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NurulAsyikin/UTM/FA1/AnswerJohan

Answer : Journal, Ledgers Account and Trail Balance (En Johan)

General Journal
Date Items Debit Credit
April
1 Cash 8,000
Bank 28,600
Machinery 45,000
Capital 81,600
2 Fixture and Fittings 8,000
Global Sdn Bhd 8,000

Purchase Journal
Date Items Inv No Amount
April
13 Saujana Bhd 2,000
30 Post to Purchase Account (Dr) 2,000

Return Outwards Journal


Date Items Inv No Amount
April
15 Saujana Bhd 200
30 Post to R/O Account (Cr) 200

Sales Journal
Date Items Inv No Amount
April
16 Wahbi Enterprise 3,500
PV Knowledge S/B 7,000
Mutiara Enterprise 3,000
30 Post to Sales Account (Cr) 13,500

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NurulAsyikin/UTM/FA1/AnswerJohan

En Johan
Trial Balance
As at 30 April 2004
Debit Credit

Cash 9,050
Bank 36,350
Machinery 45,000
Fixtures & Fittings 8,000
Machinery Expense 1,500
Wahbi 3,500
PV Knowledge 6,200
Mutiara 3,000
Purchase 2,000
Sales 17,800
Loan 15,000
Return Outwards 200
Capital 81,600
114,600 114,600

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NurulAsyikin/UTM/FA1/AnswerJohan

Cash Book
Date Items Cash Bank Date Items Cash Bank
April April
1 Capital 8,000 28,600 8 Machinery 1,500
10 Sales 4,300 18 Saujana Bhd 1,800
14 Loan 15,000 25 Global S/B 8,000
26 PV Knowledge 800 29 Cash 250
29 Bank 250 30 Balance c/d 9,050 36,350
9,050 47,900 9,050 47,900
May
1 Balance b/d 9,050 36,350

Machinery Machinery
April April April April
1 Capital 45,000 30 Bal c/d 45,000 1 Capital 8,000 30 Bal c/d 8,000
45,000 45,000 8,000 8,000
May May
1 Banl b/d 45,000 1 Bal b/d 8,000

Global Sdn Bhd Machinery Expenses


April April April April
25 Bank 8,000 2 F&F 8,000 25 Bank 1,500 30 PnL 1,500

Sales Saujana Bhd


April April April April
30 Trading 17,800 10 Bank 4,300 15 R/O 200 13 Purchase 2,000
30 Total 18 Bank 1800
credit
sales 13,500
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NurulAsyikin/UTM/FA1/AnswerJohan

Loan Wahbi Enterprise


April April April April
30 Bal c/d 15,000 14 Bank 15,000 16 Sales 3500 30 Bal c/d 3500
15,000 15,000 3500 3500
May May
1 Bal b/d 15,000 1 Bal b/d 3500

PV Knowledge S/B Mutiara Enterprise


April April April April
16 Sales 7,000 26 Cash 800 16 Sales 3000 30 Bal c/d 3000
30 Bal c/d 6,200 3000 3000
7,000 7,000 May
May 1 Bal b/d 3000
1 Bal b/d 6,200

Purchase Retrun Ourwards


April April April April
30 Total 2,000 30 Trading 2,000 30 Trading 200 30 Total 200
credit R/O
purchase

Capital
April April
30 Bal c/d 81,600 1 Cash 8,000
Bank 28,600
Machinery 45,000
81,600 81,600
May
1 Bal b/d 81,600 3