JURNAL AM TARIKH 2013 Apr-01 BUTIR Tunai Bank Kenderaan Deposit kadar bayaran Modal (Aset dan Modal

pada tarikh ini) 1 Mesin dan Peralatan Chempaka Machinery (Beli aset secara kredit) LA4 LA5 12000 12000 FOLIO BT 1 BT 1 LA 2 LA 3 LA1 DEBIT RM 5000 116000 26000 3000 150000 KREDIT RM

150000 150000

TARIKH 2013 Apr-05 12 19 26 30

JURNAL BELIAN BUTIR FOL Pemborong Kenanga Perniagaan Seri Mentari Pemborong Kenanga Pemborong Kenanga Perniagaan Seri Mentari Pemborong Kenanga Akaun Belian LB1 LB2 LB1 LB1 LB2 LB1 LA11

JB1 NO.INVOIS AMAUN RM 5000 1000 3000 2500 700 2000 14200 JPB1 AMAUN 500 50 550 JJ1 NO.INVOIS AMAUN 1200 500 3000 1800 1500 5000 2100 1900 5700 2200 2400 6000 2000 6000 2300 6000 2000 51600 JPJ1

TARIKH 2013 Apr-07 21 30

JURNAL PULANGAN BELIAN BUTIR FOL NO.INVOIS Pemborong Kenanga Perniagaan Seri Mentari Akaun Pulangan Belian LB1 LB2 LA21

TARIKH 2013 Apr-09 10 12 13 15 16 18 19 21 22 23 25 28 30

JURNAL JUALAN BUTIR FOL Suria Enterprise Kedai Makan Jaya Wangsa Mas Trading Suria Enterprise Kedai Runcit Naqib Wangsa Mas Trading Suria Enterprise Kedai Runcit Naqib Wangsa Mas Trading Kedai Runcit Naqib Suria Enterprise Wangsa Mas Trading Kedai Runcit Naqib Wangsa Mas Trading Suria Enterprise Wangsa Mas Trading Kedai Runcit Naqib Akaun Jualan LJ1 LJ2 LJ3 LJ1 LJ4 LJ3 LJ1 LJ4 LJ3 LJ4 LJ1 LJ3 LJ4 LJ3 LJ1 LJ3 LJ4 LA 14

TARIKH 2013 Apr-15 19 21 22 28 31

JURNAL PULANGAN JUALAN BUTIR FOL NO.N.Kredit AMAUN Suria Enterprise Wangsa Mas Trading Kedai Runcit Naqib Wangsa Mas Trading Kedai Runcit Naqib Akaun Pulangan Jualan LJ1 LJ3 LJ4 LJ3 LJ4 LA20 100 250 150 300 100 900

TARIKH 2013 Apr-01 4 7 10 13 15 15 15 16 16 20 22 22 23 25 28 29 30

BUTIR Modal Jualan Jualan Jualan Jualan Suria Enterprise Wangsa Mas Trading Kedai Runcit Naqib Jualan Jualan Kedai Runcit Naqib Wangsa Mas Trading Jualan Suria Enterprise Jualan Jualan Tunai Jualan

FOL

DISK RM

LA14 LA14 LA14 LA14 LJ1 LJ3 LJ4 LA14 LA14 LJ4 LJ3 LA14 LJ1 LA14 LA14 K LA14

TUNAI RM 5000 200 400 300

BUKU TUNAI BANK TARIKH RM 2013 116000 Apr-01 1000

BUTIR Lengkapan Deposit sewa Sewa Mesin dan Peralatan Insurans Simpanan Tetap Lengkapan Belian Angkutan masuk Alat tulis Belanja am Pemborong Kenanga Perniagaan Seri Mentari Pengiklanan Pemborong Kenanga Pemborong Kenanga Perniagaan Seri Mentari Chempaka Machinery Bank Gaji Upah buruh langsung Kadar bayaran Belian Baki

