Faculty of Business Diploma in Banking: Prepared by

FACULTY OF BUSINESS
DIPLOMA IN BANKING
ACC106
(INTRODUCTION TO FINANCIAL ACCOUNTING AND REPORTING)
TOPIC: ASSINGMENT 1
Prepared by:
Name Matric No Signature
Muhammad Shafiq bin
Mohd Shafri 2017658656
Muhammad Syazani
Rafiqi bin Rosdi 2017658994
Muhammad Zakwan bin
Jasni 2017642308
Ridhauddin Fahmi bin
Abdul Rahim 2017665696
Prepared for:
Dr NADZRI BIN ABD GHANI
Date of submission
21st December 2017
1
CONTENT
No. Content Page

1. Acknowledge 3
2. Introduction 4-5
3. Transaction for one month 6-7
4. Journal 8-10
5. Ledgers 11-14
6. Trial balance 15
7. Appendix 16-36
2
ACKNOWLEDGEMENT
Bismillahirahmanirahim, Alhamdullilah, be grateful to the Allah with the abundance of

grace and enjoyment of the time, the energy of the life conferred upon us can also complete
this task successfully.
First of all, we would like to dedicate this tribute to our beloved lecturer, Dr.Nadzri
Bin Abdul Ghani for his guidance to open up space for us to complete this assignment
successfully.
We would also like to thank our parents for giving us the facilitator to complete this
course. They have given us all the ease and moral support that we need until we have
accomplished this task successfully.
This remark also addresses our colleagues who warn everyone what we have been
upset. They helped us by responding to every question that we gave them.
Finally, I thank those who are involved directly or otherwise in the course of the work
. Thank you.
3
1.0 INTRODUCTION
I am Muhammad Ali Bin Baba Khan has started this business buy and sell electronic devices
since 1 February 2017. I used my own saving as capital amount RM 180,000. My type of
business organisations is sole proprietorship with name given as TECHNAVE
ENTERPRISE. My shop have been operated at Lot 122,Jalan Teluk Wanjah,05200,Alor
Setar, Kedah. I choose this business because:
1.It has potential to be more advance in future because the surrounding area pack with the
community.
2.It is because I, myself, have experience work with biggest electronic company
3.It has less competitors.
In our business we buy and sell electronic devices such as computers, television, fan and air
conditioner. Our financial year end between one year.
4
1.1 PROFILE OF THE BUSINESS
1. Name of Business TECHNAVE ENTERPRISE
2. Name of the owner Muhammad Ali bin Baba Khan
3. Location/Address Lot 122,Jalan Teluk Wanjah,05200,Alor Setar,

Kedah
4. Type of business Sole Proprietorship
5, Accounting duration 1 year
6. Record duration 1 November 2017-30 November 2017

RM180,000 from: a) cash RM10,000
7. Business Capital b) bank RM50,000
c) premise RM100,000
d) office equipment RM20,000
8. Business Activity Buying and Selling electronic devices such as

computer, television, fan and air conditioner
2.0 TRANSACTION FOR ONE MONTH
5
The following are the business transaction in November 2017 :
2017
Nov 1 Started the business with cash RM 10,000, bank RM 50,000, premise RM 100,000
and office equipment RM 20,000
2 Bought full set office table and by credit from Seman Furniture Sdn.Bhd worth
RM 5,000 .
4 The business purchased 6 units computer worth RM 1,500 per unit and 2 units
television worth RM 2,000 per unit on credit from Thore Sorok-sorok Sdn,Bhd
5 Paid Seman Furniture Sdn Bhd RM 2,500 using cheque.
6 Sold 3 units computer worth RM 2,000 per unit on credit to Abang Nak Tegur
Computer Sdn.Bhd.
7 Paid to Thore Sorok-sorok Sdn.Bhd RM 5,000 using cheque
7 Abang Nak Tegur Sdn.Bhd return 1 unit computer worth RM 2,000 because
damage screen .
10 Bought 6 units fans worth RM 100 per unit and 2 units air conditioner worth RM
1,000 from Cumi-cumi Sdn.Bhd on credit
11 Return 2 units fan worth RM 100 per units to Cumi-cumi Sdn.Bhd because wrong
branded
14 Receive cheque worth RM 3,000 from Abang Nak Tegur Computer Sdn.Bhd.
Sold 2 units fan worth RM 150 per unit and 1 unit air conditioner worth RM 1,500
15 per unit to Triple X Enterprise on credit.
Bought 5 units of computer worth RM 1,500 per unit, 5 units television worth RM
17 2,000 per unit and 5 units fans worth RM 100 from Syarikat Bellaz Sdn. Bhd. on
credit.
17 Receive cash worth RM 1,800 from Triple X Enterprise for settle down the debt.
6
18 Return 2 units computer worth RM 1,500 per unit and 1 units television worth RM
2,000 to Syarikat Bellaz Sdn. Bhd.
23 Sold 5 units television worth RM 2,500 to Adam Enterprise on credit.
24 Paid to Syarikat Bellaz Sdn. Bhd amount RM 8,000 using cheque.
24 Adam Enterprise return 1 unit television RM 2,500.
26 Receive cheque RM 5,000 from Adam Enterprise.
29 Paid electricity expenses to Tenaga Nasional Berhad about RM 500 using cash.
29 Paid insurance worth RM 500 using cheque.
30 Received cheque RM 4,800 from Fahmi because owner rent out a part of his shop
30 Paid salary for 5 staff with amount RM 6,000 using cheque
3.0 JOURNAL
3.1 General Journal GJ1
Date Details Folio Debit Credit

