TUNKU ABDUL RAHMAN UNIVERSITY COLLEGE

FACULTY OF ACCOUNTANCY, FINANCE AND BUSINESS

DIPLOMA IN E-MARKETING  
TUTORIAL GROUP DEM1 
ABFA1173 PRINCIPLES OF ACCOUNTING 

JAMES TRADING  
Sole Proprietorship 

Tutor: Mr Bryon Yap Wei Sheng

No  Students Name  Student ID

1 James Liao Man Jen 22WBD01224

2 Lim Xuan Cong 22WBD01324

3 Chin Patt Zuo 22WBD01239

4 Lee Xiu Xuan 22WBD01387

5 Chua Kien Le 22WBD01497

Table of Content

1
 NO. Content Pages
1.0 Plagiarism Statement Declaration Form 3

2.0 Coursework Feedback Form 4-5

3.0 Transaction during July 2022 6

4.0 Books of Prime Entry

- Cash Book
- Sales Journal 7
- Purchases Journal

5.0 Subsidiaries Ledgers 8

6.0 General Ledgers 9 – 10

7.0 Trial Balance as at 31 July 2022 11

Plagiarism Statement Declaration Form 

2
Year & Semester: Year 1 Semester 1 
Course Code & Title: ABFA1173 PRINCIPLES OF ACCOUNTING 

Declaration: 

We confirm that we have read and shall comply with all the terms and condition of TARUC’s
plagiarism policy. 

We declare that this assignment is free from all forms of plagiarism and for all intents and purposes is
my/our own properly derived work. 

We further confirm that the same work, where appropriate, has been verified by antiplagiarism
software _______________ (please insert Originality percentage) 
Name (in alphabetical order)  Student ID  Signature

James Liao Man Jen 22WBD01224

Lim Xuan Cong 22WBD01324

Chin Patt Zuo 22WBD01239

Lee Xiu Xuan 22WBD01387

Chua Kien Le 22WBD01497

Date: _______________________
Part D – Marking Scheme
Category  7 Errors and 4 to 6 Less than Marks   Marks  
Above Errors  3   allocate awarded
Errors d

Journal  0-14  15-19  20-25  25

Ledger  0-14  15-19  20-25  25

Trial balance  0-14  15-19  20-25  25

Organization and structure of 0-14  15-19  20-25  25

assignment

Total:  100

PART E – Coursework Feedback Form

COURSE CODE/ COURSE TITLE: ABFA1173 PRINCIPLES OF ACCOUNTING

3
 NAME OF STUDENT(s):  ID NUMBER:

James Liao Man Jen 22WBD01224

Lim Xuan Cong 22WBD01324

Lee Xiu Xuan 22WBD01387

Chin Patt Zuo 22WBD01239

Chua Kien Le 22WBD01497

PROGRAMME: Diploma in E - Marketing

YEAR: 1 SEMESTER: 1 ACADEMIC YEAR: 2022/2023

TUTORIAL GROUP NO: 1

COURSEWORK NO:1  NATURE OF   MARKS ALLOCATED: 

COURSEWORK: 
/100
GROUP
RESEARCH  
ASSIGNEMENT

OVERALL COMMENTS:

Students   Date:  Lecturer/Tutor’s   Date:

4
 Acknowledgement: Signature:

Transaction Details

James Trading, a sport equipment business operates in Wangsa Maju, KL selling various types of sports goods
such as badminton, basket ball and etc. It has the following information for the month July 2022:

Date Transaction details Doc No Books RM

July 1
James, bought in his personal saving as per below to
invest the business: 2,000
Cash in Hand Cash Book 5,000
Cash in Bank

July 3
James signed a loan agreement with payment terms 2
years for the purpose of working capital. Cash Book 5,000

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 July 4 Credit purchase of inventories from Jammie Sdn Bhd Journal
with 30 days credit terms granted. I-722 Purchase 400

July 7 Sales of inventories to Chua Sdn Bhd by receiving cash CBil_1 Cash book 9,000

Commission received from Segalong Berhad due to

July 10 introduce of customers. RCP_1 Cash Book 2,500

Paid advertisement expenses to Facebook (Meta) for ads

July 13 run during 1 July until 10 July 2022. PV-1 Cash Book 600

July 15 Paid Utilities with a cheque. PV-2 Cash Book 700

July 17 Goods sold to Ali Sdn Bhd by receiving a cheque. RCP_2 Cash book 9,000

July 20 James paid his own income tax using the online banking
of the business. Memo_1 Cash book 1,000

