Contents

1.0 INTRODUCTION......................................................................................................... 2
2.0 TRANSACTIONS.........................................................................................................3
A. TRANSACTIONS.........................................................................................................3
B. JOURNAL....................................................................................................................4
C. LEDGER..................................................................................................................... 7
D. TRIAL BALANCE......................................................................................................15

1
1.0 INTRODUCTION

Our business’s name is Berjaya Florists Enterprise. We sell various types of flowers that
have been transformed into a box of flower, bouquet of flower , basket of flowers and we
also sell set of flowers.
Our premises is located at 24, Jalan Utama 3/4, Taman Utama, 85000 Segamat, Johor.
The operation hour is 10:00 am until 10:00 pm. For information, our premises are off on
Saturday.
We also provide orders through social sites like WhatsApp and Instagram. Our contact
number is 019 – 876 2400 or can call our premises number on weekdays 07- 430 0331. For
our social media, you can get more info from there and you can survey from there because
there are many example of pattern. Our instagram is Berjaya_Florists.
Our business’s capital is RM45,000. The financial year ended as at January 2019.

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2.0 TRANSACTIONS
A. TRANSACTIONS
Dat Particular Journal
e
Jan Started business with RM20,000 in the bank contributed General Journal (1)
1 RM5,000 cash into the business and contributed RM20,000 Cash Receipt Journal
for motor vehicle. (1)
1 Purchase rose RM150 , lily RM50 and orchid RM100 from Purchase Journal (1)
Masnah Enterprise on credit. (invoice no 123)
2 Bought furniture from Iskandar Enterprise worth RM1,000 General Journal (2)
with cheque .
3 Bought office equipment by cheque from Syafiq Hardware General Journal (3)
worth RM 500
4 Sold bouquet of roses and 5 set of orchid worth RM200 on Sales Journal (1)
credit to Norman. (invoice no 101)
5 Paid RM270 to Masnah Enterprise for full settlement after Cash Payment Journal
deducting a cash discount of 10%. (1)
6 Issued invoice to Khai for a basket of floral sold worth Sales Journal (2)
RM100. (invoice no 102)
6 Took blossom of orchid worth RM100 for personal use. General Journal (4)
7 Purchase Roses RM200, Dahlia RM100, Sunflower RM150 Purchases Journal (2)
, Irises RM50, Orchid RM100 and Tulip RM150 from Nash Cash Payment Journal
Sdn Bhd (invoice no 450) in which RM300 is paid with (2)
cheque. The balance will be paid in next month. (cheque no
245 666)
8 Sold 5 set of Roses , a bouquet of Dahlia and Tulip for Cash Receipt Journal
RM300 to Anna (invoice no 103) in which RM100 is paid (2)
with cash. The balance will be paid in next month. Sales Journal (3)
9 Receive invoice from Siti Trading for purchase Lavender Purchases Journal (3)
worth RM200. (invoice no 220)
11 Returned Levender to Siti Trading worth of RM100 due to Purchases Return
faulty. (credit note no 520) Journal (1)
12 Receive a debit note worth RM50 from Norman for damage Sales Return Journal (1)
3 set of orchid. (credit note no 255)
12 Receive a cheque RM1,500 for rental receive. Cash Receipt Journal
(3)
16 Receive a cheque for RM144 from Norman for full Cash Receipt Journal
settlement after deducting a cash discount of 4%. (4)
20 Sold motor vehicle RM 2,000 to Mona Enterprise on credit. General Journal (5)
23 Returned damage Sunflower and Orchid to Nash Sdn Bhd Purchases Return
worth RM150. (credit note no 111) Journal (2)
25 Anna returned a bouquet of Dahlia worth RM100. (credit Sales Return Journal (2)
note no 256)
25 Sold blossom box of Roses and 10 set of Tulip worth Sales Journal (4)
RM250 on credit to Majat. (invoice no 104)
26 Purchase Roses from Syaza Trading for RM150 on credit. Purchases Journal (4)
(invoice no 141)
29 Majat returned 5 set of Tulip worth RM50 (credit note no Sales Return Journal (3)
257)
29 Returned damaged roses to Syaza Trading worth RM50 Purchases Return
(credit note no 445) Journal (3)
30 Bought stationaries for cash worth RM100. Cash Payment Journal
(3)

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 31 Received sales Comission RM500 by cash Cash Receipt Journal
(5)
31 Owner took cash in bank worth RM1,000 (cheque no 245 Cash Payment Journal
667) (4)
B. JOURNAL
Date Details Folio Debit (RM) Credit(RM)
2019
Jan 1 Cash GL2 5,000
Bank GL1 20,000
Motor Vehicle GL3 20,000
Capital GL4 45,000
(Started the business with cash, bank
and motor vehicle)

