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  • Journal Entry

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    Ammar Izzuddin Bin Safiudin
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    This document contains journal entries for various transactions of a business from dates 1 to 28. It records the purchase of initial assets and equipment, sales to various customers, receipts of cash from customers, payments to suppliers and for expenses, and returns. The general journal records initial capital contributions and purchases of fixtures, equipment, vehicles and other assets. The sales, cash receipts, cash payments, purchase and returns journals record details of cash and credit transactions with customers and suppliers.

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    This document contains journal entries for various transactions of a business from dates 1 to 28. It records the purchase of initial assets and equipment, sales to various customers, receipts of cash from customers, payments to suppliers and for expenses, and returns. The general journal records initial capital contributions and purchases of fixtures, equipment, vehicles and other assets. The sales, cash receipts, cash payments, purchase and returns journals record details of cash and credit transactions with customers and suppliers.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    7 views2 pages

    Journal Entry

    Uploaded by

    Ammar Izzuddin Bin Safiudin
    This document contains journal entries for various transactions of a business from dates 1 to 28. It records the purchase of initial assets and equipment, sales to various customers, receipts of cash from customers, payments to suppliers and for expenses, and returns. The general journal records initial capital contributions and purchases of fixtures, equipment, vehicles and other assets. The sales, cash receipts, cash payments, purchase and returns journals record details of cash and credit transactions with customers and suppliers.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 2

    GENERAL JOURNAL

    Date Particulars Dr Cr
    1 Fixture 20,000.00
    Cash 10,000.00
    Bank 50,000.00
    Capital 80,000.00
    3 Business Equipment 2,320.00
    5 Business Lot 2,120.00
    8 Paint Equipment 284.80
    13 Vehicle 5,000.00
    15 Drawing 400.00

    SALES JOURNAL
    Date Particulars Amount (RM)
    12 J-Pi Shoes Sdn. Bhd (A/R) 6,531.20
    Primavera (A/R) 6,115.20
    14 Big Hill Group HQ (A/R) 19,201.60
    16 Elite Shoes (A/R) 2,631.20
    17 Johan Shoes Centre (A/R) 16,865.00
    20 Esarli (A/R) 2,631.20

    CASH RECEIPTS JOURNAL


    Date Particulars Discount Allowed Cash Bank
    2 CIMB Bank 10,000.00
    3 AmBank 5,000.00
    9 Sales 3,176.04
    11 Sales 6,256.00
    17 Big Hill Group HQ (A/R) 960.08 18,241.52
    19 Elite Shoes (A/R) 2,631.20
    Primavera (A/R) 5,938.40
    21 Johan Shoes Centre (A/R) 843.25 16,021.75
    22 Dividend Income 2,000.00
    23 Sales 4,000.00
    25 J-Pi Shoes Sdn. Bhd.(A/R) 6,531.20
    26 Esarli (A/R) 2,631.20

    CASH PAYMENTS JOURNAL


    Date Particulars Discount Received Cash Bank
    6 Business Registration 60.00
    9 Purchases 636.00
    10 Purchases 40.90
    11 Sooi Seng Sdn. Bhd. 1,700.00 6,800.00
    15 Zaki Enterprise (A/P) 2,320.00
    16 Best World Socks (A/P) 500.00 2,000.00
    18 Nippon Paint (A/P) 284.80
    20 Electricity Bills 1,300.00
    22 Rental 400.00
    25 Salary 2,000.00
    28 Cashier Machine Repair 500.00
    28 ALZ Enterprise (A/P) 5,000.00
    PURCHASE RETURN JOURNAL
    Date Particulars Amount (RM)
    8 Sooi Seng Sdn. Bhd. 680.00
    14 Best World Socks Sdn. Bhd. 500.00

    PURCHASE JOURNAL
    Date Particulars Amount (RM)
    7 Best World Socks Sdn. Bhd. 3,000.00
    13 ALZ Enterprise 5,000.00

    SALES RETURN JOURNAL


    Date Particulars Amount (RM)
    16 Primavera 176.80
    24 Customer 416.00

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