Books of Original Entry (Paan) edit haz PDF

Title	Books of Original Entry (Paan) edit haz
Course	Accounting
Institution	Multimedia University
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Download Books of Original Entry (Paan) edit haz PDF

Description

4.0 Books of Original Entry

CB1 Cash Book Date (2020)

Mar 1 March 5 March 6 March 14 March 17 March 27

Folio

Dis. (RM)

Capital Aida Nisa

Cash (RM)

Bank (RM)

10000

8000 100 60

Eren

180

Michell e

600 240

Eren 300 120

Chandra Nisa

April 1

10000

10580

7500

980

Date (2020)

Folio

Dis. (RM)

Cash (RM)

2000

March Intel 2 March Ts Chocolat 4 e Apollo March Food Ind. Solid 8 March Cool M. Ts 9 Chocolat e March Apollo Food M. 15 March Rent 20 March Apollo Food M. 25 March Salary 30 March Panasoni c 31 March TNB 31

1500 300

1500 2100 420 2000 360 1000 1500 400

Balance c/d

7500

980

10000

10580

SB1 Sales Day Book Date (2020) Mar

Customer

Invoice No.

Folio

Bank (RM)

Amount (RM)

5

Aida

B004

SL1

100

5

Nisa

B005

SL1

60

6

Eren

B006

SL1

180

14

Michelle

B010

SL1

600

17

Eren

B011

SL1

240

24

Michelle

SL1

120

27

Chandra

SL1

300

27

Nisa

SL1

120

GL1

1,600

31

Transferred account

B012 B013 B014 to

sales

PB1 Purchase Day Book Date (2020) Supplier

Invoice No.

Folio

Amount (RM)

Mar 2

Intel

B001

PL1

2000

4

TSC Chocolate

B002

PL1

1500

4

Apollo Food Industries

B003

PL1

300

8

Solid Cool Marketing

B007

PL1

1500

9

TSC Chocolate

B008

PL1

2100

9

Apollo Food Industries

PL1

420

20

Apollo Food Industries

PL1

360

30

Panasonic

PL1

1500

31

Transferred purchases account

GL1

9680

B009 B012 B021

to

RI1

Return Inwards Day Book Date (2020)

Customer

CN No.

Folio

Amount (RM)

11

Eren

C001

SL1

12

22

Aida

C002

SL1

5

31

Total transferred to Return Inwards Account

GL7

17

Mar

RO1

Return Outwards Day Book Date (2020) Mar

Supplier

DN No.

Folio

Amount (RM)

10

TSC Chocolate

D001

PL1

150

13

Solid Cool Marketing

D002

PL2

1,500

Total transferred to Return Outwards Account

GL8

1,650

31

GL1 General Journal Date (2020) Mar 1

Details

Cash Bank Capital (Start the business with asset and capital at 1 Mar 2020.)

Debit (RM)

5,000 10,000

Credit (RM)

15,000

Office Equipment Intel (Purchased a computer on credit from Intel.) Solid Cool Marketing (Purchased a chiller on account from Solid Cool Marketing.) Panasonic (Purchased a chiller on account from Panasonic.)

2

8

30

2,000

1,500

5,000

1,500

Drawings 19 Purchases (Withdrew for donations.) 16

Accrued revenue Debt (Owed from employee)

