JOURNAL

GENERAL JOURNAL
DEBIT CREDIT
DATE DETAILS FOL
(RM) (RM)
2018
Dec-01 Cash GL6 20,000
Bank GL5 40,000
Premises GL3 40,000
Capital GL1 100,000
(Started the business with cash, bank& premises

2 Office equipment GL2 2,500

Cash GL6 2,500
(Bought office equipment by cash from Nabil)

8 Message machine GL4 950

Cash GL6 950
(bought message machine by cash from Khai
Enterprise)
JOURNAL

PURCHASES JOURNAL
INVOICE AMOUNT
DATE DETAILS FOL
NUMBER (RM)
2018
Dec-04 Suha Sdn Bhd PL1 145 5,000
16 Krizz Sdn Bhd PL2 697 6,000
18 Mawar Bhd PL3 124 5,000

31 Transferred to Purchases A/C GL8 16,000

SALES JOURNAL
INVOICE AMOUNT
DATE DETAILS FOL
NUMBER (RM)
2018
Dec-09 Hidayah SL1 453 6,900
18 Shahrul SL1 735 18,000
27 Izzati SL3 332 9,090

31 Transferred to sales A/C GL7 33,990

RETURN OUTWARDS JOURNAL

CREDIT AMOUNT
DATE DETAILS FOL
NOTE NO (RM)
2018
Dec-12 Suha Sdn. Bhd PL1 446 1,300
27 Mawar Bhd PL3 557 888
29 Krizz Sdn Bhd PL2 570 700
31 Transferred to return outwards A/C GL9 2,888

RETURN INWARDS JOURNAL

CREDIT AMOUNT
DATE DETAILS FOL
NOTE NO (RM)
2018
Dec-14 Hidayah SL1 8891 500
20 Hidayah SL1 8892 400
29 Shahrul SL2 230 1,200
31 Transferred to return inwards A/C GL10 2,100
LEJAR AM

AKAUN
TARIKH BUTIR FOL RM TARIKH BUTIR FOL RM

AKAUN
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TARIKH BUTIR FOL RM TARIKH BUTIR FOL RM

LEJAR JUALAN (AKAUN PENGHUTANG)

AKAUN
TARIKH BUTIR FOL RM TARIKH BUTIR FOL RM

AKAUN
TARIKH BUTIR FOL RM TARIKH BUTIR FOL RM

AKAUN
TARIKH BUTIR FOL RM TARIKH BUTIR FOL RM
LEJAR BELIAN (AKAUN PEMIUTANG)

AKAUN
TARIKH BUTIR FOL RM TARIKH BUTIR FOL RM

AKAUN
TARIKH BUTIR FOL RM TARIKH BUTIR FOL RM

AKAUN
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TRIAL BALANCE

TASHA BEAUTY SPA

TRIAL BALANCE AS AT 31 DECEMBER 2018
DETAILS DEBIT (RM) CREDIT (RM)
Capital 100,000
cash 25,900
bank 56,755
premises 40,000
sales 59,690
purchases 16,700
return outwards 2,888
return inwards 2,100
rental received 900
electricity bills 340
commision received 1,000
salary expenses 2,400
general expenses 500
office equipment 2,500
message machine 950
discount allowed 225
discount received 370
krizz sdn bhd 5,300
mawar bhd 4,112
shahrul 16,800
izzati 9,090
174,260 174,260
PENYATA PENDAPATAN

<NAMA PERNIAGAAN>
PENYATA PENDAPATAN BAGI BULAN BERAKHIR 31 OGOS 2016
RM RM RM
HASIL PERKHIDMATAN
JUALAN
(-) PULANGAN JUALAN
0
JUMLAH PEROLEHAN 0

TOLAK: KOS JUALAN

STOK AWAL
BELIAN
(-) PULANGAN BELIAN
0
(+) ANGKUTAN MASUK
0
KOS BARANG UNTUK DIJUAL 0
(-) STOK AKHIR
KOS JUALAN 0
UNTUNG KASAR 0

TAMBAH: HASIL LAIN

HASIL 1
0

TOLAK: BELANJA LAIN

BELANJA 1
BELANJA 2
BELANJA 3
BELANJA 4
0
UNTUNG BERSIH 0
PENYATA PENDAPATAN

<NAMA PERNIAGAAN>
PENYATA PENDAPATAN BAGI BULAN BERAKHIR 31 OGOS 2016
RM RM RM
ASET BUKAN SEMASA
ABS1
ABS2
ABS3
0
ASET SEMASA
AS1
AS2
AS3
AS4
AS5
AS6
0
TOLAK: LIABILITI SEMASA
LS1
LS2
LS3
LS4
0
MODAL KERJA 0
0

EKUTI PEMILIK
MODAL AWAL
(+) UNTUNG BERSIH 0
0
(-) AMBILAN
0

LIABILITI BUKAN SEMASA

PINJAMAN
0