CAT HOME ENTERPRISE

(Incorporated in Malaysia)

Cash Book - Bank NAME: BIMB BERHAD (123477777012)

For the Financial Year Ended 31st December 2020
DUIT MASUK DUIT KELUAR BAKI
Date Description Remarks Cheque No Cash Inflow Cash Outflow Balance
OPENING BALANCE 5,420.48
01/01/20 SALE DEPOSIT MERCHANT PAYMENT 190935 149.25 5,569.73
05/01/20 MACHINERY RENTAL TERMINAL RENTAL 3301851738 20.00 5,549.73
05/01/20 SALE VISA CARD PAYMENT 190921 166.72 5,716.45
01/01/20 OTHER PAYABLES YAYASAN PEMBANGUNAN USAHAWAN 032157 500.00 5,216.45
23/01/20 BANK CHARGE CHQ PROCESS FEE 032157 0.50 5,215.95
01/02/20 MACHINERY RENTAL TERMINAL RENTAL 3301851738 20.00 5,195.95
13/02/20 COST OF GOOD SOLD ROSNAH HALIM 3322244 3,500.00 1,695.95
19/02/20 BANK CHARGE CHQ PROCESS FEE 032158 0.50 1,695.45
01/03/20 MACHINERY RENTAL TERMINAL RENTAL 3301851738 20.00 1,675.45
05/03/20 BANK CHARGE HANDLING CHARGE 824608 0.20 1,675.25
05/03/20 COST OF GOOD SOLD CHE MOHD NOOR BIN EMBONG 824608 750.00 925.25
06/03/20 DIRECTOR ACCOUNT ZUL BIN MOHAMED ABDUL 900.00 25.25
01/04/20 MACHINERY RENTAL TERMINAL RENTAL 3301851738 20.00 5.25
02/04/20 SALE AIRPAY MALAYSIA SDN BHD 116643647 233.72 238.97
15/04/20 SALE AIRPAY MALAYSIA SDN BHD 118705081 325.03 564.00
29/04/20 SALE AIRPAY MALAYSIA SDN BHD 120849707 573.36 1,137.36
04/09/20 BANK CHARGE CHQ PROCESS FEE 032162 0.50 1,136.86
30/09/20 SALE AIRPAY MALAYSIA SDN BHD 148496163 600.19 1,737.05
01/10/20 MACHINERY RENTAL TERMINAL RENTAL 3301851738 20.00 1,717.05
06/10/20 SALE AIRPAY MALAYSIA SDN BHD 149407271 574.13 2,291.18
12/10/20 SALE AIRPAY MALAYSIA SDN BHD 150734008 636.78 2,927.96
16/10/20 SALE AIRPAY MALAYSIA SDN BHD 151707081 611.92 3,539.88
3,539.88
21/10/20 BANK CHARGE CHQ PROCESS FEE 032163 0.50 3,539.38
23/10/20 SALE AIRPAY MALAYSIA SDN BHD 153167235 675.78 4,215.16
01/11/20 MACHINERY RENTAL TERMINAL RENTAL 3301851738 20.00 4,195.16
02/11/20 SALE AIRPAY MALAYSIA SDN BHD 154824089 756.27 4,951.43
06/11/20 SALE AIRPAY MALAYSIA SDN BHD 155962113 514.62 5,466.05
5,466.05
17/11/20 BANK CHARGE CHQ PROCESS FEE 032164 0.50 5,465.55
20/11/20 SALE AIRPAY MALAYSIA SDN BHD 159156731 666.45 6,132.00
01/12/20 MACHINERY RENTAL TERMINAL RENTAL 3301851738 20.00 6,112.00
03/12/20 SALE AIRPAY MALAYSIA SDN BHD 161749109 625.10 6,737.10
14/12/20 SALE AIRPAY MALAYSIA SDN BHD 164274571 639.47 7,376.57
15/12/20 RENTAL CHOO YEONG 32166 2,000.00 5,376.57
30/12/20 OTHER PAYABLES YAYASAN PEMBANGUNAN USAHAWAN 32167 500.00 4,876.57
Account name: Cash
Date Description Debit Credit
12/31/2020 Closing Balance RM4,876.57
Adj.31/12/2020 Sales RM3,400.00

Account Name: Trucks

Date Description Debit Credit
12/31/2020 Closing Balance RM100,000.00

Account Name: Stock

Date Description Debit Credit
12/31/2020 Closing Stock RM1,200.00

Account Name: Accumulated Depreciation- Trucks

Date Description Debit Credit
1/1/2020 Balance b/d RM20,000.00
Adj.31/12/2020 Depreciation Expense- Truck RM10,000.00