120

120

300

300

5.0 LEDGERS 5.1 Sales Ledger Aida 2020

Description

Folio

MARC H 5

Sales

SB1

APRIL 1

Amoun t (RM) 100

2020

Description

Folio

MARC H 22 MARC H 31

Return Inwards

RI1

Balance c/d

95

100 95

Balance b/d

Amount (RM) 5

100

Nisa 2020

Description

Folio

MARC H 5

Sales

SB1

Amoun t (RM) 300

2020

Description

MARC H 31

Balance c/d

Folio

Amount (RM) 420

MARC H 27 APRIL 1

Sales

SB1

120

420 420

Balance b/d

420

Eren 2020

Description

Folio

MARC H 6 MARC H 17

Sales

SB1

Amoun t (RM) 180

Sales

SB1

240

APRIL 1

2020

Description

MARC H 11

Return inwards

MARC H 31

Balance c/d

Folio

408

420 408

Balance b/d

Amount (RM) 12

420

Michelle 2020

Description

Folio

MARC H 14

Sales

SB1

APRIL 1

Amoun t (RM) 600

2020

Description

MARC H 31

Balance c/d

Folio

600 600

Balance b/d

Amount (RM) 600

600

Chandra 2020

Description

Folio

MARC H 6

Sales

SB1

APRIL 1

Balance b/d

5.2 PURCHASES LEDGER

Amoun t (RM) 300

300 300

2020

Description

MARC H 31

Balance c/d

Folio

Amount (RM) 300

300

INTEL 2020

Description

MARC H 31

Balance c/d

Amoun t (RM) 2000

Balance b/d

2000 2000

APRIL 1

Folio

2020

Description

Folio

MARC H 2

Purchases

PB1

Amount (RM) 2000

2000

TS Chocolate 2020

Description

MARC H 10

Return outwards

MARC H 31

Balance c/d

Folio

Amoun t (RM) 150

3450

2020

Description

Folio

MARC H 4 MARC H 9

Purchases

PB1

Amount (RM) 1500

Purchases

PB1

2100

3600 APRIL 1

3600 3450

Balanceb/d 1

Apollo Food Industries 2020

Description

MARC H 31

Balance c/d

Folio

Amoun t (RM) 1080

2020

Description

Folio

MARC H 4 MARC H9 MARC H 20

Purchases

PB1

Amount (RM) 300

Purchases

PB1

420

Purchases

PB1

360

APRIL 1

Balanceb/d 1

1080

1080 1080

Solid Cool Marketing 2020

Description

MARC H

Return outward

Folio

Amoun t (RM) 1500

2020

Description

Folio

MARC H

Purchases

PB1

Amount (RM) 1500

13

8 1500

1500

Panasonic 2020

Description

MARC H 31

Balance c/d

Folio

Amoun t (RM) 1500

2020

Description

Folio

MARC H 30

Purchases

PB1

1500

Amount (RM) 1500

1500

5.3 General Ledger

Electric Bill 2020

Description

MARC H 31

TNB

Folio

Amoun t (RM) 400

2020

Description

MARC H 31

Balance c/d

Folio

400

Amount (RM) 400

400

Chiller 2020

Description

MARC H 8 MARC H 30

Solid Cool Marketing

Folio

Panasonic

Amoun t (RM) 1500

2020

Description

Folio

MARC H 31

Balance c/d

PB1

Amount (RM) 1500

1500

3000 1500

APRIL 1 Balance b/d

3000

Salary 2020

Description

MARC H 25

workers

Folio

Amoun t (RM) 1000

2020

Description

MARC H 31

Balance c/d

Folio

Amount (RM) 1000

APRIL 1

1000 1000

Balance b/d

1000

Rent 2020

Description

Folio

MARC H 15

Bank

Amoun t (RM) 2000

APRIL 1

Balance b/d

2000 2000

2020

Description

Folio

MARC H 31

Balance c/d

PB1

Amount (RM) 2000

2000

Computer 2020

Description

MARC H 2

Bank

Amoun t (RM) 2000

Balance b/d

2000 2000

APRIL 1

Folio

2020

Description

Folio

MARC H 31

Balance c/d

PB1

Amount (RM) 2000

2000

Drawings 2020

Description

MARC H 19

Apollo Layer Cake

Folio

Amoun t (RM) 120

2020

Description

MARC H 31

Balance c/d

Folio

120

Amount (RM) 120

120

Return Inwards 2020

Description

Folio

MARC H 11 MARC H 22

Eren

Amoun t (RM) 12

Aida

5

17

2020

Description

MARC H 31

Balance c/d

Folio

Amount (RM) 17

17

APRIL 1

Balance b/d

17

Return Outwards 2020

Description

MARC H 10 MARC H 13

TS Chocolate

MARC H 31

Balance b/d

Folio

Solid Cool Marketing

Amoun t (RM) 150

2020

Description

MARC H 30

Balance c/d

Folio

Amount (RM) 1650

1500

1650 1650

1650

Purchases 2020

Description

MARC H 31

Total credit purchases

MARC H 31

Balance b/d

Folio

Amoun t (RM) 9680

2020

Description

MARC H 31

Balance c/d

Folio

9680 9680

Amount (RM) 9680

9680

Sales 2020

Description

MARC H 31

Balance c/d

Folio

Amoun t (RM) 1600

2020

Description

MARC H 31

Total credit sales

Folio

1600

Amount (RM) 1600

1600 1600

APRIL 1

Balance b/d

2020

Description

MARC H 25 MARC

Salary

Amount (RM) 1000

Panasonic

1500

Cash 2020

Description

March 1

Capital

Folio

Amoun t (RM) 10000

Folio

H 31 MARC H 31 APRIL 1

Balance c/d

7500

10000 7500

Balance b/d

10000

Bank 2020

Description

MARC H 1 MARC H 5

Capital

Amoun t (RM) 8000

Aida

100

Nisa

60

Eren

180

Michelle

600

Eren

240

Chandra

300

Nisa

120

Balance c/d

980

MARC H 6 MARC H 14 MARC H 17 MARC H 27

MARC H 31

Folio

2020

Description

MARC H2

Intel

MARC H 4

TSC Chocolate

1500

Apollo Food Ind. Solid Cool Marketing

300

MARC H 8 MARC H 9

Folio

Amount (RM) 2000

1500

TSC Chocolate

2100

Apollo Food Ind.

420

MARC H 15

Rent

2000

MARC H 20 MARC H 31

Apollo Food Ind.

360

TNB

400

Balance b/d

10580 98

9600 APRIL 1 Capital 2020

Description

MARC

Balance c/d

Folio

Amoun t (RM) 18000

2020

Description

MARC

Cash

Folio

Amount (RM) 10000

H 31

H 1 Bank 18000 APRIL 1

Balance b/d

8000 18000 18000...