
20000 20000
31 Balance b/d 20000

Motor Vehicles
Date RM Date RM
Jan. 1 Capital 20000 Jan. 31 Balance c/d 20000
20000 20000
31 Balance b/d 20000

Office Equipment
Date RM Date RM
Jan. 1 Capital 5000 Jan. 31 Balance c/d 5000
5000 5000
31 Balance b/d 5000