Professional Documents
Culture Documents
TERENGGANU
Sales Journal
Purchase Journal
• 15 jan : Purchased goods on credit amounting RM4000 from Hijab Manis Suppliers.
• 26 jan : Purchased goods on credit from lola supplier RM545.
• 29 jan : Purchased goods on credit from Kola Jewel RM 600.
Return outward journal
• 5 jan : Bought a sewing machine from Sengheng Sdn. Bhd. on credit worth
RM7000
• 8 jan : The business bought in personal motor vehicle for use in business
amounting to RM 14,500.
• 10 jan : Fara took RM 300 goods for personal use.
Cash payment journal
• 3 jan : The business purchased goods from Lailafabrika Sdn. Bhd. by cheque
amounting RM 5,500.
• 9 jan: Paid rental expenses amounting to RM 1,400 by cash.
• 24 jan : Paid Delivery RM 200 cash but received 5 % discount.
Cash receipt journal
Bella Hijabs is an enterprise that selling a lot of hijabs specially muslim . The store is located
at No 80, Lot 11 Jalan padi Malinja 14 3/2 , Bandar Baru Uda , Johor Bahru , Johor . The
business is open daily from 9.00 a.m. to 10 p.m. except on weekend open from 9.00 a.m . to
5.00 p.m.
The business is managed as proprietorship by miss Wan Fara Husna Binti Wan Md Jamal with
a cash contribution of RM 60 000 since 1st January 2021 . She managed the business with her
two employees Wan Alyanatasha binti Wan Erwan and Nur Umirah Binti Bidin .
1.2 TRANSACTIONS FOR THE MONTH OF JANUARY 2021.
Bella Hijabs Enterprise is a hijab companies. The company accounts are closed monthly.
Below is the business transactions that took place in the month of January were as follows:
DATE TRANSACTIONS
1 Jan Started with cash in bank account which ammounted to RM60,000.
3 Jan The business purchased fabric from Lailafabrika Sdn. Bhd. by cheque
amounting RM 5,500.
5 Jan Bought a sewing machine from Sengheng Sdn. Bhd. on credit worth
RM7,000.
7 Jan Sold goods RM2,000 on credit to Puan Salmah.
8 Jan The business bought in personal motor vehicle for use in business
amounting to RM 14,500.
9 Jan Paid rental expenses amounting to RM 1,400 by cash.
10 Jan Fara took RM 300 goods for personal use.
12 Jan Sold goods RM 1500 on credit to Puan Fatimah.
13 Jan Sold goods on cash worth RM 500 to Nurin.
15 Jan Purchased goods on credit amounting RM4000 from Hijab Manis
Suppliers.
16 Jan Sales returned by Nurin which amounted RM 100.
18 Jan Bella Hijabs Enterprise Returned goods worth RM 2000 to Hijab Manis
supplier.
19 Jan Returned goods worth RM 200 sold on 7 Jan by Puan Salmah.
23 Jan Sales returned worth RM300 by Puan Fatimah.
24 Jan Paid Delivery RM 200 cash but received 5 % discount.
25 Jan Commission Received by Cheque RM 450.
26 Jan Purchased goods on credit from Lola supplier RM545.
27 Jan Sold Hijab to Lovey Covers on Credit worth RM 11,000.
PURCHASES JOURNAL
DATE PARTICULAR FOLIO INVOICE AMOUNT (RM)
15-Jan-21 Account Payable – Hijab Manis PL B1042 RM 4,000
Supplier
26-Jan-21 Account Payable – Lola Supplier PL B1043 RM 545
29-Jan-21 Account Payable – Kola Jewel PL B1044 RM 600
31-Jan-21 Transfer to Purchases Account ( DR) GL RM 5,145
GENERAL JOURNAL
DATE CHEQUE ACCOUNTS PV FOLIO BANK CASH DISC. CREDITORS PURCHASES EXPENSES
NO DEBITED NO. CR CR RECEIVED DR DR
DR
CR
DATE ACCOUNTS OFFICIAL FOLIO BANK CASH DISC. DEBTORS SALES OTHER
CREDITED RECEIPT DR DR ALLOWED CR CR ACCOUNT
NO. DR CR
SALES LEDGER
ACCOUNT RECEIVABLE
PUAN SALMAH
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
7-Jan-21 Credit Sales SJ 2,000.00 19-Jan-21 Return Inwards RIJ 200.00
31-Jan-21 Bal c/d 1,800.00
Total 2,000.00 Total 2,000.00
1-Feb-21 Bal b/d 1,800.00
PUAN FATIMAH
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
