Journal Entry

Vee Gee Trading On 1 January 2023

Date Account Debit (RM) Credit(RM)

Jan 2 Telephone Bill 300
Bank 300
3 Cash 460
Rent 460
5 Purchased-Kuchai 1000
Cash 1000
6 Lemon 6600
Kai Lan 4540
Sales 11 140
8 Motor Lan 23 000
AP-EON Bhd 23 000
9 Bank 10 000
EON Bhd 10 000
11 Purchased 5960
Carrots 2360
Sawi 3600
12 Drawings 1210
Purchased 860
Cash 350
15 Credit Note-Kailan 540
Return Outwards 540
17 Cash 330
Cili 330
22 Carrot 100
Return Outward 100
24 Interest-CIMB 90
Bank 90
26 Bank 4000
Kailan 4000
29 Carrot 2360
Sawi 3600
Bank 5960
30 Wages 400
Cash 400
 Building A
Date Account RM Date Account RM
31 Dis Balance b/d 24 000 Jan 3 Cash 460

Jan 1 Balance a/b 23540

24000 24000

Fixture & Fitting A

Date Account RM Date Account RM
31 Dis Balance b/d 2650

Jan 1 Balance a/b 2650

2650 2650

Machinery A
Date Account RM Date Account RM
31 Dis Balance b/d 11 000

Jan 1 Balance a/b 11 000

11 000 11 000

Account Receivable – Cili A

Date Account RM Date Account RM
31 Dis Balance b/d 1330 Jan 17 Cash 330

Jan 1 Balance a/b 1000

1330 1330

Account Receivable-Lemon A
Date Account RM Date Account RM
Dis 31 Balance b/d 1215 Jan 6 Sales 6600
Sales 6600

7815 Jan 1 Balance a/b 7815

Account Payable-Peas L
Date Account RM Date Account RM
Jan 1 Balance b/d 1275

Jan 1 Balance a/b 1275

1275 1275

Cash in Bank - A
Date Account RM Date Account RM
Jan 1 Balance b/d 12,000 Jan 2 Telephone bill 300
26 Kai Lan 4000 9 EON Bhd 10 000
24 Interest bank 90
29 Carrot 2260
Sawi 3600
31 Balance a/b 250

16250 16250

Cash in Hand - A
Date Account RM Date Account RM
Jan 5 Purchased 1000
Jan 1 Balance b/d 1800 12 Drawing 350
3 Rent 460 31 Wages 400
17 Cili 330 Balance a/b 940
Refund -Lobak 100

940
2690 2690
 Telephone Bill
Date Account RM Date Account RM
1 Jan Bank 300

31 Jan Baki a/b 300

300 300

Rent
Date Account RM Date Account RM
Jan 2 Cash 460

Jan 31 Balance a/b 460

460 460

Kuchai-Account Receivable
Date Account RM Date Account RM
Jan 5 Cash 1000

Jan 31 Balance a/b 1000

1000 1000

Purchases
Date Account RM Date Account RM
Jan 22 Return inward 100 Jan 11 Carrots 2360
Sawi 3600
12 Drawings 860
31 Balance a/b 6720
6820 6820

Sales
Date Account RM Date Account RM
Jan 6 Lemon A 6600 Jan 15 Return Outwards 540
Kai Lan 4540

31 Balance a/b 10 600

11 140 11 140

EON Bhd- Account Payable

Date Account RM Date Account RM
Jan 9 Bank 10 000 Jan 8 Motor van 23 000

31 Balance a/b 13000

33000 33000

Kai lan - Account Receivable

Date Account RM Date Account RM
Jan 15 Credit Note 540 Jan 6 Sale 4540
26 Bank 4540 15 Return outwards 540

4000 4000
31 Balance a/b 4000
 Carrots- Account Payable
Date Account RM Date Account RM
Jan 11 Purchases 2360 Jan 29 Bank 2360
22 Return outwards 100

31 Balance a/b 2260

2460 2460

Sawi- Account Payable

Date Account RM Date Account RM
Jan 11 Purchases 3600 Jan 29 Bank 3600

31 Balance a/b 3600

3600 3600

Drawings
Date Account RM Date Account RM
Jan 12 Purchases 860
Cash 350

Jan 31 Balance a/b 1210

1210 1210

Wages
Date Account RM Date Account RM
Jan 30 Cash 400

Jan 31 Balance a/b 400

400 400

Return Inward
Date Account RM Date Account RM
Jan 1 Carrot 100 Jan 30

100 Balance a/b 100

Return Outward
Date Account RM Date Account RM
Jan 30 Jan 1 Kai Lan 540

Balance a/b 540 540

 Vee Gee
Trial Balance as at 31 Jan 2023
Account DR (RM) KR(RM)

Building A 24000
Fixture & Fitting 2650
Machinery A 11 000
Motor Van 23 000
Cili A - Account Receivable 1000
Lemon A - Account Receivable 7815
Kuchai - Account Receivable 1000
Drawings 1210
Cash in Bank A 7815 11 140
Cash in Hand A 1190 13 000
Sale 3600
EON Bhd - Account Payable 10 000
Sawi - Account Payable
Loan From CIMB L 1275
90
Interest 42720
Peas L-Account Payable
Capital 460
Rent 6720
Purchases 100
2260
Carrots- Account Payable 4000
Return Inward
Kai Lan - Account Payable 540
Return Outward 400 85835
Wages/Salary
90 210