TRANSACTION

The following are the business transactions for the month January 2022.

DATE TRANSACTIONS
January 2022
1 The owner Mr. Haris started a business with RM 60,000 in the bank account,
RM 30,000 in the cash and RM 20,000 premises.
2 Mr. Haris bought 1 display insulation cabinet for used to place products of
sauces and condiments which amount RM 510 per unit from Zariq Furniture on
cash.
3 Purchased 25 units of dining table at a price RM 100 per unit from Baba Deco
on credit.
4 Mr. Haris brough in motor vehicles amounting RM 80,000 into the business.
6 Sold frozen foods by credit to Aniq worth RM4,500.
7 Paid carriage outward to Zariq Furniture with an amount RM 100 by cash.
8 Received an invoice worth RM 6, 00 for goods purchased from Eli Enterprise.
19 Received commission with an amount RM 1,500 by cash.
10 Returned 10 units of dining table due to the damage to Baba Deco.
11 Aniq returned frozen foods worth RM 1,500.
12 Purchased air fryer by credit amounting RM 350 from Bee Shop.
13 Cash sales worth RM 2,200.
14 Received interest on fixed deposit RM 1,200 from Maybank.
15 Sold frozen foods worth RM 7,500 on cash to Anis and was allowed RM 100 of
discount.
16 The owner brought his friends to eat at his own restaurant to treat them and it
was worth RM 550.
17 Sold frozen foods on credit RM 2,000 to Hamid.
18 Purchased a raw materials of meat worth RM 2,400 by cash from Ahmad Meat
Enterprise and received RM 150 discount.
19 Paid general expenses RM 500 by cash.
20 Received cash sales worth RM 6,000.
21 Bought good in credit from Ali Sauces Shop with an amount RM 5,000.
22 The owner withdrew RM 100 of cash for her wife’s gift.
23 Sold 7 sets of burger worth RM 900 on cash to Anya.
24 The owner gives a debit note to Ali Sauces Shop amounting RM 600 due to the
damaged raw materials.
25 Sold 2 sets of burger worth RM 300 to Sarah on credit.
26 Hamid returned frozen foods worth RM 300.
27 The owner took goods worth RM 1,100 for personal use.
29 Paid salaries to the workers RM 3,000 by cheque.
30 Paid electricity bills RM 1,000 by cash.