DATE DESCRIPTION

- capital RM50,000, Cash RM30,000, Bank RM20,000

- Van RM15,000
July 1
- Purchased of RM2000 Office equipment by cheque
- Credit purchases RM 10,300 from Bata Corporation
3 Sold goods on credit to Ali RM1,000
Goods worth RM300 bought from Bata Corporation were return to them due to
4
some defects
5 Purchases RM300 office supplies by cash
- Purchases of RM15,500 goods on credit from Chan Shoe Corporation.
6 - Paid all owing amount to Bata Corporation by cheque
- Received RM900 discount
8 Sold RM 20,000 goods on credit to Abibas Sdn. Bhd.
9 Cash Purchases RM3,000
10 Goods worth RM100 returned by Ali
11 The business purchases RM12,500 goods from Perniagaan Lee on account
13 Return RM2,000 goods from Abibas Sdn. Bhd.
15 Cash sales RM1,000

16 A return purchase of RM700 to Chan Shoe Corporation

18 RM200 Cash withdrawal for personal use

-Received cheque from Abibas RM17,100
19
-Discount allowance 5% - RM900
20 Purchased goods worth RM9,000 on account from Perniagaan Lee

21 Return goods worth RM500 to Perniagaan Lee

22 Sold RM 25,000 goods on account to Niki Sdn. Bhd

23 Donate RM 500 goods to orphanage
24 Return goods worth RM 2,500 from Niki Sdn. Bhd.
-Paid all RM7,650 owing to Perniagaan Lee
25
-Received RM1,350 discount
26 Owner took RM2,500 cash from business to buy a computer for personal use
-Paid RM2,000 for utilities by cash
29
-Paid RM1,500 rental fee by cheque
30 Received RM500 dividen in cash

Cash Receipts Journal

Cash Payment Journal

Date