CASH RECEIPTS JOURNAL

DATE RECEIPT DETAILS FOLIO BANK CASH CAPITAL SALE A/C RECEIVABLE COMMISSION
2015 NO. ( RM ) ( RM ) ( RM ) ( RM ) ( RM ) ( RM )
M 1 M001 Capital GL 20 000 20 000
a 14 CB015 Sale GL 500 500
y 26 R0006/9 Sherry Biscuits GL 1 105 1 105
28 R0007/9 Zahirah Bakery GL 2 000 2 000
28 R0007/9 Maznah Café GL 1 000 1 000
29 CB011 Sale GL 576 576
30 Commission GL 700 700
31 TOTAL 24 805 1 076 20 000 1 076 4 105 700

CASH PAYMENTS JOURNAL

DATE RECEIPT DETAILS FOLIO BANK CASH DISCOUNT SERVICE BILL SALARY DRAWING A/C
2015 NO. ( RM ) ( RM ) RECEIVED AIR-COND (RM) ( RM ) ( RM ) PAYABLE
( RM ) ( RM ) ( RM )
M 15 R0004/9 Service GL 150 150
A Air-cond
y 20 023/2015 Bill GL 300 300
21 024/2015 Salary GL 2 400 2 400
25 R0005/9 Drawing GL 250 250
31 R0006/9 Anis Bakery GL 6 365 335 6 700
31 R0006/9 Nurul Biscuits GL 2 813 87 2 900
31 TOTAL 11 578 700 422 150 300 2 400 250 9 600