2017 (RM) (RM)
Nov 1 Cash GL1 10,000
Bank GL2 50,000
Premise GL3 100,000
Office Equipment GL4 20,000
Capital GL5 180,000
( Started business with cash, bank, premise
and office equipment)
7
2 Fixture and fittings GL6 5,000
Seman Furniture Sdn Bhd GL7 5,000
(bought fixture and fittings by credit from
Seman Furniture Sdn)
5 Seman Furniture Sdn Bhd GL7 2,500

Bank GL2 2,500
(Paid Seman Furniture Sdn Bhd using
cheque)
3.2 Purchases Journal PJ1
Date Particular Invoice Folio Amount

no.
2017 (RM)
Nov 4 Thore Sorok-Sorok Sdn Bhd 123 PL1 13,000
10 Cumi-Cumi Sdn Bhd 200 PL2 2,600
17 Syarikat Bellaz Sdn Bhd 1213 PL3 18,000
30 Purchases a/c (CR) GL8 33,600
3.3 Sales Journal SJ1
Date Particular Invoice Folio Amount

no.
2017 (RM)
Nov 6 Abang Nak Tegur Computer Sdn Bhd 2111 SL1 6,000
15 Triple X Enterprise 2112 SL2 1,800
23 Adam Enterprise 2113 SL3 12,500
30 Sales a/c (DT) GL9 20,300
3.4 Return Outwards Journal ROJ1
Date Particular Credit Note Folio Amount

no.
2017 (RM)
Nov 11 Cumi-Cumi Sdn Bhd 110 PL2 200
18 Syarikat Bellaz Sdn Bhd 200 PL3 5,000
30 Return Outwards a/c (DT) GL10 5,200
8
3.5 Return Inwards Journal RIJ1
Date Particular Credit Note Folio Amount

no.
2017 (RM)
Nov 7 Abang Nak Tegur Sdn Bhd 1000 SL1 2,000
24 Adam Enterprise 1001 SL3 2,500
30 Return Inwards a/c (CR) GL11 4,500
3.6 Cash Payment Journal CPJ1
Date Cheque Details Folio Bank Cash

no.
2017 (RM) (RM)
Nov 7 543202 Thore Sorok-Sorok sdn Bhd PL1 5,000
24 543203 Syarikat Bellaz Sdn Bhd PL3 8,000
29 543204 Insurance GL12 500
543205 Tenaga Nasional Berhad GL13 500
30 543206 Salary GL14 6,000
19,500 500
3.7 Cash Receipts Journal CRJ1
Date Cheque Details Folio Bank Cash

no.
2017 (RM) (RM)
Nov 14 101011 Abang Nak Tegur Sdn Bhd SL1 3,000
17 543421 Triple X Enterprise SL2 1,800
26 134432 Adam Enterprise SL3 5,000
30 543206 Rent Receive GL15 4,800
12,800 1,800
9
4.0 LEDGERS
4.1 Purchases Ledger
Thore sorok-sorok PL1

Account
Date Detail Folio Rm Date Detail Folio Rm
2017 2017
Nov-07 Bank GL2 5,000 Nov-04 Purchase GL8 13,000
Nov-30 Balance c/d 8,000
13,000 13,000
Dec-01 Balance b/d 8,000
Cumi-cumi Sdn Bhd PL2

