POLITEKNIK UNGKU OMAR

FINANCIAL ACCOUNTING 1
DPA10013

LECTURER: PUAN ZURITA

ASSIGNMENT GROUP 3
CLASS: DAT1A

NAME MATRIC NO

JASON TIAW 01DAT22F1016

 General Journal
Date Details RM RM
Jan-01Bank 40,000
Capital 40,000

Books of Accounts
Journals
Cash Receipts Journal
Receipt Other
Date No. Details Folio Bank Discount Allowed Account Receivable Sales Accounts
(RM) (RM) (RM) (RM) (RM)
1-Jan Capital 40000 40000
 BANK A/C
Date Particulars RM Date Particulars RM
Jan Jan
31 Cash Receipts 57,744 31 Cash Payments 8,900
Balance c/d 48,844
57,744 57,744
Feb 1 Balance b/d 48,844

CAPITAL A/C
Date Particulars RM Date Particulars RM
Jan Jan
31 balance c/d 40,000 1 Bank 40,000

40,000 40,000
Feb 1 Balance b/d 40,000
 Books of Accounts
Journals
Cash Receipts Journal
Receipt Discount Account Other
Date No. Details Folio Bank Allowed Receivable Sales Accounts
(RM) (RM) (RM) (RM) (RM)
1-Jan Capital 40000 40000
3 101202CIB Bank Bhd 10000 10000
 BANK A/C
Date Particulars RM Date Particulars RM
Jan Jan
31 Cash Receipts 57,744 31 Cash Payments 8,900
Balance c/d 48,844
57,744 57,744
Feb 1 Balance b/d 48,844

LOAN A/C
Date Particulars RM Date Particulars RM
Jan Jan
31 Balance c/d 10,000 1 Bank 10,000

10,000 10,000
Feb 1 Balance b/d 10,000
100 X RM60/UNIT = RM6000

Purchases Journal

Date Particulars Invoice No. Folio Amount (RM)

4-JanOne Stop Trading 1234 6000

 PURCHASES A/C
Date Particulars RM Date Particulars RM
Jan Jan
11 Sales 1,600 23 Drawings 400
31 Account Payables 12,000 31 Balance c/d 13,200

13,600 13,600
Feb 1 Balance b/d 13,200

A/P - ONE STOP TRADING

Date Particulars RM Date Particulars RM
Jan Jan
31 Balance c/d 6,000 4 Purchases 6,000

6,000 6,000
Feb 1 Balance b/d 6,000