12-Jan-21 Credit Sales SJ 1,500.00 23-Jan-21 Return Inwards RIJ 300.00
31-Jan-21 Bal c/d 1,200.00
Total 1,500.00 Total 1,500.00
1-Feb-21 Bal b/d 1,200.00
LOVEY COVERS
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
27-Jan-21 Credit Sales SJ 11,000.00
31-Jan-21 Bal c/d 11,000.00
Total 11,000.00 Total 11,000.00
1-Feb-21 Bal b/d 11,000.00
PURCHASE LEDGER
PURCHASES
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
3-Jan-21 Lailafabrika Sdn. Bhd CPJ 5,500.00 10-Jan-21 Drawing- Fara GJ 300.00
15-Jan-21 Hijab Manis PJ 4,000.00
26-Jan-21 Lola PJ 545.00
29-Jan-21 Kola Jewel PJ 600.00
31-Jan-21 Bal c/d 10,345.00
Total 10,645.00 Total 10,645.00
1-Feb-21 Bal b/d 10,345.00
RETURN OUTWARDS
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
18-Jan-21 Hijab Manis ROJ 2,000.00
28-Jan-21 Lola ROJ 300.00
31-Jan-21 Bal c/d 2,450.00 31-Jan-21 Kola Jewel ROJ 150.00
Total 2,450.00 Total 2,450.00
1-Feb-21 Bal b/d 2,450.00
HIJAB MANIS
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
18-Jan-21 Return Outwards ROJ 2,000.00 15-Jan-21 Purchases PJ 4,000.00
31-Jan-21 Bal c/d 2,000.00
Total 4,000.00 Total 4,000.00
1-Feb-21 Bal b/d 2,000.00
LOLA
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
28-Jan-21 Return Outwards ROJ 300.00 26-Jan-21 Purchases PJ 545.00
31-Jan-21 Bal c/d 245.00
Total 545.00 Total 545.00
1-Feb-21 Bal b/d 245.00
KOLA JEWEL
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
31-Jan-21 Return Outwards ROJ 150.00 29-Jan-21 Purchases PJ 600.00
31-Jan-21 Bal c/d 450.00
Total 600.00 Total 600.00
1-Feb-21 Bal b/d 450.00
GENERAL LEDGER
CAPITAL
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
1-Jan-21 Bank CRJ 60,000.00
31-Jan-21 Bal c/d 60,000.00
Total 60,000.00 Total 60,000.00
1-Feb-21 Bal b/d 60,000.00
DRAWINGS
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
10-Jan-21 Purchases GJ 300.00
31-Jan-21 Bal c/d 300.00
Total 300.00 Total 300.00
1-Feb-21 Bal b/d 300.00
MACHINERY
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
5-Jan-21 Seng Heng Sdn Bhd GJ 7,000.00
31-Jan-21 Bal c/d 7,000.00
Total 7,000.00 Total 7,000.00
1-Feb-21 Bal b/d 7,000.00
MOTOR VEHICLE
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
8-Jan-21 Bank GJ 14,500.00
31-Jan-21 Bal c/d 14,500.00
Total 14,500.00 Total 14,500.00
1-Feb-21 Bal b/d 14,500.00
BANK
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
1-Jan-21 Capital CRJ 60,000.00 3-Jan-21 Purchases - Lailafabrika CPJ 5,500.00
13-Jan-21 Cash Sales - Nurin CRJ 500.00 8-Jan-21 Motor Vehicle GJ 14,500.00
25-Jan-21 Commission Received CRJ 450.00 9-Jan-21 Rental Expenses CPJ 1,400.00
16-Jan-21 Return Inwards -Nurin RIJ 100.00
24-Jan-21 Delivery Expenses CPJ 190.00
31-Jan-21 Bal c/d 39,260.00
Total 60,950.00 Total 60,950.00
1-Feb-21 Bal b/d 39,260.00
RETURN INWARDS
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
16-Jan-21 bank - Nurin RIJ 100.00
19-Jan-21 Puan Salmah RIJ 200.00
23-Jan-21 Puan Fatimah RIJ 300.00 31-Jan-21 Bal c/d 600.00
Total 600.00 Total 600.00
1-Feb-21 Bal b/d 600.00
COMMISSION RECEIVED
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
25-Jan-21 Bank CRJ 450.00
31-Jan-21 Bal c/d 450.00
Total 450.00 Total 450.00
1-Feb-21 Bal b/d 450.00
RENTAL
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
9-Jan-21 Bank CPJ 1,400.00
31-Jan-21 Bal c/d 1,400.00
Total 1,400.00 Total 1,400.00
1-Feb-21 Bal b/d 1,400.00
DELIVERY EXPENSES
DATE PARTICULARS FOLIO AMOUNT DATE PARTICULARS FOLIO AMOUNT
24-Jan-21 Bank CPJ 200.00 24-Jan-21 Discount Receiveable CRJ 10.00
31-Jan-21 Bal c/d 190.00
Total 200.00 Total 200.00
1-Feb-21 Bal b/d 190.00
BELLA HIJAB ENTERPRISE
TRIAL BALANCE AS AT 31/1/2021