Account
2017 2017
Nov-11 Return Outward GL10 200 Nov-10 Purchase GL8 2,600
2,600 2,600
Syarikat Bellaz Sdn Bhd PL3

Account
2017 2017
Nov-18 Return Outward GL10 5,000 Nov-17 Purchase GL8 18,000
Nov-24 Bank GL2 8,000
Dec-30 Balance c/d 5,000
18,000 18,000
10
4.2 Sales Ledger
Abang Nak Tegur Computer SL1
Sdn Bhd
2017 2017
Nov-06 Sales GL9 6,000 Nov-07 Return inwards GL11 2,000
Nov-30 Balance 1,000
6,000 6,000
Triple X Enterprise Account SL2

2017 2017
Nov-15 Sales GL9 1,800 Nov-17 Cash GL1 1,800
1,800 1,800
Adam Enterprise Account SL3

2017 2017
Nov-23 Sales GL9 12,500 Nov-24 Return inward GL11 2,500
12,500 12,500
11
4.3 General Ledger
Cash Account GL1
2017 2017
Nov-01 Balance b/d GJ1 10,000 Nov-24 Tenaga Nasional Berhad GL13 500
Nov-17 Triple X Enterprise SL2 1,800 Nov-30 Balance c/d 11,300
11,800 11,800
Bank Account GL2

2017 2017
Nov-01 Balance b/d GJ1 50,000 Nov-05 Seman Furniture Sdn Bhd GL7 2,500
Nov-14 Abang Nak Tegur computer SL1 3,000 Nov-07 Bank GL2 5,000
Sdn Bhd Nov-24 Syarikat Bellaz Sdn Bhd PL3 8,000
Nov-26 Adam Enterprise SL3 5,000 Nov-24 Insurance GL12 500
Nov-30 Rent receive GL15 4,800 Nov-30 Salary GL14 6,000
62,800 62,800
Premises Account GL3

2017 2017
Nov-01 Balance b/d GJ1 100,000 Nov-30 Balance c/d 100,000
100,000 100,000
Office Equipment GL4

Date Detail Folio Rm Account
2017 Date Detail Folio Rm
Nov-01 Balance b/d GJ1 20,000 2017
20,000 Nov-30 Balance c/d 20,000
Dec-01 Balance b/d 20,000 20,000
Capital Account GL5

2017 2017
Nov-30 Balance c/d GJ1 180,000 Nov-01 Balance b/d 180,000
180,000 180,000
Fixture&Fitting Account GL6

2017 2017
Nov-02 Seman Furniture GL7 5,000 Nov-30 Balance c/d 5,000
Sdn Bhd
5,000 5,000
Dec-01 Balance c/d 5,000
12
Seman Furniture Sdn Bhd GL7
Account
2017 2017
Nov-05 Bank GL2 2,500 Nov-02 Fixture&Fitting GL6 5,000
5,000 5,000
Purchase Account GL8

2017 2017
Nov-04 Thore sorok-sorok PL1 13,000 Nov-30 Balance c/d PJ1 33,600
Sdn Bhd
Nov-10 Cumi-cumi Sdn Bhd PL2 2,600
Nov-17 Syarikat Bellaz PL3 13,000
Sdn Bhd
33,600 33,600
Sales Account GL9

2017 2017
Nov-30 Balance c/d SJ1 20,300 Nov-06 Abang Nak Tegur SL1 6,000
Computer Sdn Bhd
Nov-15 Triple X Enterprise SL2 1,800
Nov-23 Adam Enterprise SL3 12,500
20,300 20,300
Return Outward Account GL10

2017 2017
Nov-30 Balance c/d ROJ1 5,200 Nov-11 Cumi-cumi Sdn Bhd PL2 200
Nov-18 Syarikat Bellaz PL3 5,000
Sdn Bhd
5,200 5,200
Return Inwards Account GL11

2017 2017
Nov-07 Abang Nak Tegur SL1 2,000 Nov-30 Balance c/d RIJ1 4,500
Computer Sdn Bhd
Nov-24 Adam Enterprise SL3 2,500
4,500 4,500
Insurance Account GL12

2017 2017
Nov-29 Bank GL2 500 Nov-30 Balance c/d 500
500 500
Dec-01 Balance b/d 500
Tenaga Nasional Berhad GL13

Account
2017 2017
Nov-29 Cash GL1 500 Nov-30 Balance c/d 500
500 500
Dec-01 Balance b/d 500
13
Salary Account GL14
2017 2017
Nov-30 Bank GL2 6,000 Nov-30 Balance c/d 6,000
6,000 6,000
Rent Receive Account GL15

