Date Transactions

1-Jan Started a merchandise business in sport shoe retails with RM 200000 as

initial capital
3-Jan Purchased sport shoes on account from Farah Enterprise for
RM 20800,terms were 3/10, n/30
5-Jan Purchased sport shoes on account from Amanda Enterprise for
RM 10400,terms were 2/10, n/30
7-Jan Sold sport shoes to Thomas Enterprise on credit for RM 15000
terms were 2/10, n/30
9-Jan Sold sport shoes on credit to Bad Enterprise for RM 8000,terms were
2/10, n/30
10-Jan Purchased sport shoes on account from Siva Company for RM 12000,
terms were 2/10, n/30
11-Jan Returned defective sport shoes of RM 1800,purchased from Farah Enterprise
12-Jan Purchased tables,chairs,shelves and other fixtures for a total of RM 3000 on
credit from Oak Company
13-Jan Thomas Enterprise returned defective sport shoes of RM 2000
15-Jan Sold sport shoes on cash for RM 3500
16-Jan Received payments from Thomas Enterprise in full payment of its account
receivable
17-Jan Purchased sport shoes on account from Arif Enterprise for RM 6000,
terms were 2/10,n/30
19-Jan Sold sport shoes for RM 7800 to Aziman Enterprise terms were,2/10, n/30
20-Jan Paid rental of building amounting RM 1200 by cheque
23-Jan Sold sport shoes for RM 6500 to Alisha Company,terms were
2/10, n/30
26-Jan Paid salaries to employee of RM 2500 by cheque
27-Jan Goods withdrawn for personal use,RM 2000
28-Jan Withdrew cash due to emergency,RM 1200
29-Jan Brought in RM 10000 as an additional investment
30-Jan Purchased sport shoes amounting RM 4000 by cash
Source documents Journal Involved
Memo Cash Receipt Journal

Original invoice Purchase Journal

Original invoice Purchase Journal

Copy of Invoice Sales Journal

Copy of Invoice Sales Journal

Original invoice Purchase Journal

Original Credit Note General Journal

Original Invoice General Journal

Copy of Credit Note General Journal

Copy of Receipt Cash Receipt Journal
Copy of Receipt Cash Receipt Journal

Original invoice Purchase Journal

Copy of Invoice Sales Journal

Cheque Stub Cash Payment Journal
Copy of Invoice Sales Journal

Cheque Stub Cash Payment Journal

Memo General Journal
Memo Cash Payment Journal
Memo Cash Receipt Journal
Original Receipt Cash Payment Journal