Account Name: Sales

Date Description Debit Credit
1/1/2020 Cash RM149.25
1/5/2020 Cash RM166.72
4/2/2020 Cash RM233.72
4/15/2020 Cash RM325.03
4/29/2020 Cash RM573.36
9/30/2020 Cash RM600.19
10/6/2020 Cash RM574.13
10/12/2020 Cash RM636.78
10/16/2020 Cash RM611.92
10/23/2020 Cash RM675.78
11/2/2020 Cash RM756.27
11/6/2020 Cash RM514.62
11/20/2020 Cash RM666.45
12/3/2020 Cash RM625.10
12/14/2020 Cash RM639.47
Adj.31/12/2020 Cash RM3,400.00

Account Name: Machinery Rental

Date Description Debit Credit
1/5/2020 Cash RM20.00
2/1/2020 Cash RM20.00
3/1/2020 Cash RM20.00
 4/1/2020 Cash RM20.00
10/1/2020 Cash RM20.00
11/1/2020 Cash RM20.00
12/1/2020 Cash RM20.00

Account Name: Other Payable

Date Description Debit Credit
1/1/2020 Cash RM500.00
12/30/2020 Cash RM500.00
Adj.31/12/2020 Prepaid Other Payable RM575.06

Account Name: Bank Charge

Date Description Debit Credit
1/23/2020 Cash RM0.50
2/19/2020 Cash RM0.50
3/5/2020 Cash RM0.20
9/4/2020 Cash RM0.50
10/21/2020 Cash RM0.50
11/17/2020 Cash RM0.50

Account Name: Purchase

Date Description Debit Credit
2/13/2020 Cash RM3,500.00
3/5/2020 Cash RM750.00

Account Name: Rental

Date Description Debit Credit
12/15/2020 Cash RM2,000.00
Adj.31/12/2020 Prepaid Rental RM2,000.00

Account Name: Loan

Date Description Debit Credit
1/1/2020 Balance b/d RM10,000.00

Account Name: Zul's Withdrawal

Date Description Debit Credit
3/6/2020 Cash RM900.00

Account Name: Zul's Capital

Date Description Debit Credit
1/1/2020 Balance b/d RM76,620.48

Account Name: Electric Bill Expense

Date Description Debit Credit
Adj.31/12/2020 Electric Bill Payable RM375.00

Account Name: Electric Bill Payable

Date Description Debit Credit
Adj.31/12/2020 Electric Bill Expense RM375.00

Account Name: Prepaid Rental

Date Description Debit Credit
Adj.31/12/2020 Rental Expense RM2,000.00

Account Name: Prepaid Other Payable

Date Description Debit Credit
Adj.31/12/2020 Other Payable RM575.06

Account Name: Depreciation Expense- Truck

Date Description Debit Credit
Adj.31/12/2020 Accumulated Depreciation- Truck RM10,000.00
Balance
RM4,876.57
RM8,276.57

Balance
RM100,000.00

Balance
RM1,200.00

Balance
RM20,000.00
RM30,000.00

Balance
RM149.25
RM315.97
RM549.69
RM874.72
RM1,448.08
RM2,048.27
RM2,622.40
RM3,259.18
RM3,871.10
RM4,546.88
RM5,303.15
RM5,817.77
RM6,484.22
RM7,109.32
RM7,748.79
RM11,148.79

Balance
RM20.00
RM40.00
RM60.00
 RM80.00
RM100.00
RM120.00
RM140.00

Balance
RM500.00
RM1,000.00
RM424.94

Balance
RM0.50
RM1.00
RM1.20
RM1.70
RM2.20
RM2.70

Balance
RM3,500.00
RM4,250.00

Balance
RM2,000.00
RM0.00

Balance
RM10,000.00

Balance
RM900.00

Balance
RM76,620.48
Balance
RM375.00

Balance
RM375.00

Balance
RM2,000.00

Balance
RM575.06

Balance
RM10,000.00
 Cat Home Enterprise
Unadjusted Trial Balance
As at 31 December 2020
Debit Credit
Cash RM4,876.57
Truck RM100,000.00
Closing Stock RM1,200.00
Accumulated Depreciation- Truck RM20,000.00
Sales RM7,748.79
Machinery Rental RM140.00
Other Payable RM1,000.00
Bank Charge RM2.70
Rental RM2,000.00
Purchase RM4,250.00
Loan RM10,000.00
Zul's Withdrawal RM900.00
Zul's Capital RM76,620.48
Total RM114,369.27 RM114,369.27

Opening Stock RM953.00

 General Journal
Transaction Description Debit Credit
1 Cash RM3,400.00
Sales RM3,400.00
(Record an unrecorded sale)

2 Electric Bills Expense RM375.00

Electric Bills Payable RM375.00
(Record the electric bills not yet paid for December)

4 Prepaid Rental RM2,000.00

Rental Expense RM2,000.00
(Record rental paid for the year 2021)