2017 2017
Nov-30 Balance c/d 4,800 Nov-01 Bank GL2 4,800
4,800 4,800
5.0 TRIAL BALANCE

TECHNAVE ENTERPRISE
Trial Balance as at 30 November 2017
Debit Credit
Details (RM) (RM)
Cash 11,300
Bank 40,800
Premise 100,000
Office equipment 20,000
Capital 180,000
Fixture and Fittings 5,000
Seman Furniture Sdn Bhd 2,500
Purchases 33,600
Thore Sorok-Sorok Sdn Bhd 8,000
Sales 20,300
Abang Nak Tegur Sdn Bhd 1,000
Return Inwards 4,500
Cumi-Cumi Sdn Bhd 2,400
14
Return Outwards 5,200
Syarikat Bellaz Sdn Bhd 5,000
Adam Enterprise 5,000
Tenaga Nasional Berhad 500
Insurance 500
4,800
Rent Receive
Salary 6,000
228,200 228,200
6.0 ORIGINAL
APEENDIX
INVOICE
No: 3261
Seman Funiture Sdn.Bhd
No 137 Jalan Semeliang,
06300, Kuala Nerang, Kedah
To: Technave Enterprise

Lot 112, Jalan Teluk WanJah
05200, Alor Setar, Kedah
Date : 2 Nov 2017
Unit price
No Description Quantity Amount (RM)
(RM)
1. Full set office table 1 5,000 5,000
2.
3.
4.
Total
5,000
15
Ringgit: Five thousand ringgit only
ALI POGBA
....................................... ........................................
. Manager
Receiver K & K di K
DOCUMENT 1
ORIGINAL
INVOICE
Thore Sorok-sorok Sdn.Bhd No: 123
No 239, Jalan Dato Kumbar,

05200, Alor Setar, Kedah Date : 4 Nov 2017
Unit price
(RM)
1. Computer 6 1,500 9,000
2. Television 2 2,000 4,000
3.
4.
Total 13,000
Ringgit: Thirteen thousand ringgit only

K & K di K
ALI HANIM
....................................... ........................................
16
. Manager
Receiver
DOCUMENT 2
COPY OFFICIAL
RECEIPT No: 1023
Technave Enterprise
Date: 5 NOV 2017
Received from: SEMAN FURNITURE
Ringgit : TWO THOUSAND RINGGIT ONLY
For payment: PURCHASES FURNITURE
RM 2,500
ALI
................................
Cash / Cheque No: 543201 (Manager)
Document 3
17
COPY
INVOICE
Technave Enterprise No: 2111
To: Abang Nak Tegur Computer Sdn.Bhd

17C Kampung Semeliang, 06300
Kuala Nerang, Kedah
Date : 6 Nov 2017
Unit price
(RM)
1. Computer 3 2,000 6,000
2.
3.
4.
Total
6,000
Ringgit: Six Thousand Ringgit Only

K & K di K
RUHAIDA ALI
18
....................................... ........................................
. Manager
Receiver
DOCUMENT 4
COPY OFFICIAL
RECEIPT No: 1024
Technave Enterprise
Date: 7 NOV 2017
Received from: THORE SOROK-SOROK SDN.BHD
Ringgit : FIVE THOUSAND RINGGIT ONLY
For payment: PURCHASES GOODS
RM 5,000
ALI
................................
Document 5
19
COPY
CREDIT NOTE
Technave Enterprise No:1000
To: Abang Nak Tegur Computer Sdn.Bhd

17C Kampung Semeliang, 06300
Kuala Nerang, Kedah
Date: 7 Nov 2017

Your account has been credited as follows:
Unit price
(RM)
1. Computer 1 2,000 2,000
2.
3.
20
Total
2,000
Ringgit: Two Thousands Ringgit Only
Notes: _Because damage screen _________________________________________
ALI ...................
............
(Manager)
Document 6
ORIGINAL
INVOICE
No: 200
Cumi-cumi Sdn.Bhd
No 232, Jalan Tanah Merah,
06000, Jitra, Kedah

