AILA JASMIN BOUTIQUE

BUSINESS TRANSACTIONS

FO THE MONTH OF JANUARY, 201

TRANS
DATE

TRANSACTION
DESCRIPTIONS

40,179
40,180
40,182
40,184
40,188
40,193
40,194
40,198
40,203
40,208

Capital
Cash Deposit
Bought office furniture
Boughtblouses for resale
Paid deposit for baju kurung
Paid rent
Sold blouses
Purchase headscarves
Bought clothing racks
Drawings

CASH

BANK

FURNITURE
& FITTINGS

100,000
(90,000) 90,000
35,000
(5,000)
(2,000)
(2,500)
3,800
(800)
(1,660)
(200)
11,000

80,640

1,660

36,660

Balance Veri
Total Assets
Total capital and liabilities

A JASMIN BOUTIQUE

NESS TRANSACTIONS

MONTH OF JANUARY, 2010

PURCHASES

DEPOSITS

RENT

DRAWINGS

CAPITAL

CREDITORS

SALES

(10,000)
(35,000)
5,000
2,000
2,500
3,800
800
200
5,800

2,000

2,500

Balance Verification

l capital and liabilities

138,800
(41,200)
97,600

200

(10,000)

(35,000) 3,800

ARIFF ZAKEE TAILOR

ADJUSTED TRIAL BALANCE AS AT 31 DECEMBER 2010

TRAIL BALANCE
DEBIT
CREDIT
SEWING EQUIPMENT
ACCUMULATED DEPRECIATION
SALARIES
INSURANCE
GENERAL EXPENSES
RENTAL OF PREMISES
TELEPHONE EXPENSES
DEBTORS
CREDITORS
SEWING CHARGES
BANK OVERDRAFT
OWNER'S CAPITAL
DRAWING
DEPRECIATION
PREPAID INSURANCE
ACCUMULATED TELEPHONE EXPENSES

ADJUSTING ENTRIES
DEBIT
CREDIT

145,000
29,000
20,800
14,000
12,000
24,000
4,364
14,698

29,000
2,000

490 (c)
15,774
105,490
2,598
100,000

18,000
29,000 (a)
2,000 (b)
490
252,862

252,862

31,490

31,490

ER 2010

ENTRIES

ADJUSTED TRAIL BALANCE

DEBIT
CREDIT

(a)
(b)

145,000
20,800
12,000
12,000
24,000
4,854
14,698

18,000
29,000
2,000
(c)

58,000

15,774
105,490
2,598
100,000

490
282,352

282,352

ARTY DUITY ENTERPRISE

ADJUSTD TRAIL BALANCE AS AT 31 DECEMBER 2010

CASH AT BANK
STOCKS
MOTOR VEHICLE
ACCUMULATED DEPRECIATION - MV
CREDITORS
INSURANCE
PURCHASES
SALES
CAPITAL
RENT
TELEPHONE
RETURN INWARDS
CARRIAGE OUTWARDS
WAGES
DEPRECIATION
PREPAID INSURANCE
ACCRUED WAGES
OPENING STOCK
CLOSING STOCK

TRAIL BALANCE
DEBIT
CREDIT

ADJUSTING ENTRIES
DEBIT
CREDIT

49,000
12,700
55,000

22,450

(e)

24,063
7,750

12,700
7,734

2,640
65,800

528
97,237
80,000

6,000
870
2,190
450
14,400

3,800
7,734
528

(c)
(a)
(b)
3,800

12,700

(d)
22,450

209,050

209,050

47,212

47,212

ER 2010

ENTRIES

ADJUSTED TRAIL BALANCE

DEBIT
CREDIT

(d)

49,000
22,450
55,000

(a)
(b)

31,797
7,750
2,112
65,800
97,237
80,000
6,000
870
2,190
450
18,200
7,734
528

(c)

3,800
12,700

(e)
0

22,450
243,034

243,034

ARTY DUITY ENTERPRISE

ADJUSTD TRAIL BALANCE AS AT 31 DECEMBER 2010

TRAIL BALANCE
DEBIT
CREDIT
CASH AT B 49,000
STOCKS
12,700
MOTOR VEH 55,000
ACCUMULATED DEPREC24,063
CREDITORS
7,750
INSURANCE 2,640
PURCHASE 65,800
SALES
97,237
CAPITAL
80,000
RENT
6,000
TELEPHON
870
RETURN IN 2,190
CARRIAGE
450
WAGES
14,400
DEPRECIATION
PREPAID INSURANCE
ACCRUED WAGES
OPENING STOCK
CLOSING STOCK
209,050

209,050

ADJUSTING ENTRIES
DEBIT
CREDIT

22,450

3,800
7,734
528

(e)

12,700

(d)

7,734

(a)

528

(b)

47,212

(c)
(a)
(b)

2,112
65,800

(c)

(d)

49,000
22,450
55,000

6,000
870
2,190
450
18,200
7,734
528
3,800

12,700

ADJUSTED TRAIL BALANCE

DEBIT

12,700
22,450

(e)

47,212

243,034

STED TRAIL BALANCE

CREDIT

31,797
7,750

97,237
80,000

3,800
22,450
243,034