Jan 2 Furniture GL6 1,000

Bank GL1
(Bought furniture by cheque from 1,000
Iskandar Enterprise)

Jan 3 Office Equipment GL7 500

Bank GL1 500
(Bought Office Equipment by cheque
from Syafiq Hardware)

Jan 6 Drawing GL10 100

Purchases GL5 100
(owner took good for personal use )

Jan 20 Mona Enterprise GL15 2,000

Motor Vehicle GL3 2,000
(Sold motor vehicle on credit to Mona
Enterprise)

General Journal

4
 Purchases Journal

Date Particulars Invoice Folio Amount

no. (RM)
2019
Jan 1 AP-Masnah Enterprise 123 PL1 300
Jan 7 AP- Nash Sdn Bhd 450 PL2 750
Jan 9 AP- Siti Trading 220 PL3 200
Jan 26 AP- Syaza Trading 141 PL4 150
a/c Purchase 1,400

Sales Journal

Date Particulars Invoice Folio Amount

no. (RM)
2019
Jan 1 AR- Norman 101 SL1 200
Jan 7 AR- Khai 102 SL2 100
Jan 9 AR- Anna 103 SL3 300
Jan 26 AR- Majat 104 SL4 250
a/c sales 850

Purchases Return Journal

Date Particulars Credit Folio Amount

note no. (RM)
2019
Jan 11 AP- Siti Trading 520 PL3 100
Jan 23 AP- Nash Sdn Bhd 111 PL2 150
Jan 29 AP- Syaza Trading 445 PL4 50
a/c Purchase Return 300

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 Sales Return Journal

Date Particulars Credit Folio Amount

note no (RM)
2019
Jan 12 AR- Norman 255 SL1 50
Jan 25 AR- Anna 256 SL3 100
Jan 29 AR- Majat 257 SL4 50
a/c Sales Return 200

Cash Payment Journal

Date Cheque Particulars Folio Discount bank cash

no. received (RM) (RM)
2019
Jan 5 AP- Masnah Enterprise PL1 30 270
Jan 7 245 666 AP- Nash Sdn Bhd PL2 300
Jan 30 Stationary GL16 100
Jan 31 245 667 Drawing GL10 1,000

GL 30 1,300 370

Cash Receipt Journal

Date Receipt Particulars Folio Discount bank cash

no. allowed (RM) (RM)
2019
Jan 8 111 AR- Anna SL3 100
Jan 12 112 Rental received GL13 1,500
Jan 16 113 AR- Norman SL1 6 144
Jan 31 114 Commission received GL17 500
GL 6 1,644 600

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 C. LEDGER

Purchase Ledger

AP-Masnah Enterprise PL1

Date Particular RM Date Particular RM

Jan 5 Cash 270 Jan 1 Purchases 300
Jan 5 Discount received 30

300 300

AP- Nash Sdn Bhd PL2

Date Particular RM Date Particular RM

Jan 7 Bank 300 Jan 7 Purchase 750
Jan 23 Purchase Return 150
Jan 31 Bal c/d 300

750 750

Feb 1 Bal b/d 300

AP- Siti Trading PL3

Date Particular RM Date Particular RM

Jan 11 Purchases Return 100 Jan 9 Purchase 200

Jan 31 Bal c/d 100

200 200

Feb 1 Bal b/d 100

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 AP- Syaza Trading PL4

Date Particular RM Date Particular RM

Jan 29 Purchases Return 50 Jan 9 Purchase 150
Jan 31 Bal c/d 100

150 150

Feb 1 Bal b/d 100

Sales Ledger

AR- Norman SL1

Date Particular RM Date Particular RM

Jan 4 Sales 200 Jan 12 Sales return 50
Jan 16 Bank 144
Jan 16 Discount Allowed 6
300 300

AR- Khai SL2

Date Particular RM Date Particular RM

Jan 6 Sales 100 Jan 31 Bal c/d 100

100 100

Feb 1 Bal b/d 100

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 AR- Anna SL3

Date Particular RM Date Particular RM

Jan 8 Sales 300 Jan 8 Cash 100
Jan 25 Sale Return 100
Jan 31 Bal c/d 100

300 300

Feb 1 Bal b/d 100

AR- Majat SL4

Date Particular RM Date Particular RM

Jan25 Sales 250 Jan 29 Sales Return 50
Jan 31 Bal c/d 200

250 250

Feb 1 Bal b/d 200

General Ledger
Bank. GL1

Date Particular RM Date Particular RM

Jan 1 Capital 20,000 Jan 19 AP- Nash Sdn Bhd 300
Jan 12 Rental received 1,500 Jan 2 Furniture 1,000