July 22 Paid part time staff wages by cash. PV-3 Cash Book 500

July 25 Purchases Goods from Chin Sdn Bhd by cash. RST-12 Cash Book 3,000

July 28 Paid Jammie Sdn Bhd with Cheque PV-4 Cash Book 400

July 31 Selling goods to Tan Sdn Bhd with 20 days credit terms IV-311 Sales Journal 11,000

Books of Prime Entry

Purchases Journal
Date Particular Invoice No RM
Jul 4 Jammie Sdn Bhd I-722 400
Jul 31 Purchase account (Dr)   400

Sales Journal
Date Particular Invoice No RM
Jul 31 Tan Sdn Bhd IV-311 11,000
Jul 31 Sales account (Cr)   11,000

          Cash Book          
Date Particular Fol Dis Cash Bank Date Particular Fol Dis Cash Bank

6
 Allo Rec'
w d
2022           2022          
1   Advertisemen    
Capital   2,000 5,000 13 t PV-1 600
3 Loan       5,000 15 Utilities PV-2     700
CBil_   9,000 Memo_     1,000
7 Sales 1   20 Drawing 1
10 RCP_   22   500
Commission 1 2,500   Wages PV-3  
RCP_     25   3,000
17 Sales 2 9,000 Purchases RST-12  
      28 Trade    
Payable:
Jammie Sdn
      Bhd PV-4 400
                       
                       
            Jul3 Balance c/d     10,00 16,30
1 0 0
        13,50 19,00         13,50 19,00
0 0 0 0
                       
Aug 1 Balance b/d     10,00 16,30    
0 0        

Subsidiaries Ledgers

Trade Payable: Jammie Sdn Bhd Account

2022 Particular RM 2022 Particular RM
Jul
Jul 28 Bank 400 16 Purchase 400
 
 
 

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 Trade Receivable: Tan Sdn Bhd Account
2022 Particular RM 2022 Particular RM
Jul-11 Sales 11,000 Jul-7 Balance c/d 11,000
 
2022  
Aug-01 Balance b/d 11,000
 

General Ledgers

Capital Account
2022 Particulars RM 2022 Particulars RM
Jul 31 Balance c/d 7,000 Jul 1 Cash 2,000
  Jul 1 Bank 5,000
7,000 7,000
 
Aug
  1 Balance b/d 7,000

Loan Account
2022 Particulars RM 2022 Particulars RM

8
 July
31 Balance c/d 5,000 Jul 3 Bank 5,000
 
  Aug Balance b/d 5,000
1
 

Commission Account
2022 Particulars RM 2022 Particulars RM
Jul 31 Balance c/d 2,500 Jul Cash 2,500
10
 
  Aug Balance b/d 2,500
1
 

Drawings Account
2022 Particular RM 2022 Particular RM
Jul-
Jul-20 Bank 1,000 31 Balance c/d 1,000
 
1,000 1,000
 
Aug-
01 Balance b/d 1,000

Purchase Account
2022 Particular RM 2022 Particular RM
Jul
Jul-16 Jammie Sdn Bhd 400 31 Balance c/d 3,400
Jul-25 Cash 3,000
3,400 3,400
 
2022  
Aug-1 Balance b/d 3,400
General Ledgers (Cont.)

Sales Account
2022 Particular RM 2022 Particular RM
Jul-31 Balance c/d 29,000 Jul-7 Cash 9,000
  Jul 17 Bank 9,000
  Jul 31 Tan Sdn Bhd 11,000
 
29,000 29,000
 
  Aug 1 Balance b/d 29,000
 

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 Advertisement Account
2022 Particular RM 2022 Particular RM
July 13 Bank 600 July 31 Balance c/d 600
 
Aug 1 Balance b/d 600
 
 
 

Utilities Account
2022 Particular RM 2022 Particular RM
July 15 Bank 700 July 31 Balance c/d 700
 
Aug 1 Balance b/d 700
 
 

Wages Acount
2022 Particular RM 2022 Particular RM
Jul 22 Cash 500 Jul 31 Balance c/d 500
 
Aug 1 Balance b/d 500
 
 

Trade Receivable Control Account

2022 Particular RM 2022 Particular RM
Jul 31 Sales 11,000 Jul 31 Balace c/d 11,000
 
Aug Balace b/d 11,000
 
 

Trial Balance

James Trading
Trail Balance as at 31 July 2022
Account     DR CR
        RM RM
Cash       10,000  
Bank       16,300  
Capital         7,000
Loan         5,000
Commission received       2,500
Drawing     1,000  

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Purchase     3,400  
Sales         29,000
Advertisement     600  
Utilities     700  
Wages       500  
Trade Receivable     11,000  
        43,500 43,500

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