LEDGER

SHOP BUILDING A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May1 Capital 18 000 May 31 Balance c/d 18 000

18 000 18 000

Jun 1 Balance b/d 18 000

FITTING A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 1 Capital 2 000 May 31 Balance c/d 2 000
2 000 2 000

Jun 1 Balance b/d 2 000

BANK A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 31 Total cash receipt 24 805 May 31 Total cash 11 578
31 payment
Balance c/d 13 227

24 805 24 805

Jun 1 Balance b/d 13 227

CAPITAL A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 31 Balance c/d 40 000 May 1 Shop building 18 000
Fitting 2 000
Total cash receipt 20 000

40 000 40 000

Jun 1 Balance b/d 40 000

10
 PURCHASED A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 31 Total credit purchase 10100 May 31 Balance c/d 10100

10100 10100 10100

Jun 1 Balance b/d 10100

SALES A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 31 Balance c/d 9 850 May 31 Total credit sale 8 774
Total cash 1 076
payment

9 850 9 850

Jun 1 Balance b/d 9 850

RETURN OUTWARDS A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 31 Balance c/d 300 May 31 Total return 300
outwards

300 300

Jun 1 Balance b/d 300

RETURN INWARDS A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 31 Total return inwards 290 May 31 Balance c/d 290

290 290

Jun 1 Balance b/d 290

11
 A/C PAYABLE ANIS BAKERY

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 3 Return Outward 200 May 2 Purchase 4 000
31 Discount Received 335 17 Purchase 2 900
31 Bank 6 365

6 900 6 900

A/C PAYABLE NURUL BISCUITS

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 5 Return Outward 100 May 3 Purchase 1 900
31 Discount Received 87 17 Purchase 1 100
31 Bank 2 813

3 000 3 000

A/C RECEIVABLE ZAHIRAH BAKERY

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 4 Sale 1 910 May 6 Return Inward 120
22 Sale 1 464 28 Bank 2 000
31 Balance c/d 1 254

3 374 3 374

Jun 1 Balance b/d 1 254

A/C RECEIVABLE MAZNAH CAFÉ

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 8 Sale 1 690 May 28 Bank 1 000
31 Balance c/d 690

1 690 1 690

Jun 1 Balance b/d 690

12
 A/C RECEIVABLE SHERRY BISCUITS

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 11 Sale 1 275 May 12 Returned Inward 170
26 Bank 1 105

1 275 1 275

A/C RECEIVABLE ROS ENAK

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 23 Sale 2 435 May 31 Balance c/d 2 435

2 435 2 435

Jun 1 Balance b/d 2 435

CASH A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 31 Total Cash Receipt 1 076 May 31 Total cash 900
payment
May 31 Balance c/d 376

1076 1076

376
Jun 1 Balance b/d

COMMISSION A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 31 Balance c/d 700 May 31 Total cash receipt 700

700 700

Jun 1 Balance b/d 700

13
 DISCOUNT RECEIVED A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 31 Balance c/d 422 May 31 A/C Payable Anis 335
Bakery
A/C Payable Nurul 87
Biscuits

422 422

Jun 1 Balance b/d 422

SALARY A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
My 31 Total cash payment 2 400 May 31 Balance c/d 2 400

2 400 2 400

Jun 1 Balance b/d 2 400

DRAWING A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 31 Total cash payment 450 May 31 Balance c/d 450

450 450

Jun 1 Balance b/d 450

SERVICE AIR-COND A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 31 Total cash payment 150 May 31 Balance c/d 150

150 150

Jun 1 Balance b/d 150

14
 BILL A/C

DATE PARTICULAR RM DATE PARTICULAR RM

2015 2015
May 31 Total cash payment 300 May 31 Balance c/d 300

300 300

Jun 1 Balance b/d 300

15
 Trial Balance as at 31 May 2015

PARTICULAR DEBIT ( RM ) CREDIT ( RM )

Shop Building 18 000

Fitting 2 000
Bank 13 227
Capital 40 000
Purchased 9700
Sale 9 850
Returned Outward 300
Returned Inward 290
A/C Receivable – Zahirah Bakery 1 254
Maznah Café 690
Ros Enak 2 435
Cash 376
Commission 700
Discount Received 422
Salary 2 400
Drawing 450
Service Air-Cond 150
Bill 300

51272 51272

16
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