5 Prepaid Other Payable RM575.06

Other Payable RM575.06
(Record prepaid other payable)

6 Depreciation Expense-Truck (RM100000/5) RM10,000.00

Accumulated Depreciation-Truck RM10,000.00
(Record depreciation expense of truck)
3
 Cat Home Enterprise
Bank Reconciliation
31st December 2020
Bank Balance RM8,776.57 Book Balance RM4,876.57

Less Outstanding Checks: Add:

Check No. 32167 RM500.00 Sales RM3,400.00

Adjusted Bank Balance RM8,276.57 Adjusted Book Balance RM8,276.57

 Cat Home Enterprise
Adjusted Trial Balance
As at 31 December 2020
Debit Credit
Cash RM8,276.57
Truck RM100,000.00
Accumulated Depreciation- Truck RM30,000.00
Closing Stock RM1,200.00
Sales RM11,148.79
Machinery Rental RM140.00
Other Payable RM424.94
Bank Charge RM2.70
Purchase RM4,250.00
Loan RM10,000.00
Zul's Withdrawal RM900.00
Zul's Capital RM76,620.48
Electric Bill Expense RM375.00
Electric Bill Payable RM375.00
Prepaid Rental RM2,000.00
Prepaid Other Payable RM575.06
Depreciation Expense- Truck RM10,000.00
Total RM128,144.27 RM128,144.27

Opening Stock RM953.00

 Cat Home Enterprise
Profit and Loss Statement
For the Year Ended 31st December, 2020
Revenue:
Sales RM11,148.79
Less:
Cost Of Good Sold -RM4,250.00
RM6,898.79
Less Expense:
Machinery Rental RM140.00
Bank Charge RM2.70
Other Payable RM424.94
Electric bills Expense RM375.00
Depreciation Expense-Truck RM10,000.00
-RM10,942.64
Net Loss RM4,043.85

Cat Home Enterprise

Statement of Zul's Equity
As At 31st December, 2020
Zul's Capital RM76,620.48
Less:
Net Loss RM4,043.85
Zul's Withdrawal RM900.00
-RM4,943.85
Zul's Capital 31 December, 2020 RM71,676.63
 Cat Home Enterprise
Statement of Financial Position
As at 31st December, 2020
Assets RM RM
Current Assets:
Cash RM8,276.57
Closing Stock RM1,200.00
Prepaid Rental RM2,000.00
Prepaid Other Payable RM575.06
Total Current Assets RM12,051.63
Plant Assets:
Truck RM100,000.00
Less: Accumulated Depreciation- Truck -RM30,000.00
Total Plant Assets RM70,000.00
Total Assets RM82,051.63
Liabilities
Non Current Liability:
Loan RM10,000.00
Current Liability:
Electric Bill Payable RM375.00
Total Liability RM10,375.00

Equity
Zul's Capital 31 December, 2020 RM71,676.63
Total Liabilities and Equity RM82,051.63
Loan Amount RM10,000.00
Term (Year) 5
Annual Interest 10%
Payment Per Year 12