FOL LA6 LA7 LA8 LA4 LA9 LA10 LA6 LA11 LA12 LA13 LA15 LB1 LB2 LA16 LB1 LB1 LB2 LA5 K LA17 LA18 LA19 LA11 h/b LA28

DISK RM

TUNAI RM 1000

BANK RM 4500 1500 3000

2400 20000 11000 10000 80 100 120 135 20 400 90 75 13 2000 2400 4500 4000 8000 2150 75569 8250 156036 6100 80467 2910 2425 637 250 4365 980

87 160 30 150 79 223 135 950 1250

2813 7840 1470 1700 3871 10927 1800 4365

3 8

14 17 24 27 29 30

2000 2250

31 LA27 Apr 1 Baki b/b 714 8250 2150 156036 75569

333

TARIKH BUTIR Apr 30 Baki h/b

Modal FOLIO AMAUN TARIKH BUTIR 150000 Apr 01 Tunai Bank Kenderaan Deposit kadar bayaran 150000 Mei 01 Baki b/b Kenderaan FOLIO AMAUN TARIKH BUTIR JA1 26000 Apr 30 Baki h/b 26000 26000 Deposit kadar bayaran FOLIO AMAUN TARIKH BUTIR JA1 3000 Apr 30 Baki h/b 3000 3000

FOLIO AMAUN JA1 5000 JA1 116000 JA1 26000 JA1 3000 150000 150000

TARIKH BUTIR Apr 01 Modal Mei 01 Baki b/b

FOLIO AMAUN 26000 26000

TARIKH BUTIR Apr 01 Modal Mei 01 Baki b/b

FOLIO AMAUN 3000 3000

Mesin dan Peralatan TARIKH BUTIR FOLIO AMAUN TARIKH BUTIR Apr 01 Chempaka Machinery JA1 12000 Apr 30 Baki h/b Bank BT1 3000 15000 Mei 01 Baki b/b 15000 Chempaka Machinery FOLIO AMAUN TARIKH BUTIR BT1 250 Apr 01 Mesin dan Peralatan 11750 12000 Mei 01 Baki b/b Lengkapan FOLIO AMAUN TARIKH BUTIR BT1 1000 Apr 30 Baki h/b BT1 11000 12000 12000 Deposit sewa FOLIO AMAUN TARIKH BUTIR JA1 4500 Apr 30 Baki h/b 4500

FOLIO AMAUN 15000 15000

TARIKH BUTIR Apr 27 Bank Apr 30 Baki h/b

FOLIO AMAUN JA1 12000 12000 11750

TARIKH BUTIR Apr 01 Tunai 2 Bank Mei 01 Baki b/b

FOLIO AMAUN 12000 12000

TARIKH BUTIR Apr 01 Bank

FOLIO AMAUN 4500 4500

Mei 01 Baki b/b

4500

TARIKH BUTIR Apr 01 Bank Mei 01 Baki b/b

Sewa FOLIO AMAUN TARIKH BUTIR BT1 1500 Apr 30 Baki h/b 1500 1500 Insurans FOLIO AMAUN TARIKH BUTIR BT1 2400 Apr 30 Baki h/b 2400 2400 Simpanan Tetap FOLIO AMAUN TARIKH BUTIR BT1 20000 Apr 30 Baki h/b 20000 20000 Belian FOLIO AMAUN TARIKH BUTIR BT1 10000 Apr 30 Baki h/b BT1 8000 JB1 14200 32200 32200 Angkutan masuk FOLIO AMAUN TARIKH BUTIR BT1 80 Apr 30 Baki h/b 80 80 Alat tulis FOLIO AMAUN TARIKH BUTIR BT1 100 Apr 30 Baki h/b 100 100

