LEDGERS

BANK
Date
Aug 1
Aug
14
Aug
16
Aug
20
Aug
26

Particulars
Capital
Capital

Fol.

Debtor(Cik
Rahimah)
Loan
Debtor(Pereniagaa
n Kasih)

RM
100 000
50
0
80
0
25
000
4
845

Date
Aug 7
Aug
24
Aug
29

Aug
31
Sept 1

Particulars
Drawing
Salary Expanses

Fol.

Creditor(Pusat
Borong Hanani)

1 000

Balance c/d

128
395
131
145

131
145
128
395

Balance b/d

RM
250
1 500

CAPITAL
Date
Aug
31

Particulars

Fol.

Balance c/d

RM
100
500

Date
Aug 1
Aug
14

Particulars
Bank
Bank

Sept
1

Balance b/d

Fol.

RM
100 000
50
0
100
500
100
500

CASH
Date
Aug 1
Aug
13
Aug
19

Particulars
Sales
Sales
Rent Revenue

Fol.

RM
320
2 200
290

Date
Aug 3
Aug
10
Aug
23
Aug

Particulars
Bil Expanses
Creditor
Bil Celcom
Expense
Balance c/d

Fol.

RM
150
1 100
110
1 450

31
Sept
1

2 810
1 450

Balance b/d

2 810

SALES
Date

Particulars

Fol.

RM

Date
Aug 1
Aug 3
Aug 4
Aug 9

Aug
31

Balance c/d

9 517

Aug
13

Sept 1

Particulars
Cash
Debtor(Puan
Halimah)
Debtor(Cik
Rahimah)
Debtor(Perniaga
an Kasih)
Cash

Fol.

RM
320
897
1 000
5 100
2 200
9
517
9
517

Balance b/d

PURCHASES
Date
Aug 1
Aug 5
Aug
12
Aug
27
Aug
29
Sept
1

Particulars
Creditor(Pusat
Borong Hanani)
Creditor(Kristal
diesz)
Creditor(Delt)
Creditor(Perniagaa
n Delight)
Creditor (Kristal
Diesz)
Balance b/d

Fol.

RM
2 100

Date

Particulars

Fol.

RM

300
1 400
1 960
550
6 310
6 310

Aug
31

Balance c/d

6 310

CREDITOR
Date
Aug 7
Aug
10
Aug
29

Aug
31

Particulars
Return Outwards
Cash

Fol.

Bank

Balance c/d

RM
30
1 100

Date
Aug 1
Aug 5

Particulars
Purchases
Purchases

Fol.

RM
2 100
300

1 000

Aug
12
Aug
27
Aug
29

Purchases
Computer
Purchases

1 400

Purchases

550

1 960

4 180
6 310
Sept 1

6
310
4
180

Balance b/d

EXPANSES
Date
Aug 3
Aug
23
Aug
24
Sept
1

Particulars
Cash
Cash

Fol.

Bank

RM
150
110
1 500

Date

Aug
31

Particulars

Fol.

Balance c/d

RM

1 760

1 760
1 760

Balance b/d

DEBTOR
Date
Aug 3
Aug 4

Particulars
Sales
Sales

Aug 9

sales

Fol.

RM
897
1 000
5 100

Date
Aug 8
Aug
16
Aug

Particulars
Return Inwards
Bank
Return Inwards

Fol.

RM
200
800
255

22
Aug
26
Aug
31
Sept 1

Bank

4 845

Balance c/d

897

6 997
897

Balance b/d

6 997

RETURN OUTWARDS
Date
Aug
31

Particulars
Balance c/d

Fol.

RM
30

Date
Aug 7

Sept 1

Particulars
Creditor (Kristal
Diesz)

Fol.

RM
30
30
30

Balance b/d

DRAWING
Date
Aug 8
Sept 1

Particulars
Bank
Balance b/d

Fol.

RM
250

Date
Aug
31

250
250

RETURN INWARDS

Particulars
Balance c/d

Fol.

RM
250

Date
Aug 8
Aug
22
Sept
1

Particulars
Debtor ( Cik
Rahimah)
Debtor(Perniagaan
Kasih)

Fol.

RM
200

Date

255

Aug
31

Particulars

Fol.

Balance c/d

RM

455

455
455

Balance b/d

REVENUE
Date
Aug
31

Particulars
Balance c/d

Fol.

RM
290

Date
Aug
19
Sept 1

Particulars
Cash

Fol.

RM
290
290
290

Balance b/d

LOAN
Date
Aug
31

Particulars
Balance c/d

Fol.

RM
25 000

Date
Aug
20
Sept 1

Particulars
Bank

Balance b/d

Fol.

RM
25 000
25
000
25
000