PMT Formula RM212.47

Monthly Period Beginning Balance Debit Interest Expense Debit Note Payable
1 RM10,000.00 RM83.33 RM129.14
2 RM9,870.86 RM82.26 RM130.21
3 RM9,740.65 RM81.17 RM131.30
4 RM9,609.35 RM80.08 RM132.39
5 RM9,476.96 RM78.97 RM133.50
6 RM9,343.46 RM77.86 RM134.61
7 RM9,208.85 RM76.74 RM135.73
8 RM9,073.12 RM75.61 RM136.86
9 RM8,936.26 RM74.47 RM138.00
10 RM8,798.26 RM73.32 RM139.15
11 RM8,659.11 RM72.16 RM140.31
12 RM8,518.80 RM70.99 RM141.48
13 RM8,377.32 RM69.81 RM142.66
14 RM8,234.66 RM68.62 RM143.85
15 RM8,090.81 RM67.42 RM145.05
16 RM7,945.76 RM66.21 RM146.26
17 RM7,799.51 RM65.00 RM147.47
18 RM7,652.03 RM63.77 RM148.70
19 RM7,503.33 RM62.53 RM149.94
20 RM7,353.39 RM61.28 RM151.19
21 RM7,202.20 RM60.02 RM152.45
22 RM7,049.74 RM58.75 RM153.72
23 RM6,896.02 RM57.47 RM155.00
24 RM6,741.02 RM56.18 RM156.30
25 RM6,584.72 RM54.87 RM157.60
26 RM6,427.12 RM53.56 RM158.91
27 RM6,268.21 RM52.24 RM160.24
28 RM6,107.98 RM50.90 RM161.57
29 RM5,946.41 RM49.55 RM162.92
30 RM5,783.49 RM48.20 RM164.27
31 RM5,619.22 RM46.83 RM165.64
32 RM5,453.57 RM45.45 RM167.02
33 RM5,286.55 RM44.05 RM168.42
34 RM5,118.13 RM42.65 RM169.82
35 RM4,948.31 RM41.24 RM171.23
36 RM4,777.08 RM39.81 RM172.66
37 RM4,604.42 RM38.37 RM174.10
38 RM4,430.32 RM36.92 RM175.55
39 RM4,254.76 RM35.46 RM177.01
40 RM4,077.75 RM33.98 RM178.49
41 RM3,899.26 RM32.49 RM179.98
42 RM3,719.28 RM30.99 RM181.48
43 RM3,537.81 RM29.48 RM182.99
44 RM3,354.82 RM27.96 RM184.51
45 RM3,170.31 RM26.42 RM186.05
46 RM2,984.25 RM24.87 RM187.60
47 RM2,796.65 RM23.31 RM189.17
48 RM2,607.49 RM21.73 RM190.74
49 RM2,416.75 RM20.14 RM192.33
50 RM2,224.42 RM18.54 RM193.93
51 RM2,030.48 RM16.92 RM195.55
52 RM1,834.93 RM15.29 RM197.18
53 RM1,637.75 RM13.65 RM198.82
54 RM1,438.93 RM11.99 RM200.48
55 RM1,238.45 RM10.32 RM202.15
56 RM1,036.30 RM8.64 RM203.83
57 RM832.47 RM6.94 RM205.53
58 RM626.93 RM5.22 RM207.25
59 RM419.69 RM3.50 RM208.97
60 RM210.71 RM1.76 RM210.71
Credit Cash Ending Balance
RM212.47 RM9,870.86
RM212.47 RM9,740.65
RM212.47 RM9,609.35
RM212.47 RM9,476.96
RM212.47 RM9,343.46
RM212.47 RM9,208.85
RM212.47 RM9,073.12
RM212.47 RM8,936.26
RM212.47 RM8,798.26
RM212.47 RM8,659.11
RM212.47 RM8,518.80
RM212.47 RM8,377.32
RM212.47 RM8,234.66
RM212.47 RM8,090.81
RM212.47 RM7,945.76
RM212.47 RM7,799.51
RM212.47 RM7,652.03
RM212.47 RM7,503.33
RM212.47 RM7,353.39
RM212.47 RM7,202.20
RM212.47 RM7,049.74
RM212.47 RM6,896.02
RM212.47 RM6,741.02
RM212.47 RM6,584.72
RM212.47 RM6,427.12
RM212.47 RM6,268.21
RM212.47 RM6,107.98
RM212.47 RM5,946.41
RM212.47 RM5,783.49
RM212.47 RM5,619.22
RM212.47 RM5,453.57
RM212.47 RM5,286.55
RM212.47 RM5,118.13
RM212.47 RM4,948.31
RM212.47 RM4,777.08
RM212.47 RM4,604.42
RM212.47 RM4,430.32
RM212.47 RM4,254.76
RM212.47 RM4,077.75
RM212.47 RM3,899.26
RM212.47 RM3,719.28
RM212.47 RM3,537.81
RM212.47 RM3,354.82
RM212.47 RM3,170.31
RM212.47 RM2,984.25
RM212.47 RM2,796.65
RM212.47 RM2,607.49
RM212.47 RM2,416.75
RM212.47 RM2,224.42
RM212.47 RM2,030.48
RM212.47 RM1,834.93
RM212.47 RM1,637.75
RM212.47 RM1,438.93
RM212.47 RM1,238.45
RM212.47 RM1,036.30
RM212.47 RM832.47
RM212.47 RM626.93
RM212.47 RM419.69
RM212.47 RM210.71
RM212.47 RM0.00
Cost RM100,000.00
Salvage 0
Life (in Year) 10

Year January 1 Book Value Depreciation Expense Accumulated Depreciation

1 RM100,000.00 RM10,000.00 RM10,000.00
2 RM100,000.00 RM10,000.00 RM20,000.00
3 RM100,000.00 RM10,000.00 RM30,000.00
4 RM100,000.00 RM10,000.00 RM40,000.00
5 RM100,000.00 RM10,000.00 RM50,000.00
6 RM100,000.00 RM10,000.00 RM60,000.00
7 RM100,000.00 RM10,000.00 RM70,000.00
8 RM100,000.00 RM10,000.00 RM80,000.00
9 RM100,000.00 RM10,000.00 RM90,000.00
10 RM100,000.00 RM10,000.00 RM100,000.00
December 31 Book Value
RM90,000.00
RM80,000.00
RM70,000.00
RM60,000.00
RM50,000.00
RM40,000.00
RM30,000.00
RM20,000.00
RM10,000.00
RM0.00