FOLIO AMAUN 1500 1500

TARIKH BUTIR Apr 01 Tunai Mei 01 Baki b/b

FOLIO AMAUN 2400 2400

TARIKH BUTIR Apr 01 Bank Mei 01 Baki b/b

FOLIO AMAUN 20000 20000

TARIKH BUTIR Apr 02 Bank 30 Bank 30 Pelbagai Pemiutang Mei 01 Baki b/b

FOLIO AMAUN 32200

32200

TARIKH BUTIR Apr 02 Tunai Mei 01 Baki b/b

FOLIO AMAUN 80 80

TARIKH BUTIR Apr 03 Tunai Mei 01 Baki b/b

FOLIO AMAUN 100 100

TARIKH BUTIR Apr 30 Baki h/b

Jualan FOLIO AMAUN TARIKH 61600 Apr 04 07 10 13 16 16 22 25 28 30 30 61600 Mei 01

BUTIR Tunai Bank Tunai Tunai Bank Tunai Bank Tunai Tunai Bank Pelbagai Penghutang Baki b/b

FOLIO AMAUN BT1 200 BT1 1000 BT1 400 BT1 300 BT1 1700 BT1 150 BT1 1800 BT1 950 BT1 1250 BT1 2250 JJ1 51600 61600 61600

TARIKH BUTIR Apr 08 Tunai Mei 01 Baki b/b

Belanja am FOLIO AMAUN TARIKH BUTIR BT1 120 Apr 30 Baki h/b 120 120 Pengiklanan FOLIO AMAUN TARIKH BUTIR BT1 400 Apr 30 Baki h/b 400 400 Gaji FOLIO AMAUN TARIKH BUTIR BT1 2400 Apr 30 Baki h/b 2400 2400 Upah buruh langsung FOLIO AMAUN TARIKH BUTIR BT1 4500 Apr 30 Baki h/b 4500 4500 Kadar bayaran FOLIO AMAUN TARIKH BUTIR BT1 4000 Apr 30 Baki h/b 4000 4000

FOLIO AMAUN 120 120

TARIKH BUTIR Apr 14 Tunai Mei 01 Baki b/b

FOLIO AMAUN 400 400

TARIKH BUTIR Apr 30 Bank Mei 01 Baki b/b

FOLIO AMAUN 2400 2400

TARIKH BUTIR Apr 30 Bank Mei 01 Baki b/b

FOLIO AMAUN 4500 4500

TARIKH BUTIR Apr 30 Bank Mei 01 Baki b/b

FOLIO AMAUN 4000 4000

TARIKH BUTIR Apr 30 Pelbagai Penghutang Mei 01 Baki b/b

Akaun Pulangan Jualan FOLIO AMAUN TARIKH BUTIR JPJ1 900 Apr 30 Baki h/b 900 900 Akaun Pulangan Belian FOLIO AMAUN TARIKH BUTIR 550 Apr 30 Pelbagai Pemiutang 550 Mei 01 Baki b/b Diskaun Diberi FOLIO AMAUN TARIKH BUTIR BT1 714 Apr 30 Baki h/b 714 714 Diskaun Diterima FOLIO AMAUN TARIKH BUTIR 333 Apr 30 Pelbagai Pemiutang 333 Mei 01 Baki b/b

FOLIO AMAUN 900 900

TARIKH BUTIR Apr 30 Baki h/b

FOLIO AMAUN JPB1 550 550 550

TARIKH BUTIR Apr 30 Pelbagai Penghutang Mei 01 Baki b/b TARIKH BUTIR Apr 30 Baki h/b

FOLIO AMAUN 714 714

FOLIO AMAUN BT1 333 333 333

LA1

LA2

LA3

LA4

LA5

LA6

LA7

LA8

LA9

LA10

LA11

LA12

LA13

LA14

LA15

LA16

LA17

LA18

LA19

LA20

LA21

LA22

LA23

TARIKH BUTIR FOLIO Apr 07 Pulangan belian JPB1 08 Bank BT1 Diskaun diterima BT1 17 Bank BT1 Diskaun diterima BT1 24 Bank BT1 Diskaun diterima BT1 30 Baki h/b

Pemborong Kenanga AMAUN TARIKH BUTIR 500 Apr 05 Belian 4365 12 Belian 135 19 Belian 2910 26 Belian 90 2425 75 2000 12500 10500 Mei 01 Baki b/b