Date : 10 Nov 2017
Unit price
(RM)
1. Fan 6 100 600
2. Air Conditioner 2 1,000 2,000
3.
4.
Total
21
2,600
Ringgit: Five thousand ringgit only
ALI RAFIQI
....................................... ........................................
. Manager
Receiver K & K di K
DOCUMENT 7
ORIGINAL 1 OFFICIAL
RECEIPT No: 3245
Abang Nak Tegur computer Sdn Bhd
17C Kampung Semeliang 06300
Kuala Nerang,Kedah
Date:14 NOV 2017
Receive From: Technave Enterpise
Ringgit : Three Thousand Ringgit Only
Payment for: Bought Goods
RM 3,000
..............RUHAIDA..................
Cash/Cheque No:101011 (Manager)
Document 8
22
ORIGINAL
CREDIT NOTE
Cumi-cumi Sdn.Bhd No:110
No 232, Jalan Tanah Merah, 06000,
Jitra, Kedah
To :
Technave Enterprise
Date: 11 Nov 2017

Unit price
(RM)
1. Fan 2 100 200
2.
3.
23
Total
200
Ringgit: Two Hundred Ringgit Only
Notes: _Because wrong branded_________________________________________
RAFIQI ..............
.................
(Manager)
Document 9
COPY
INVOICE
To: Triple X Enterprise

Jalan Sg Korok, 06000,
Jitra, Kedah
Date : 15 Nov 2017
Unit price
(RM)
1. Fan 2 150 300
2. Air conditioner 1 1,500 1,500
3.
4.
24
Total
1,800
Ringgit: One thousand eight ringgit only
ALI DEWAN
....................................... ........................................
. Manager
Receiver K & K di K
DOCUMENT 10
ORIGINAL
INVOICE
Syarikat Bellaz Sdn Bhd
No: 1213
Jalan Sultanah
Bahiyah,05200,Alor
Setar,Kedah
To:TECHNAVE ENTERPRISE,
LOT 112,JALAN TELUK WANJAH,
05200,ALOR SETAR,KEDAH
Date :17 NOV 2017
Unit Price
(RM)
1. Computer 5 1500 7,500
2. Television 5 2000 10,000
3. Fan 5 100 500
4.
Total 18,000
Ringgit: Eighteen Thousand Ringgit Only

K & K di K
ALI BELLA
….................................... …....................................
25
. .
Receiver Manager
DOCUMENT 11
26
ORIGINAL OFFICIAL
RECEIPT No: 1424
Triple X Enterprise
Jalan Sg Korok, 06000,
Jitra, Kedah
Date: 17 NOV 2017
Received from: TECHNAVE EBTERPRISE
Ringgit : ONE THOUSAND EIGHT HUNDRED RINGGIT ONLY
For payment: PURCHASES GOODS
RM 1,800
DEWAN
................................
Document 12
27
ORIGINAL
CREDIT NOTE
Syarikat Bellaz Sdn.Bhd No: 200
Jalan Sultanah Bahiyah,
Alor Setar, 05200, Kedah
To :
Technave Enterprise
Date: 18 Nov 2017

Unit price
(RM)
1. Computer 2 1,500 3,000
2. Television 1 2,000 2,000
3.
Total
5,000
Ringgit: Five Thousand Ringgit Only
Notes: _Because wrong brand_________________________________________
BELLA ...............
................
(Manager)
Document 13
28
COPY
INVOICE
TECHNAVE ENTERPRISE,
No: 2113
Lot 112,Jalan Teluk Wanjah,
05200,Alor Setar,Kedah
To:ADAM ENTERPRISE,
No 54,Jalan Cinta Sayang,
Date :23 NOV 2017
Unit Price
(RM)
1. Television 5 2,500 12,500
2.
3.
4.
Total 12,500
Ringgit: Twelve Thousand Five Hundred Only

ADAM ALI
……................................. …....................................
. .
Receiver K & K di K Manager
DOCUMENT 14
29
COPY OFFICIAL
RECEIPT No: 1025
Date:24 NOV 2017
Receive From: Syarikat Bellaz Sdn. Bhd.
Ringgit : Eight Thousand Ringgit Only
Payment for: Purchased Goods
RM 8,000
..............ALI..................
Document 15
30
COPY
CREDIT NOTE
To : Adam Enterprise
No 54, Jalan Cinta Sayang,
Date: 24 Nov 2017

