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  • Far110 - Ledger

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    Syaza Aisyah
    149 views5 pages
    1) The document contains accounting records for various bank and business accounts for the month of June 2020, including transactions, balances, and accounts payable/receivable. 2) Key transactions include capital contributions, purchases/sales, payments/receipts, and transfers between accounts. 3) The accounts track the financial activities and balances for entities like cash, sales, capital, loans, and suppliers over the period.

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    FAR110 - LEDGER.docx

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    1) The document contains accounting records for various bank and business accounts for the month of June 2020, including transactions, balances, and accounts payable/receivable. 2) Key transactions include capital contributions, purchases/sales, payments/receipts, and transfers between accounts. 3) The accounts track the financial activities and balances for entities like cash, sales, capital, loans, and suppliers over the period.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    149 views5 pages

    Far110 - Ledger

    Uploaded by

    Syaza Aisyah
    1) The document contains accounting records for various bank and business accounts for the month of June 2020, including transactions, balances, and accounts payable/receivable. 2) Key transactions include capital contributions, purchases/sales, payments/receipts, and transfers between accounts. 3) The accounts track the financial activities and balances for entities like cash, sales, capital, loans, and suppliers over the period.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 5

    Bank Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    1 Capital 50 000 50 000 DR
    Motor Vehicle 10 000 40 000 DR
    2 Purchase 1 500 38 500 DR
    7 Capital 80 000 118 500 DR
    10 Furniture 5 000 113 500 DR
    Equipment 2 300 111 200 DR
    17 Sales 200 111 400 DR
    18 Sales Return 50 111 350 DR

    Capital Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    1 Bank 50 000 50 000 CR
    Office Equipment 10 000 60 000 CR
    7 Bank 80 000 140 000 CR

    Office Equipment Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    1 Capital 10 000 10 000 DR

    Motor Vehicle Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    1 Bank 48 000 48 000 DR

    Loan Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    1 Motor Vehicle 38 000 38 000 CR

    Purchase Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    2 Cash 1 500 1 500 DR
    5 Account Payable : Khadeeja 2 880 4 380 DR
    Account Payable : Ariani 2 000 6 380 DR
    13 Account Payable : Hasnuri 25 000 31 380 DR
    26 Drawing 200 31 180 DR
    Cash Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    8 Sales 80 80 DR
    19 Sales 1 200 1 280 DR
    23 Utility Bill 500 780 DR
    Telephone Bill 100 680 DR
    24 Commission 700 1 380 DR
    29 Rent Revenue 250 1 630 DR
    30 Drawing 1 000 630 DR

    Sales Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    4 Account Receivable : Hannah 500 500 CR
    8 Cash 80 580 CR
    17 Account Receivable : Hawa Apparel 7 500 8 080 CR
    Bank 200 8 280 CR
    19 Cash 1 200 9 480 CR
    21 Account Receivable : Zahirah 1 050 10 530 CR
    Account Receivable : H&M 2 375 12 905 CR

    Account Receivable – Hannah Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    4 Sales 500 500 DR
    11 Cash 490 10 DR
    Discount Allowed 10 -

    Account Payable – Khadeeja Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    5 Purchase 2 880 2 880 CR
    15 Bank 2 736 144 CR
    Discount Received 144 -

    Furniture Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    10 Bank 5 000 5 000 DR
    Equipment Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    10 Bank 2 300 2 300 DR

    Account Receivable – Hawa Apparel Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    17 Sales 7 500 7 500 DR
    25 Bank 7 200 300 DR
    Discount Allowed 300 -

    Sales Return Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    18 Bank 50 50 DR

    Account Receivable – Zahirah Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    21 Sales 1 050 1 050 DR

    Account Receivable – H&M Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    21 Sales 2 375 2 375 DR

    Drawing Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    26 Purchase 200 200 DR
    30 Cash 1 000 1 200 DR

    Account Payable – Ariani Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    5 Purchase 2 000 2 000 CR
    14 Purchase Return 150 1 850 CR
    15 Discount Received 37 1 813 CR
    Bank 1 813 -
    Account Payable – Hasnuri Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    13 Purchase 25 000 25 000 CR

    Commission Received Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    24 Cash 700 700 CR

    Rent Revenue Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    29 Cash 250 250 CR

    Purchase Return Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    14 Account Payable : Ariani 150 150 CR

    Discount Received Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    15 Account Payable : Khadeeja 144 144 CR
    Account Payable : Ariani 37 181 CR

    Discount Allowed Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    11 Account Receivable : Hannah 10 10 DR
    25 Account Receivable : Hawa Apparel 300 310 DR

    Utility Bill Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    23 Cash 500 500 DR
    Telephone Bill Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    23 Cash 100 100 DR

    Salary Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    27 Bank 3 600 3 600 CR

    Rental Expense Account

    Date Particulars Dr (RM) Cr (RM) Balance


    June 2020 (RM)
    27 Bank 11 000 11 000 DR
    TRIAL BALANCE

    Account Debit Credit


    Bank 111 350
    Capital 140 000
    Office equipment 10 000
    Motor vehicle 48 000
    Loan 38 000
    Purchase 31 180
    Sales 12 905
    Cash 630
    Furniture 5 000
    Equipment 2 300
    Discount Allowed 310
    Account Payable : Hasnuri 25 000
    Purchase return 150
    Discount received 181
    Sales return 50
    Account receivable : zahirah 1 050
    Account receivable : h&m 2 375
    Utility bill 500
    Telephone bill 100
    Commission received 700
    Drawing 1 200
    Salary 3 600
    Rental expense 11 000
    Rent revenue 250
    225 045 220 786

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