Jan 16 AR- Norman 144 Jan 3 Office Equipment 500

Jan 31 Drawing 1,000

Jan 31 Bal c/d 18,844

21,644 21,644

Bal b/d 18,844

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 Cash. GL2

Date Particular RM Date Particular RM

Jan 1 Capital 5,000 Jan 5 AP- Masnah 270
Enterprise
Jan 8 AR- Anna 100 Jan 30 Stationary 100
Commission received 500 Jan 31 Bal c/d 5,230

5,600 5,600

Feb 1 Bal b/d 5,230

Motor Vehicle. GL3

Date Particular RM Date Particular RM

Jan 1 Capital 20,000 Jan 20 AR-Mona 2000
Enterprise
Jan 31 Bal c/d 18,000

20,000 20,000

Feb 1 Bal b/d 18,000

Capital. GL4

Date Particular RM Date Particular RM

Jan 31 Bal c/d 45,000 Jan 1 Bank 20,000
Jan 1 Cash 5,000
Jan 1 Motor Vehicle 20,000

45,000 45,000

Feb 1 Bal b/d 45,000

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 Purchases. GL5

Date Particular RM Date Particular RM

Jan 1 AP- Masnah 300 Jan 6 Drawing 100
Enterprise
Jan 9 AP- Nash Sdn Bhd 750 Jan 31 Bal c/d 1,300
Jan 9 AP- Siti Trading 200
Jan 26 AP- Syaza Trading 150

1,400 1,400

Feb 1 Bal b/d 1,300

Furniture. GL6

Date Particular RM Date Particular RM

Jan 2 Bank 1,000 Jan 31 Bal c/d 1,000

1,000 1,000

Feb 1 Bal b/d 1,000

Office Equipment. GL7

Date Particular RM Date Particular RM

Jan 2 Bank 500 Jan 31 Bal c/d 500

500 500

Feb 1 Bal b/d 500

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 Sales. GL8

Date Particular RM Date Particular RM

Jan 31 Bal c/d 850 Jan 4 AR- Norman 200
Jan 6 AR- Khai 100
Jan 8 AR- Anna 300
jann25 AR- Majat 250

850 850

Feb 1 Bal b/d 850

Discount Received. GL9

Date Particular RM Date Particular RM

Jan 31 Bal c/d 30 Jan 5 AP-Masnah Entp 30

30 30

Feb 1 Bal b/d 30

Drawing. GL10

Date Particular RM Date Particular RM

Jan 6 Purchases 100 Jan 31 Bal c/d 1,100
Jan 31 Bank 1,000

1,100 1,100

Feb 1 Bal b/d 1,100

Purchases Return. GL11

Date Particular RM Date Particular RM

Jan 31 Bal c/d 300 Jan 11 AP- Siti Trading 100
Jan 23 AP- Nash Sdn Bhd 150
Jan 29 AP- Syaza Trading 50

300 300

Feb 1 Bal b/d 300

. Sales Return. GL12

Date Particular RM Date Particular RM

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Jan 12 AR- Norman 50 Jan 31 Bal c/d 200
Jan 25 AR- Anna 100
Jan 29 AR- Majat 50

200 200

Feb 1 Bal b/d 200

Rental Received. GL13

Date Particular RM Date Particular RM

Jan 31 Bal c/d 1,500 Jan 12 Bank 1,500

1,500 1,500

Feb 1 Bal b/d 1,500

Discount Allowed. GL14

Date Particular RM Date Particular RM

Jan16 AR- Norman 6 Jan 31 Bal c/d 6

6 6

Feb 1 Bal b/d 6

AR- Mona Enterprise. GL15

Date Particular RM Date Particular RM

Jan20 Motor Vehicle 2,000 Jan 31 Bal c/d 2,000

2,000 2,000

Feb 1 Bal b/d 2,000

Stationary. GL16

Date Particular RM Date Particular RM

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Jan30 Cash 100 Jan 31 Bal c/d 100

100 100

Feb 1 Bal b/d 100

. Comission received GL17

Date Particular RM Date Particular RM

Jan31 Bal c/d 500 Jan 31 Cash 500

500 500

Feb 1 Bal b/d 500

D. TRIAL BALANCE

Berjaya Florists Enterprise

Trial balance as at 31 January 2019

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 Particulars Debit (RM) Credit (RM)
Bank 18,844
Cash 5,230
Motor Vehicle 18,000
Capital 45,000
Purchase 1,300
AP- Masnah Enterprise
Furniture 1,000
Office Equipment 500
Sales 850
AR- Norman
Discount Received 30
AR- Khai 100
Drawing 1,100
AR- Anna 100
AP- Siti Trading 100
Purchase Return 300
Sales Return 200
Rental Received 1,500
Discount Allowed 6
AP- Nash Sdn Bhd 300
AR- Mona Enterprise 2,000
AR- Majat 200
AP- Syaza Trading 100
Commission received 500
Stationary 100
Total 48,680 48,680

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