LB1 FOLIO AMAUN JB1 5000 JB1 3000 JB1 2500 JB1 2000

12500 2000 LB2 FOLIO AMAUN JB1 1000 JB1 700

TARIKH Apr 08 21 24

Perniagaan Seri Mentari BUTIR FOLIO AMAUN TARIKH BUTIR Bank BT1 980 Apr 05 Belian Diskaun diterima BT1 20 19 Belian Pulangan belian JPB1 50 Bank BT1 637 Diskaun diterima BT1 13 1700

1700

TARIKH BUTIR Apr 09 Jualan 12 Jualan 15 Jualan 19 Jualan 23 Jualan

Mei 01 Baki b/b

Suria Enterprise FOLIO AMAUN TARIKH BUTIR JJ1 1200 Apr 15 Pulangan jualan JJ1 1800 15 Bank JJ1 2100 Diskaun diberi JJ1 2400 23 Bank JJ1 2300 Diskaun diberi 30 Baki h/b 9800 2300 Kedai Makan Jaya FOLIO AMAUN TARIKH BUTIR JJ1 500 Apr 30 Baki h/b 500 500 Wangsa Mas Trading FOLIO AMAUN TARIKH BUTIR JJ1 3000 Apr 15 Bank JJ1 5000 15 Diskaun diberi JJ1 5700 19 Pulangan jualan JJ1 6000 22 Pulangan jualan JJ1 6000 22 Bank JJ1 6000 22 Diskaun diberi 30 Baki h/b 31700 12000 Kedai Runcit Naqib FOLIO AMAUN TARIKH BUTIR JJ1 1500 Apr 15 Bank JJ1 1900 15 Diskaun diberi JJ1 2200 20 Bank JJ1 2000 20 Diskaun diberi JJ1 2000 21 Pulangan jualan 28 Pulangan jualan 30 Baki h/b 9600 3900

LJ1 FOLIO AMAUN JPJ1 100 BT1 2813 BT1 87 BT1 4365 BT1 135 2300 9800 7500 LJ2 FOLIO AMAUN 500 500

TARIKH BUTIR Apr 09 Jualan Mei 01 Baki b/b

LJ3 FOLIO AMAUN BT1 7840 BT1 160 JPJ1 250 JPJ1 300 BT1 10927 BT1 223 12000 31700 19700 LJ4 FOLIO AMAUN BT1 1470 BT1 30 BT1 3871 BT1 79 JPJ1 150 JPJ1 100 3900 9600 5700

TARIKH BUTIR Apr 10 Jualan 13 Jualan 16 Jualan 19 Jualan 22 Jualan 25 Jualan

Mei 01 Baki b/b

TARIKH BUTIR Apr 12 Jualan 16 Jualan 18 Jualan 21 Jualan 28 Jualan

Mei 01 Baki b/b

SWEET CRACKER ENTERPRISE IMBANGAN DUGA PADA 30 APRIL 2013 AKAUN-AKAUN Modal Kenderaan Deposit kadar bayaran Mesin dan Peralatan Chempaka Machinery Lengkapan Deposit sewa Sewa Insurans Simpanan Tetap Belian Angkutan masuk Alat tulis Jualan Belanja am Pengiklanan Gaji Upah buruh langsung Kadar bayaran Pulangan jualan Pulangan belian Diskaun Diberi Diskaun Diterima Pemborong Kenanga Suria Enterprise Kedai Makan Jaya Wangsa Mas Trading Kedai Runcit Naqib Tunai Bank FOLIO LA1 LA2 LA3 LA4 LA5 LA6 LA7 LA8 LA9 LA10 LA11 LA12 LA13 LA14 LA15 LA16 LA17 LA18 LA19 LA20 LA21 LA22 LA23 LB1 LJ1 LJ2 LJ3 LJ4 BT1 BT1 DEBIT (RM) 26000 3000 15000 11750 12000 4500 1500 2400 20000 32200 80 100 61600 120 400 2400 4500 4000 900 550 714 333 2000 2300 500 12000 3900 2150 75569 226233 KREDIT(RM) 150000

226233