Unit price
(RM)
1. Television 1 2,500 2,500
2.
3.
Total
2,500
Ringgit: Five Thousand Ringgit Only
Notes: _Because damage_________________________________________
ALI ......................
.........
(Manager)
Document 16
31
ORIGINAL OFFICIAL
RECEIPT No: 1334
ADAM ENTERPRISE,
No 54,Jalan Cinta Sayang,
Date:26 NOV 2017
Receive From: Technave Enterprise
Ringgit : Five Thousand Ringgit Only
RM 5,000
............ADAM..................
Document 17
32
COPY OFFICIAL
RECEIPT No: 1027
Technave Enterprise
Date: 29 NOV 2017
Received from: TENAGA NASIONAL BERHAD
Ringgit : FIVE HUNDRED RINGGIT ONLY
For payment: PAID ELECTRICITY
RM 500
ALI
................................
Document 18
33
COPY OFFICIAL
RECEIPT No: 1026
Date:26 NOV 2017
Receive From: KURNIA INSURANCE
Ringgit : Five Hundred Ringgit Only
RM 500
............ALI..................
Cash/Cheque No: 543204 (Manager)
Document 19
34
COPY Payment Voucher No: 234
Technave Enterprise
To: Maybank
No 100, Jalan Sultan Abd Halim
08000,Sg petani, Kedah
Date: 30 Nov
2017
No Description Amount (RM)
1. Salary 6,000
Ringgit: Six Thousand Ringgit Only
Cash/Check No: 543206
MAYBANK ALI
…………………………………… ……………….......................
Receiver (Manager)
Document 20
ORIGINAL OFFICIAL
RECEIPT No: 1028
FAHMI RIDHWAN,
35
Date:30 NOV 2017
Receive From: TECHNAVE ENTERPRISE
Ringgit : Four Thousand Eight Hundred Ringgit Only
Payment for: Rent a part of shop
RM 4,800
............FAHMI..................
Cash/Cheque No: 543206 (Manager)
Document 21
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FACULTY OF BUSINESS

No. Content Page

Bismillahirahmanirahim, Alhamdullilah, be grateful to the Allah with the abundance of

3.It has less competitors.

1. Name of Business TECHNAVE ENTERPRISE

2. Name of the owner Muhammad Ali bin Baba Khan

3. Location/Address Lot 122,Jalan Teluk Wanjah,05200,Alor Setar,

4. Type of business Sole Proprietorship

5, Accounting duration 1 year

6. Record duration 1 November 2017-30 November 2017

8. Business Activity Buying and Selling electronic devices such as

2.0 TRANSACTION FOR ONE MONTH

5 Paid Seman Furniture Sdn Bhd RM 2,500 using cheque.

7 Paid to Thore Sorok-sorok Sdn.Bhd RM 5,000 using cheque

23 Sold 5 units television worth RM 2,500 to Adam Enterprise on credit.

24 Paid to Syarikat Bellaz Sdn. Bhd amount RM 8,000 using cheque.

24 Adam Enterprise return 1 unit television RM 2,500.

26 Receive cheque RM 5,000 from Adam Enterprise.

29 Paid insurance worth RM 500 using cheque.

30 Paid salary for 5 staff with amount RM 6,000 using cheque

3.1 General Journal GJ1

Date Details Folio Debit Credit

5 Seman Furniture Sdn Bhd GL7 2,500

3.2 Purchases Journal PJ1

Date Particular Invoice Folio Amount

3.3 Sales Journal SJ1

Date Particular Invoice Folio Amount

3.4 Return Outwards Journal ROJ1

Date Particular Credit Note Folio Amount

Date Particular Credit Note Folio Amount

3.6 Cash Payment Journal CPJ1

Date Cheque Details Folio Bank Cash

3.7 Cash Receipts Journal CRJ1

Date Cheque Details Folio Bank Cash

4.1 Purchases Ledger

Thore sorok-sorok PL1

Cumi-cumi Sdn Bhd PL2

Syarikat Bellaz Sdn Bhd PL3

Triple X Enterprise Account SL2

Adam Enterprise Account SL3

Bank Account GL2

Premises Account GL3

Office Equipment GL4

Capital Account GL5

Fixture&Fitting Account GL6

Purchase Account GL8

Sales Account GL9

Return Outward Account GL10

Return Inwards Account GL11

Insurance Account GL12

Tenaga Nasional Berhad GL13

Rent Receive Account GL15

5.0 TRIAL BALANCE

Office equipment 20,000

Fixture and Fittings 5,000

Seman Furniture Sdn Bhd 2,500

Thore Sorok-Sorok Sdn Bhd 8,000

Abang Nak Tegur Sdn Bhd 1,000

Return Inwards 4,500

Cumi-Cumi Sdn Bhd 2,400

Syarikat Bellaz Sdn Bhd 5,000

Adam Enterprise 5,000

Tenaga Nasional Berhad 500